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Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over payroll and … by the Board or by establishing an Office of the Auditor to fulfill the claims audit function. … Village of Cape …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… police payroll and water operations for the period June 1, 2012 through July 16, 2014. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Background The Village of Sandy Creek is located in Oswego County and has a population of approximately 770. The Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the … accounting firm or any third party used for IT services to outline the Town's needs and expectations and level of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… the Department’s internal controls over cash receipts for the period January 1, 2012 through December 1, 2013. … and an elected Town Supervisor. General fund expenditures for the 2013 fiscal year totaled $12 million. Key Findings … and Town officials have not provided written procedures for Department employees to follow when collecting fees for …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Latham Fire Department – Length of Service Awards Program (2016M-279)
… recordkeeping system for the LOSAP attendance records and has not established procedures to ensure the information is organized and accurately recorded. The Committee did not establish an … records to ensure the information is better organized and accurately recorded. Ensure the information entered in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Williamson Central School District – Procurement of Professional Services (2016M-55)
… Key Findings The purchasing policy and regulations do not provide guidance for seeking competition when … soliciting professional services. The District did not have formal written agreements with all professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesEnlarged City School District of Troy – Leave Accruals (2014M-144)
… employment contracts or collective bargaining agreements for the period July 1, 2012 through February 28, 2014. … and 700 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $97.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2014 through December 31, 2015. Background The … District is located in the Towns of Manchester, Hopewell and Farmington in Ontario County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalCUNY Bulletin No. CU-433
… Employees Agencies that submit retroactive transactions on behalf of their employees Effective Date(s) Immediately … documentation has been received by OSC and that agencies have received prior approval by the Bureau Director of OSC … submitted. Transactions retroactive a year or more which do not have prior approval by OSC will be denied. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… Section Overview and Policies: The purpose of this section is to provide guidance to agencies about record retention … attach supporting documents to accounts payable vouchers, it must establish a well–developed, documented procedure to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsPayroll Bulletin Agencies P-306 attachment
The deduction for the Civil Service Employees Association Permanent Life Insurance program has been separated from the Auto/Home deduction (code 324). This change was effective in Payroll Period 25 ending March 10, 1982 for Administration Agencies and March 17, 1982 for Institutions.
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-306.pdfComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … School District and the Otsego Northern Catskills Board of Cooperative Educational Services . “In an era of limited … financially solvent. Otsego Northern Catskills Board of Cooperative Educational Services – Extra-Classroom Activity …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsDiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… of 2024, an increase of 1.4%, or $82.7 million, compared to the same quarter last year, according to a report released today by State Comptroller Thomas P. … over three years, the city remains the largest contributor to local sales tax growth in the state. Aggregate growth in …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterOpinion 89-64
Concerning a village which embraces the entire territory of a town and operates principally as a village see Village Law Article 17
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 95-2
… PUBLIC HOUSING LAW, §52; EXECUTIVE LAW, §§818, 819: The amount billed by a cable television company to a municipal housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of Public …
https://www.osc.ny.gov/legal-opinions/opinion-95-2City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… manner. Determine whether the Town credit cards were used for appropriate purposes. Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer … from taxpayers. Report or remit fees in a timely manner for 2018 and 2019. The Board: Approved inappropriate or …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247State Agencies Bulletin No. 1269
… be used to report the taxable value of personal use of an employer provided vehicle and chauffeur services and provide … below: IRS Publication 15 (Circular E, Employer’s Tax Guide) IRS Publication 15-B (Employer’s Tax Guide to Fringe …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-use