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State Agencies Bulletin No. 1991.2
… Paid Overtime Using Earnings Code OTO or Earnings Code CVO If an eligible employee was previously paid overtime for the … Earnings Begin Date and the original Earnings End Date. If an eligible employee was previously paid overtime for the … Overtime Using the Remaining Earnings Codes Listed Above If an eligible employee was previously paid overtime for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19912-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1991.3
… Payroll Bulletin No. 1991.2 . Purpose: The purpose of this bulletin is to provide information and processing … Entry Overtime Earnings Codes: Title Job Code Title Code Chief Safety & Security Officer 019415 8755300 OSC Actions: OSC has created the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19913-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1988.3
… Paid Overtime Using Earnings Code OTO or Earnings Code CVO If an eligible employee was previously paid overtime for the … Earnings Begin Date, and original Earnings End Date. If an eligible employee was previously paid overtime for the … Overtime Using the Remaining Earnings Codes Listed Above If an eligible employee was previously paid overtime for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19883-pilot-program-establishing-temporary-overtime-rates-employees-certainTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … … Determine whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Hoosic Valley Central School District - Financial Management (2018M-238)
… only appropriate fund balance that will actually be used to fund operations. Use surplus funds in a manner that … reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and reasonable … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … … Determine whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Purpose of Audit The purpose of our audit was to evaluate the County’s accountability over selected trust … Board of Representatives. It uses trust and agency funds to account for assets held in a trustee capacity or as an … not identify the balances in select trust and agency funds to ensure the timely disbursement of moneys owed. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established adequate controls to ensure that financial activity was properly recorded and … Ensure that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Town of Nichols – Financial Management (2017M-258)
… 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258State Police Bulletin No. SP-168
… Purpose To notify agencies of a new long term care deduction code 526 … Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility information, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-168-new-long-term-care-deduction-code-526-police-benevolent-association-pbaTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately segregated cash …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Wyoming County – Selected Financial Activities (2015M-94)
… demonstrate that it performed an appropriate cost analysis or considered alternative sites or options prior to entering into a 17.5 year lease for … for procuring and awarding professional service contracts or contracts for insurance coverage. County officials have …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Factors Affecting an Employer’s Annual Payment – What Every Employer Should Know
… Higher salaries will increase an employer’s total bill. Retirement Plans and Options Offered Generally, choosing to offer your employees better retirement plans or benefit options results in a higher … employer chooses to provide a special plan for a specific employee group such as police officers or firefighters, the …
https://www.osc.ny.gov/retirement/employers/partnership/factors-affecting-employers-annual-paymentMilford Central School District – Fund Balance Management (2022M-94)
… limit by approximately $600,000, or 5.4 percentage points. When the projected unused appropriated fund balance … the statutory limit by $1.3 million, or 11.9 percentage points. The Board and District officials did not develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Town of Groton – Highway Department Asset Accountability (2022M-117)
… inventories, obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s … capital asset policy and procedures for the sale, transfer or disposition of unused assets. Town officials generally … agreed with our recommendations and have initiated, or indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… or contracts of automotive bodily injury insurance . We performed certain procedure s , which were agreed to by …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleLaurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Town of Schroeppel – Cash Disbursements (2014M-296)
… was to examine the Town’s controls over cash disbursements for the period January 1, 2013 through March 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $3 million. Key Findings Cash … and Comptroller to reflect the intended internal controls for these positions as provided by statute. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Village of Arkport – Water Fund Financial Operations (2020M-45)
… action. Appendix B includes our comment on an issue raised in the Village's response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… City School District (District) students enrolled in out-of-district programs were accurately calculated and properly … Tuition billings for District students enrolled in out-of-district programs were not always accurately calculated or … by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73