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Plainville Fire District – Board Oversight (2021M-91)
… 2020. Ensure the Treasurer’s records were audited each year, as required. Audit and approve all claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. Background The … Village of Hillburn Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Boylston – Financial Condition (2021M-69)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key Findings The … Determine whether the Town Board Board effectively managed the Town of Boylstons Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the Town’s annual audit …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal controls over information … January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… operations and financial practices of the Clerk’s office for the period of January 1, 2012 through November 1, 2013. … five-member Town Board. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.8 million. Key Findings … leaving the Town with an insufficient financial cushion for unforeseen events or cash flow. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Reporting Workers' Compensation Benefits – Legacy Reporting
… Workers’ compensation benefits can be paid to your employees … to us: All payments made directly to the member from workers’ compensation, with no salary paid by employer: Tier … and part payments made directly to the member from workers’ compensation: Tier 1 — Report salary paid by …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through March … there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement with … the duties of initiating, authorizing and recording wire transfer transactions are adequately segregated. Include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overGenesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Charter School, located in the City of Rochester, Monroe County, is governed by a Board of Trustees which comprises 17 voting members. The School Leader is the chief executive …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… policy, code of ethics or an investment policy. The Board does not periodically review the bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire … and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and … year totaled $128,000. Key Findings We identified $22,618 in improper and questionable transactions, most of which …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andTown of Plymouth – Board Oversight (2016M-190)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected Town activities, … policies over computer data security and did not come to any agreement with the Bookkeeper on how to protect the Town’s data, including PPSI, against loss, …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of four … fiscal year, the Company reported approximately $20,000 in revenues from foreign fire insurance, fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andStafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… 1, 2013 through July 29, 2014. Background The Stafford Fire Department, Inc. is located in the Town of Stafford in … Stafford Fire Department Inc Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialDepartment of Taxation and Finance: Personal Income Tax
… and regulations. We examined refunds processed during the calendar year January 1, 2017 through December 31, 2017. …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxJustice Court Fund
… to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report Now Application … [pdf] Enrollment Instructions [pdf] View our Justice Court Fund Reporting (JCR) Changes webinar for more details. …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundState Agencies Bulletin No. 2255
… 61 91 Comp Rate Code: ANN HRY ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 600,800 101-125, 600, 800 600 Equated to Grade 101-125 600, 800 Employee Status: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3State Agencies Bulletin No. 2254
… Unit: 31 Comp Rate Code: ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 600, 800 Employee Status: Active (A) Leave with Pay (P) Leave of … has a Comp Rate Code of HRY and a Grade equal to 600 or 800, OSC will automatically increase the salary by applying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2254-april-2023-and-april-2024-agency-police-services-unit-apsu-retroactiveState Agencies Bulletin No. 1382
… Employees Employees whose balance of M/C DRP reductions is less than zero (0) in one or more record number Background … year 2011 and greater for the following earnings codes is less than zero (0) in any record number is eligible for the repayment: Earnings Code Description D1M …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1382-repayment-managementconfidential-mc-deficit-reduction-plan-drpState Agencies Bulletin No. 1381
… Employees Employees whose balance of PEF DRP reductions is less than zero (0) in one or more record number Background … year 2011 and greater for the following earnings codes is less than zero (0) in any record number is eligible for the repayment. Earnings Code Description D1P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1381-repayment-public-employees-federation-pef-deficit-reduction-plan-drp