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Town of Erin – Town Clerk and Justice Operations (2016M-315)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Town Clerk and … accurate accounting records. The Clerk did not remit taxes to the Supervisor on a weekly basis as required by statute. … The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and OSC's …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315City of Lockport - Budget Review (B1-16-16)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter … City of Lockport Budget Review B11616 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Rockland County – Budget Review (B23-6-8)
… the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable. Background The County, … the significant revenue and expenditure projections in the 2024 proposed budget are reasonable. The County’s proposed … levy of $141,791,700. Key Recommendations In adopting the 2024 budget, the Legislature should be mindful of the legal …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Marathon Joint Fire District – Investment Program (2023M-76)
… checking and savings accounts, which had an average daily balance of approximately $567,000 during the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Wading River Fire District – Gasoline Credit Cards (2017M-5)
… credit cards, when and how they can use the cards and what documentation is required. Limit the number of gasoline …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Bayport Fire District – Credit Card Use (2016M-394)
… the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 per card per …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… for the 2013 fiscal year. Key Findings While the District does have adequate financial policies, it does not have … not filed the required annual financial report with the Office of State Comptroller since the 2008 fiscal year. … the Office of the State Comptroller within 60 days of the close of the fiscal year. Reconcile the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… in our initial audit report, Monitoring of Prevailing Wage Compliance on Construction Contracts (Report 2015-S-99 … projects to ensure they paid employees at the prevailing wage rate. The audit report concluded that the Authority has … not routinely inspect the sites to ensure that prevailing wage rates were posted, as required. The initial audit also …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls are adequate to ensure that financial activity is properly recorded and reported to safeguard District moneys for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… the accounts receivable balances in the Modified Accrual Ledger. ACCOUNT CODES USED TO ESTABLISH, INCREASE OR REDUCE … the accounts receivable balances in the Modified Accrual Ledger. Type of Advance Lapsed Account Code Lapsed Petty Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceState Agencies Bulletin No. 1928
… payment, all retroactive adjustments will be paid in the most current agency. If an employee receives a payment and … payment, the retroactive adjustments will be paid in the most current agency of the Employee Record Number in which … automatic negative adjustment for these employees since in most cases these overpayments were either not recoverable or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1927
… payment, all retroactive adjustments will be paid in the most current agency. If an employee receives a payment and … payment, the retroactive adjustments will be paid in the most current agency of the Employee Record Number in which … automatic negative adjustment for these employees since in most cases these overpayments were either not recoverable or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 2253
… Status: Active (A) Leave with Pay (P) Leave of Absence (L) – Only if the Reason Code is due to a Workers’ … is equal to a salary step of the employee’s grade. The result of this comparison will determine the appropriate … Entry Earnings Codes requiring a manual adjustment as a result of a retro salary increase. To process a retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2253-april-2023-and-april-2024-retroactive-3-salary-increases-arbitrationState Agencies Bulletin No. 2034
… Salary Increases for the following employees: After payroll processing for Administration Pay Period 7L is … Provisions and Eligibility section above and has a Payroll Status of Active, Leave With Pay, or Leave of Absence … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired or Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2034-april-2019-april-2020-april-2021-and-april-2022-agency-police-servicesOpinion 2003-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … may be based on up to forty years of firefighting service, it seems evident that the legislature intended service award … to a maximum of forty years of firefighting service. Thus, it is our opinion that a fire district may not establish a …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Changes in Federal Policies Pose Significant Risks for New York City's Budget
… promote transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetVillage of Suffern - Budget Review (B20-6-2)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Unified Court System Bulletin No. UCS-208
… Purpose To inform agencies of OSC’s automatic processing of the December 2014 Uniform and … allowance or maintenance allowance to eligible members (NU’s SY, SR S9, DR, F8, G9) in June and December. In addition, … authorizes the December 2014 payment. Effective Date(s) The December 2014 Uniform Allowance Payment and Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-208-december-2014-unified-court-system-ucs-uniform-and-equipmentCUNY Bulletin No. CU-569
… Actions OSC will create deduction code 400 (CUNY 403 ROTH) in PayServ. Agency update will be available for this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-569-new-403b-after-tax-deferred-annuity-plan-roth-cuny