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Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… basis of accounting. Accounting records were not adequate to properly monitor the Village’s financial condition and … monthly financial reports of receipts and disbursements to the Board. Key Recommendations The Clerk-Treasurer should: … basis of accounting. Provide monthly financial reports to the Board. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… [read complete report - pdf] Audit Objective Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … claims paid during our audit period. We found that for the claims reviewed, procedures were followed and these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… can include everything from furniture, computer equipment, vehicles and machinery to buildings and land. Consequently, … an increased risk that its capital assets could be lost, stolen or misused. The District’s Assistant Superintendent of … value of $419,538 (87 percent) were not included in the District’s inventory list. In addition, we selected 50 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23DiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… in the legislation that established each program. Auditors found: ESD failed to produce many of the … that were due between April 2012 and September 2016. Auditors found 27 of 57 of general outcome reports, or 47 … completed (see Exhibit C in the report). In most cases, auditors were not provided an explanation by ESD officials …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsDivision of Housing and Community Renewal Bulletin No. DH-53
… processing of the LLS payment and to provide instructions for payments not processed automatically. Affected Employees … and Rent Regulation Services Unit (RRSU) and provides for 5 and 10 year* Longevity Lump Sum payments effective … Payment Prior to the automatic processing, the following report will be available: NPAY756 Longevity Lump Sum (LLS) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-53-october-2011-rent-regulation-services-unit-rrsuSchodack Central School District - Extra-Classroom Activities (2019M-85)
… treasurers were not always involved with maintaining club accounting records. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… Objective To determine the extent of the four recommendations included … be used safely for diagnostic and therapeutic purposes, to test new drugs, and to study cellular functions. … radioactive materials can be used to protect food and blood supplies, increase the safety of roads and buildings, …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andDiNapoli: NYC Experiencing Record Job Growth
… percent),Manhattan (20 percent), Bronx (15 percent) and Staten Island (14 percent). Private sector employment in the city … of new jobs during the expansion, adding 174,400 jobs from 2009 to 2017. Health care is the only sector in New York …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthState Agencies Bulletin No. 888
… employees who are in composite positions (identified by Increment Code 2222 ). Eligible employees who received a downward reallocation (identified by Increment Code 0069 ). Delete employees who should not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/888-april-2009-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 1764
… purpose of this bulletin is to provide instructions for reporting the taxable value of personal use of an … benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable income that … personnel responsible for participating in reporting the information are the Agency Representative and the Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1591
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable income that must be included in the employee’s taxable gross … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1668
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most fringe benefits are taxable … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedYates County – Court and Trust Funds (2025-C&T-1)
… Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds … estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Baldwinsville Central School District – Fuel Inventory (2022M-106)
… [read complete report – pdf] Audit Objective Determine whether Baldwinsville … District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106CUNY Bulletin No. CU-426
… staff Effective Date(s) Agencies should refer to the CUNY RF Payment Authorization Form and the Summer Research Lag … the initial award is established must be submitted to OSC on a subsequent report. The agency must enter the Earnings Code CGR (CUNY Grant Recipient) on the Additional Pay page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-426-2011-cuny-research-foundation-cuny-rf-grant-payments-summerCUNY Bulletin No. CU-805
… Institution Pay Period 19L/20C, paychecks dated 01/09/2025. Agency Actions: A listing of employees who elect to … the Time Entry page using Earnings Code HBB – HB Buyout : Earnings Begin Date: Pay Period 19L/20C End Date … Date: Same as the Earnings Begin Date Earn Code: HBB – HB Buyout Amount: The amount designated on the listing Errors …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-805-city-university-new-york-cuny-health-benefits-buy-outDiNapoli: State Needs to Improve Compliance with Jonathan's Law
… that agency’s facilities. “The state must do everything it can to protect individuals with disabilities in their care,” … neglect are properly addressed and families are told of what occurred. This law can’t work if state agencies aren’t … meet their obligations.” In February 2007, Jonathan Carey, a 13-year-old non-verbal autistic and developmentally …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-lawTown of Hempstead – Compensatory Time (2021M-64)
… report - pdf ] Audit Objective Determine whether Town of Hempstead (Town) officials accurately accrued and accounted … in the Town’s response letter. … Determine whether Town of Hempstead Town officials accurately accrued and accounted for …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Holland Patent Central School District – Fuel Inventory (2023M-141)
… Central School District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141State Police Bulletin No. SP-170
… Holiday Bonus Payment and to provide agency instructions for payments not processed automatically. Affected Employees … State Police Investigators Association (NYSPIA), provides for an annual holiday compensation payment. Effective Date(s) … Same as Begin Date Earn Code: HSP Amount: $1,622 Control-D Report After the automatic processing of the 2016 State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-170-2016-state-police-holiday-bonus-payment