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Highland Central School District – Non-Instructional Overtime (2021M-8)
… or reduced. 10 employees were overpaid for 189.75 overtime hours totaling $7,551 and seven employees were underpaid for 39.25 overtime hours totaling $1,158. Key Recommendations Adopt policies and … incurred. Implement procedures for supervisory review of hours worked for accuracy of manual calculations of overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key … Town Board (Board) did not consistently seek competition for purchases or avoid conflicts of interest. As a result, … not seek or could not support that they sought competition for 36 purchases totaling $211,171, or 27 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Dolgeville Central School District – Fuel Monitoring (2023M-175)
… School District (District) officials adequately accounted for and monitored fuel usage. Key Findings District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel … valued at $2,064 (23 percent) were not properly accounted for during our 50-day test period. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175West Genesee Central School District - Capital Assets (2023M-128)
… were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset … $2.3 million selected for review: 54 assets were in use but not properly recorded in the inventory records and 38 of these assets that cost …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128SUNY Bulletin No. SU-225
… explain the OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected Employees SUNY … the salary calculation will be changed to reflect the Leap Year Factor of .038251 effective 09/01/15 for CAL and … 09/01/15 to change the salary factor calculation to the Leap Year calculation for affected employees who do not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calDivision of Housing and Community Renewal Bulletin No. DH-16
… adjustments and changes. Affected Employees Employees in Bargaining Unit 67 Effective Date(s) Paychecks dated … of Absence due to Workers’ Compensation Leave, and are in graded, NS (SG 600) and trainee (SG 800) positions. … provides an increase to $1,264.00 for employees in NYC, Nassau, Rockland, Suffolk, and Westchester counties, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesDivision of Housing and Community Renewal Bulletin No. DH-14
… adjustments and changes. Affected Employees Employees in Bargaining Unit 67 Effective Date(s) Paychecks dated … of Absence due to Workers’ Compensation Leave, and are in graded, NS (SG 600) and trainee (SG 800) positions. … Location Pay Increase The legislation provides an increase in Location Pay to $1,230.00 for employees in NYC, Nassau, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-14-april-1-2004-salary-and-location-pay-increasesOther Bulletin No. 14
… Services Excludes employees with an hourly rate less than $7.57 Background Pursuant to the Memorandum of Agreement … Multi EP2 Extra Serv Physician Single ER1 Extra Serv Multi 7.5 HR ER2 Extra Serv Multi 8 Hr ER3 Extra Serv Multi OT ER4 Extra Serv Single 7.5 HR ER5 Extra Serv Single 8 HR ER6 Extra Serv Single OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-14-2011-2012-deficit-reduction-plan-state-universityCUNY Bulletin No. CU-441
… payroll deductions to pay for qualified parking. Only transit-related parking is eligible. Qualified parking is … (CUNY Admin Fee Transit Benefit) will continue to remain a monthly deduction and will be taken for all participants in … Deduction Codes 446 and 447 (if participant exceeds the monthly Pre-Tax maximum) with the applicable effective date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-441-cuny-pre-tax-parking-programGeneral Brown Central School District - Building Renovation Project (2019M-21)
… properly establish, monitor and account for the building renovation project? Noteworthy Achievements District … the budget for the three school buildings and garage renovation project. District officials ensured that work was … necessary records to account for and monitor the building renovation project. There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mVillage of Atlantic Beach - Cash Disbursement (2018M-253)
Determine whether Village officials ensured that cash disbursements were properly supported audited and for valid purposes
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Hamburg Central School District - Information Technology (2019M-10)
… and indicated they planned to initiate corrective action. Appendix B includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Evans-Brant Central School District - Information Technology (2019M-121)
… District officials did not provide IT security awareness training for individuals who used District IT assets. Personal Internet use was found on computers assigned to four employees who … personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
Determine whether extraclassroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mCamden Central School District - Claims Audit Process (2019M-124)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … were generally supported by adequate documentation and for proper purposes. However, 45 claims totaling $471,138 … the claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Hyde Park Central School District - Fixed Assets (2019M-103)
… fixed assets with values that exceed the threshold carry a tag identifying them as District property. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District … officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the debt … approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue fund. Investigate the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andSUNY Bulletin No. SU-384
… Effective Dates: Payments that include both the Fall and Spring semesters may be made beginning in Administration Pay … Period 18L, paychecks dated 12/17/2025. Payments for the Spring semester only, may be made beginning in Administration … Employees anticipated to be employed for both the Fall and Spring semesters are due a lump sum payment of $515.47. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-384-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2025State Agencies Bulletin No. 925
… and terminated employees. PEF Dues PEF dues (and agency shop) are .9 percent of an employee’s gross earnings, … are subject to an additional $180 in dues or agency shop fees. OSC has determined that the $180 in additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/925-executive-voluntary-severance-program-paymentsState Agencies Bulletin No. 1141
… effective 3/31/11 is $1,475. This amount reflects the application of the general salary increases provided for in … effective 3/31/11 is $1,550. This amount reflects the application of the general salary increases provided for in … begin for the year of increase being applied. Use sequence number 0 where no row exists or the next available sequence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1141-implementation-2005-2011-retroactive-salary-increases-and-ending-or