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State Agencies Bulletin No. 975
… the following processes: Automated Interface Submission Online Transaction Entry Miscellaneous Time Entry File Submission Online Deduction, Tax and Direct Deposit Transaction Entry Online Back End Split Entry Effective Date(s) Fiscal Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/975-schedule-agency-payroll-submission-and-availability-reports-and-filesVillage of Endicott – Disbursements (2021M-124)
… Village of Endicott (Village) officials ensured that non-payroll disbursements were appropriate, adequately supported … were not properly audited. Of the $23.1 million in non-payroll disbursements made during the audit period, we …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… terms and if leave was properly tracked. Key Findings Payroll calculation errors cost the District $3,638 and … had eight time sheets that were missing. The former payroll supervisor worked overtime hours that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mTown of Union Vale - Payroll (2018M-31)
… established adequate policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health … contributions. Implement supervisory controls over payroll to ensure paycheck amounts are accurate and for …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Wantagh Fire District – Payroll (2013M-176)
… audit was to examine the District’s internal controls over payroll for the period January 1, 2012, through December 31, … $6.1 million. Key Finding Internal controls over payroll ensured that the District employees were paid only … audit was to examine the Districts internal controls over payroll for the period January 1 2012 through December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Germantown Central School District – Payroll (2023M-3)
… (Board). Key Findings The District did not have adequate payroll processes to ensure compensation paid to employees … the Board. District officials did not properly segregate payroll processing duties and did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Rye City School District – Payroll (2024M-2)
… officials paid overtime without knowing why the additional payroll costs were incurred. Improperly paid an employee …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Baldwin Public Library – Payroll (2013M-335)
… if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. … that there was inadequate supervision and oversight of the payroll process. During the audit process, we informed … about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director took …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Town of Saranac – Payroll (2014M-289)
… officials established effective internal controls over payroll for the period January 1, 2013 through July 31, 2014. … written policies and procedures over processing payroll and leave time accruals. The Secretary and the … no Board approval authorizing these benefits. The blank payroll check stock was not safeguarded because it was kept …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Mooers – Payroll (2014M-087)
… if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, … The Supervisor’s secretary performed virtually all payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Johnstown – Payroll (2014M-55)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the … 31, 2013. Background The Town of Johnstown is located in Fulton County, has a population of approximately 7,100 and … due to issues relating to leave time. Employees did not record their work time in a consistent manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55NYS Payroll Online Customer Satisfaction Survey
… our application. If you have a question related to your payroll information, contact your agency coordinator . For …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyVillage of Herkimer – Payroll (2025M-37)
… before officials and employees were paid, as required by New York State Village Law (Village Law) Section 5-524. We … properly to include the employees’ beginning and ending times, or Reviewed by a supervisor. We also identified three … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Village of Addison – Payroll (2024M-12)
… that, if implemented, will improve the Village’s payroll function. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Stillwater Central School District – Payroll (2017M-104)
… they are entitled to. … Stillwater Central School District Payroll 2017M104 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Village of Port Chester – Payroll (2017M-115)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January … will be in accordance with CBAs. … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Malone Central School District – Payroll (2017M-278)
… $51.8 million. Noteworthy Achievements We reviewed all payroll records for 20 employees who were paid approximately … audit period. District officials established an effective payroll process that segregates duties and provides …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Oneonta City School District – Payroll (2017M-202)
… Board-approved contracts. … Oneonta City School District Payroll 2017M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202West Buffalo Charter School - Payroll (2018M-72)
… School officials did not update employee salaries included in offer of employment letters when salary changes were made. The … guidance for School officials to ensure any changes in salary or pay rate are properly authorized, approved and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Syosset Central School District - Payroll (2018M-42)
… officials have established adequate procedures over the payroll function to ensure that compensation paid and … a result of this audit. … Syosset Central School District Payroll 2018M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42