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Lyons Central School District – Multiyear Planning (2015M-337)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period … $20.3 million. Key Findings District officials have not developed comprehensive multiyear financial and capital plans. District officials have not formalized plans or criteria for specific reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Bellmore Union Free School District – Payroll (2023M-129)
… increased the risk that employees may have been paid for unnecessary overtime. We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and Transportation Department … when needed. District officials generally agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Lake Placid Central School District – Investment Program (2023M-94)
… and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94State Agencies Bulletin No. 2273
… Purpose: The purpose of this bulletin is to notify agencies of the 2024, year-end processing schedule for AC230s, Worksheet for Paycheck Reversal. Background: To … to employees with uncashed paychecks issued in 2023 is underway. Processing Dates: AC230s and accompanied funds …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksDiNapoli: Report Finds Mixed Job Picture in Upstate NY
… in 2015. “On the surface, New York’s economy has rebounded from the Great Recession,” DiNapoli said. “But it should come as no surprise that a closer look reveals pockets of the … Since the Great Recession , visit: http://www.osc.state.ny.us/reports/economic/employment_trends_nys_2016.pdf For …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… $169,000 were a proper use of District money. Travel and car rental costs of approximately $58,000 were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60White Plains City School District – Procurement of Professional Services (2014M-240)
… July 1, 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. The District, which operates nine … White Plains City School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Purpose of Audit The purpose of our audit was to review the School’s fingerprinting … State and federal resources that is not under the control of the local school board. The School, which is located in …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorState Agencies Bulletin No. 1589
… Code of ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 001-025) Employees with a Pay … available for agency review after the automatic increases have been processed. All reports will be sorted by Department … that are calculated by the system based on annual salary, such as OT for Annuals (OTA) and Holiday Pay (HPA), resulting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1589-april-2016-and-april-2017-civil-service-employees-association-csea-0State Agencies Bulletin No. 1742
… must be in one of the statuses listed above or Retired on the Ratification date of 01/23/2019 See Security Services … for a 2.0% Retroactive Salary Increases for employees who: On or after effective date of the increase have a status of … due to Workers’ Compensation or Military Leave, and On the date of ratification (01/23/2019) have a status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1742-retroactive-salary-increases-arbitration-eligible-bu01-and-nonNanuet Fire District - Credit and Gasoline Cards (2018M-193)
… Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings … for each credit card purchase. Reconcile credit and gasoline card statements to itemized supporting documentation. Develop and implement written policies and procedures for the use of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a daily basis. …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… Central School District (District) officials claimed all Medicaid reimbursements to which the District was …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Village of Dering Harbor – Payroll (2020M-78)
… Board of Trustees (Board) developed adequate controls over payroll and employee benefits payments. Key Findings The Board did not establish adequate controls over payroll and employee benefits payments. The Board did not … Board of Trustees Board developed adequate controls over payroll and employee benefits payments …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… from modifying their own time records. Ensure that all overtime is approved prior to the work being performed. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Mineola Union Free School District – Competitive Quotations (2015M-313)
… to competitive bidding requirements. The purchasing agent does not ensure that quotes are obtained or purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Village of Fayetteville – Information Technology Policies (2017M-47)
… Purpose of Audit The purpose of our audit was to determine if the Board established … 1, 2015 through December 31, 2016. Background The Village of Fayetteville is located in the Town of Manlius in Onondaga … Village of Fayetteville Information Technology Policies 2017M47 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47SUNY Bulletin No. SU-365
… paychecks dated 09/25/2024. OSC Actions: Job Data After payroll processing is complete for Pay Period 12L, OSC will … the correct salary calculation. Additional Pay After payroll processing is complete for Pay Period 12L, OSC will … an effective date retroactively placing an employee on the payroll (Hire, Rehire, Reinstatement from leave Without Pay) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calOpinion 91-16
… OFFICIAL NEWSPAPER -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY … line charge allowed by statute. You ask whether the charge for a notice of unredeemed lands published pursuant to Real … three months before the expiration of the one year allowed for the redemption of lands sold for taxes, the county …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 2001-8
… TOWN LAW §§170, 171, 176(27), 181, 185: (1) Pursuant to the procedural requirements of article 11 of the Town Law, … district. (2) There is no authority for a fire district to establish a scale of tax rates so that owners of multiple … within the town and instead establish a fire district to serve the same area previously served by the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8