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Town of North Hudson - Payroll (2018M-166)
… have adequate procedures to ensure that salary and wages are paid accurately. We reviewed the annual salaries paid to …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Town of East Otto - Information Technology (2018M-156)
… the Board ensures that information technology (IT) assets are properly safeguarded and accessed for appropriate Town …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Unified Court System Bulletin No. UCS-27
… code 238) represented by District Council 37 Local 1070 are eligible Effective Date Checks dated June 21, 2000 OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-27-voluntary-insurance-program-certain-employees-unified-courtUnified Court System Bulletin No. UCS-26
… explain the use of the new deduction code 378, Universal Life Insurance Affected Employees Employees in Bargaining Unit SY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-26-voluntary-insurance-program-certain-employees-unified-courtDivision of Housing and Community Renewal Bulletin No. DH-93
… Dues amounts for part-time, annual salaried employees are calculated based on the employee’s part-time percentage. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-93-dc37-local-1359-dues-increaseAverill Park Central School District - Payroll (2018M-255)
… Prior to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. Key Recommendations Certify … deposits, and document his review date. Continue to use payroll change reports. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Portville Central School District - Cafeteria Collections (2018M-244)
… cafeteria cash receipts. Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Jamesport Fire District - Gasoline Inventory (2019M-04)
… agreed with our recommendations and indicated they are initiating corrective action. … Determine if District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Town of Ossian – Tax Collector (2016M-364)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the Town’s tax collection for the period January 1, 2015 through October …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364State Police Bulletin No. SP-93
… notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in Bargaining Units … dated May 3, 2006 OSC Actions OSC will automatically increase the biweekly Dues (Code 205 ), Agency Shop Fee … notify agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-93-police-benevolent-association-new-york-state-troopers-inc-dues-andState Agencies Bulletin No. 1112
… year 2012 is $15,913.50. Affected Employees Employees who are Tier 5 members of ERS or TRS Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1112-tier-5-pensionable-overtime-earnings-limit-calendar-year-2012-employeesFairport Central School District - Payroll and Employee Benefits (2023-118)
Determine whether Fairport Central School District District officials accurately paid employees and properly calculated employees leave accruals
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… and because the District’s training completion records are unreliable, officials have no assurance all individuals …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9XV.17 Short Term Investment Pool (STIP) Interest – XV. End of Year
… Governor’s Executive Budget to determine if any changes are necessary. Pursuant to law, agency requests to ‘opt into’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv17-short-term-investment-pool-stip-interestVillage of Fultonville – Claims Auditing (2015M-106)
… for legitimate Village purposes. Key Recommendation There are no recommendations for this audit. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial … funds, component units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingVillage of Greenwich - Cash Management (2019M-230)
… available funds for investment. Ensure available funds are invested within legal limits, to maximize interest …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230State Agencies Bulletin No. 159
… Correctional Officers and Police Benevolent Association are eligible for this new insurance program. Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01Greenport Union Free School District - Bank Reconciliations (2019M-161)
… Key Recommendations Ensure that bank reconciliations are reviewed monthly. Ensure that the recorded cash balances …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Town of Moriah - Cash Management (2019M-169)
… available funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169