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Town of Darien – State Contract Loader Purchases (2013M-88)
… Town officials did not obtain the relevant State contract price lists, apply the appropriate contract discounts, or compare the resultant prices with the invoice prices. Therefore, Town officials cannot … and compare the vendor’s pricing with the State contract list prices, as adjusted for State contract discounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Town of Mayfield - Town Clerk (2016M-29)
The purpose of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management … and evaluate the operations and financial practices of the Clerk’s office for the period of January 1, 2012 … The purpose of our audit was to review the Boards financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… revenues totaled $9,300 and expenses totaled $12,900. Key Findings Department officials did not adhere to the … activity or prepare monthly bank reconciliations. Key Recommendations Revise the bylaws to include detailed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andSUNY Bulletin No. SU-162
… Earnings Program to NBW for Bargaining Unit 08 positions with a BIW Pay Basis Code. All other attributes of the … on Job Data using the Action/Reason code of DTA CHG/Z12 with an effective date of July 9, 2009 and change the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweeklyTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general highway and sewer district fund balances and reserves and has multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… $4.55 million. The Board did not appropriately approve 14 change orders totaling approximately $265,000. The Board … expenditures compared to the approved budgets. Approve all change orders prior to the commencement of work. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… for. Competitively procure goods and services, including motor oil and tires, resulting in potential overpayments of $4,500. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Gates-Chili Central School District - Financial Management (2019M-53)
… more than $12 million in unbudgeted year-end transfers to capital projects and reserves, overstating encumbrances by … over the last three years despite having sufficient funds to finance the District’s increased costs. Key … the amounts of fund balance and reserves that will be used to fund operations. Review and fund reserve balances to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53City of Long Beach - Financial Condition (2019M-133)
… plan including a fiscal improvement plan, in accordance with Local Finance Law Section 10.10(e). Key Recommendations … estimates of revenues and finance recurring expenditures with recurring operating revenues, instead of debt. Prepare a …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Canastota Central School District - Financial Condition Management (2019M-174)
… in most of the appropriated fund balance not being needed to fund operations. The tax certiorari reserve was overfunded … exceeded the statutory limit ranging from 7.2 percent to 10.9 percent. Key Recommendations Adopt annual budgets … that contain realistic estimates and develop a plan to reduce the amount of surplus fund balance. Account for and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are properly … budget amounts. Consider revising the procurement policy to require soliciting competition before awarding …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mSidney Central School District - Financial Management (2019M-243)
… Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, respectively, were … fund balances each year and the excessive tax certiorari reserve balance as of June 30, 2019, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243CUNY Bulletin No. CU-451
… who had a health insurance rate change in paychecks dated July 12, 2012 Effective Date(s) Institution paychecks dated … rate change that went into effect in the paychecks dated July 12, 2012 should not have become effective until the paychecks dated July 26, 2012. OSC Actions Health insurance rate adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentState Agencies Bulletin No. 1585
… Purpose To inform agency payroll officers of the new procedure for notifying their employees of a FICA deficiency Affected Employees Employees who … general comments (OSC WC or OSC TaxAud) stating the year of the deficiency, the amount owed, and the start date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasState Agencies Bulletin No. 285
… of employees who claim to be exempt from Federal and State withholding. Affected Employees Employees claiming to be exempt from withholding of tax. Background Internal Revenue Service … If any employee identified as claiming exempt from Federal withholding does not provide you with a new W-4 by February …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxRetirement System Membership – Forest Rangers Plan
… of Environmental Conservation (DEC) on or after January 1, 1998, your membership in the New York State and Local Police … you were employed as a forest ranger prior to January 1, 1998, to be covered by this special plan, you must have …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school districts can … government boards must pass a local law or resolution by at least a 60 percent vote to override the Tax Cap. Voters in …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capState Agencies Bulletin No. 2235
… Differential (GEO) and/or Occupational Pay Differential (OPD) Agencies must review employees receiving GEO and/or OPD to determine if the employees’ GEO and/or OPD pay needs to be updated as a result of the April 2024 M/C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2235-april-2024-managementconfidential-mc-retroactive-salary-increaseState Agencies Bulletin No. 2144
… Relations Board BU66 Tug Hill Commission< BU78 Legislative Commissions BU79 Temporary State Commissions BU98* Background: Chapter 190 of the Laws of 2023 … Schedule. If an employee appears on this report but is due a salary increase, the agency must take the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2144-april-2023-managementconfidential-mc-retroactive-salary-increase