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Town of Knox – Internal Controls Over Payroll (2014M-35)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the period of January 1, 2012 through August 31, 2013. … accurately maintained and that time records are subjected to supervisory review. … The purpose of our audit was to examine the Towns internal controls over payroll for the …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… budgeting practices, and its resultant financial condition for the period January 1, 2010 through September 30, 2013. … include the general fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those funds … revenues, expenditures and fund balance available for appropriation. Develop long-term financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Harmony – Justice Court (2014M-004)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… The Town of Alexander (Town) is located in Genesee County and has a population of about 2,500. The Town Supervisor … The Town Board (Board), comprised of the Supervisor and four council members, is the legislative body responsible … two Justices - Justice Edwyn Hise has presided since 1998 and Justice James Orr has presided since 2011. Each Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Town of Hampton – Justice Court Operations (2013M-305)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2012 … The purpose of our audit was to review internal controls over …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305CUNY Bulletin No. CU-683
… of this bulletin is to provide the City University of New York instructions for processing the CUNY Health Benefits … Affected Employees Employees of the City University of New York who are eligible to participate in the Health … to all employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-683-city-university-new-york-cuny-health-benefits-buy-out-1Town of Niskayuna – Water Operations (2013M-328)
… $3.9 million. Key Findings Town officials provided little oversight of the Receiver of Taxes and Assessments’ …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Hebron – Fiscal Oversight (2015M-59)
… The Supervisor delegated his responsibility of signing checks to his clerk. The Board did not audit the financial … cash balances for each fund, budget status reports and bank reconciliations accompanied by bank statements. Ensure … Town officers and employees who receive or disburse money on behalf of the Town. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Goshen – Police Payroll (2014M-244)
… Findings Police Department members did not always sign the daily member attendance record and not all overtime was properly documented. An officer working for another entity had time overlaps, a full-time officer did not appear to have …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244State Agencies Bulletin No. 2386.1
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 … to participate in the annual cash out. The payment is calculated at the straight time rate based on the … Date: Appropriate Effective Date or last day the employee is Active Earnings End Date: Same as Earnings Begin Date Earn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23861-2025-csea-and-pef-over40-comp-time-ii-cash-outOther Bulletin No. 54
… or fifteen (15) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate of the employee’s grade (based on the 04/01/2019 Salary Schedule) as of 03/31/2020; and Did not receive an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-54-april-2020-state-university-construction-fund-scf-civilTown of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… were not adequately segregated. The Board did not approve customer account adjustments. The Board did not perform an …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s cash receipts … February 2015, the former Town Comptroller pleaded guilty to second-degree larceny in the theft of $390,178 from the … and, on March 5, was charged with grand larceny related to additional theft uncovered in our audit. Key Findings A …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… during a period of three to four years, he used Department credit cards for his personal use and took cash from … did not establish any policies and procedures for credit card usage. Key Recommendations Amend the bylaws to contain … the disbursement of funds. Ensure that fund-raising events have detailed records of collections and that receipts are …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardState Agencies Bulletin No. 1243
… OSC actions taken for current enrollees with an election date greater than 3/31/12 and agency responsibility regarding … a Retirement Plan Type of 7Z (TIAA/CREF) with an election date of 4/1/12 or later Effective Date(s) Payroll checks dated April 4, 2013 (Institution) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesState Police Bulletin No. SP-246
… bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2024 State Police Expertise … criteria on 11/01/2024 as follows: Earnings Code: EXP Effective Date: 11/01/2024 OT Eff Date: 11/01/2024 Annual … from the OT Eff Date through the End Date on the employee’s Additional Pay page for Earnings Code EXP. If an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-246-2024-expertise-pay-eligible-employees-state-police-investigators-unitOpinion 92-16
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official duties) PUBLIC … for a contract for the payment of a reasonable rental of a room or rooms owned or leased by an officer or employee if …
https://www.osc.ny.gov/legal-opinions/opinion-92-16DiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… allowed some housing discrimination cases to sit at times for years without resolution, according to an audit released … CCHR uses Dynamics, an electronic case management system, for case tracking and monitoring. Between July 1, 2019 and … with allegations of housing discrimination and found for these cases, CCHR took an average of more than two years …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsState Police Bulletin No. SP-239
… processing of the 2023 State Police Holiday Bonus Payment and to provide agency instructions for payments not … (NYSPIA), provides for an annual holiday compensation payment. These payments, including those for newly eligible … Effective Dates: The 2023 State Police Holiday Bonus Payment will be processed in a separate check in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-239-2023-state-police-holiday-bonus-paymentIX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the provisions of the related grant agreement, the Federal Single Audit Act, … Grant Requirements. The importance and necessity for state agency adherence to the procedures that follow … The record keeping for individual grants is designed to conform to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overview