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Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… and billed receivables, and maintains payroll records, without adequate mitigating controls or oversight. … to perform, an annual audit of the Clerk-Treasurer’s records. Village officials do not have procedures for … is not possible or practical. Audit the Clerk-Treasurer’s records and reports annually, or engage the services of an …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Rensselaerville – Financial Operations (2012M-168)
… $2.1 million. Key Findings The Town’s accounting records are in poor condition and do not provide an accurate … not maintain complete, accurate and up-to-date accounting records and has not filed the AUD for 2010 and 2011. Town … online banking. Key Recommendations Ensure that accounting records accurately and completely reflect the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… $1.8 million. Key Findings The water district’s accounting records are incomplete and inaccurate. The Board did not … water charges. The Tax Collector did not maintain adequate records, did not assess penalties to all tax payments … to deposit. Key Recommendations Ensure that the accounting records for the water district are complete and accurate. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… year’s budget. The Board did not audit the books and records of any of the Town officers and employees that … handled cash. Neither Code Enforcement Officer maintained records for all issued building permits. Key Recommendations … Annually audit or contract for an audit of the books and records of all officials and employees that receive and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Upper Jay Fire District – Audit Follow-Up (2023M-24-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), released in May 2023. The audit determined that: The Board of Fire … Jay Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Upper …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fDiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… Tax receipts for State Fiscal Year 2018-19 declined $3.7 … from the prior fiscal year. For the month of March, tax receipts were $811.7 million above the latest Division of … 2019. “After months of concern over lower-than-expected tax collections, the state ended the fiscal year on a …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19World Trade Center Presumption – Regional State Park Police Plan
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and you were …
https://www.osc.ny.gov/retirement/publications/1867/world-trade-center-presumptionPreferred Source Contracting (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit … Preferred Source Program, established under Section 162 of the New York State Finance Law (Law), grants “preferred … To determine the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followCost-Saving Ideas: Containing Employee Health Insurance Costs
… you should always look for ways to contain health insurance costs without cutting current benefit levels. … of health benefits for retirees. Self-Fund Your Health Insurance Instead of continually paying premiums to an insurance company, consider self-funding a health insurance …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsState Agencies Bulletin No. 1482
… Institution or Administration Pay Period 3L. If the agency does not submit the transaction to withhold the full value of … Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1482-april-2016-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 1330
… of the April 2014 M/C LLS payment and provide instructions for payments not processed automatically. Affected Employees … 130 and the Division of the Budget Bulletin D-1129 provide for payment of the 2014-2015 Longevity Payment effective … (Institution Pay Period 8L). There is no direct deposit for this payment. Eligibility Criteria Employees in graded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1330-april-2014-management-and-confidential-mc-longevity-lump-sum-llsSUNY Bulletin No. SU-242
… Lump Sum Payments. Effective Date(s) Payments for the Fall semester may be made beginning in Administration Pay Period … Time Entry page using the Earn Code DLP (Discretionary LSP-2 Semesters): Earnings Begin Date: 12/01/2016 Earnings End … gross and will be reported on the employee's Form W-2. Payroll Register and Employee’s Paycheck/Advice The Earn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-242-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2016Sempronius Fire Company – Financial Activities (2017M-231)
… Company is affiliated with the Three Town Fire District in Cayuga County and provides fire protection services for … is governed by a five-member Board. Operating expenses in 2016 totaled $40,849. Key Findings The Board did not … statements were not prepared for fundraising events held in 2016 with revenues totaling $59,449. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231LaFayette Central School District - Fixed Assets (2018M-073)
… list or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key … identifying them as District property. Review fixed asset records each year and ensure that they are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Beaver Dams Volunteer Fire Company Inc Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesTown of Amity - Town Clerk (2018M-183)
… intact but were not always remitted to the appropriate parties in a timely manner. Cash receipts totaling $238,321 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183State Agencies Bulletin No. 2342
… Line Number field. If applicable, update the Position Pool ID field on the Specific Information Page by expanding … Job Data page Deleting Position Pools If a Position Pool is no longer used by the agency and should be inactivated, insert a row on the Position Pool Table using the next pay period begin date as the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2342-reporting-line-number-and-budget-year-changes-fiscal-year-2025-2026State Agencies Bulletin No. 2214
… the Line Number field. If applicable, update the Position Pool ID field on the Specific Information Page by expanding … employee’s record. Deleting Position Pools If a Position Pool is no longer used by the agency and should be inactivated, insert a row on the Position Pool Table using the next pay period begin date as the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025State Agencies Bulletin No. 2013
… Purpose The purpose of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year … The purpose of this bulletin is to inform agencies of procedures for reporting line number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023State Agencies Bulletin No. 2127
… Purpose The purpose of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year … The purpose of this bulletin is to inform agencies of procedures for reporting line number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024