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State Agencies Bulletin No. 1643
… or its equivalent on their last rating date. Promotion Recalculation Employees who would have been … unit prior to April 2018 may be eligible for a revised promotion salary (promotion recalculation) provided the employee is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1643-april-2018-security-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-94
… Salary Increases: Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) which is equated to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-94-april-2016-april-2017-and-april-2018-district-councilState Comptroller DiNapoli Releases School Audits
… of the payroll process, certify the payrolls. However, no one independent of the payroll process reviews hourly …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Opinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … may authorize the payment of the expense of a general map and plan for the establishment or extension of a water … a specific amount to pay the cost of preparing the general map and plan. This cost is, in the first instance, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28SUNY Bulletin No. SU-197
… diem basis whose professional obligation is less than one day of work per week and is currently not considered an … should utilize Locked Query #49 to identify a complete list of all regular earnings and retroactive adjustments. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-197-2013-chancellors-power-suny-performance-incentive-paymentUtica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … an employee who worked offsite without certainty as to the work performed. Manual adjustments for fingerprint time clock … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Real Property Tax Cap - School Districts Guidance
… assessments/tax rolls which exempted from taxation certain property owned by LIPA. In these instances, the first line of … post-audit review. Issued: February 18, 2016 … Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… audit was to assess the internal controls over selected College financial operations for the period September 1, 2012 through August 31, 2013. Background North Country Community College is located in Essex County …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… adopting realistic budgets and developing and implementing a long-term financial plan, and whether District officials … Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMcGraw Central School District – Fund Balances (2017M-248)
… fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background … has approximately 575 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $12.1 … unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets, but the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … Onondaga County. The Department provides fire protection to the Village of Camillus and to the Town through a fire protection contract. From January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The Town is governed by an … Findings The Town has accumulated excessive fund balances in the town-wide and town-outside-village general and highway …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131New York Mills Union Free School District – Financial Management (2016M-107)
… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the Towns … balance and any economic or environmental factors. … New York Mills Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107York Central School District – Online Banking (2016M-295)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … officials were not aware of any agreements regarding online banking. District officials did not develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… permissions, and the Assistant Superintendent for Business and Operations had excessive administrative … of financial transactions. Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for services. As a result, the roles and responsibilities of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… did not effectively manage the District’s fund balance. As a result, the District levied more taxes than needed to fund … fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementTown of Somers – Justice Court (2013M-198)
… March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately 20,400. The Town is governed by … court clerks. The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198State Agencies Bulletin No. 1914
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase and a … Affected Employees Members of NYSCOPBA, Inc. currently in, or were previously in, Bargaining Units 01 and 21 at any … OSC will process an electronic input file from NYSCOPBA to deduct a one-time retroactive dues adjustment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … did not ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… January 1, 2012, through March 31, 2013. Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district public library …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223