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Town of Hancock – Justice Court Operations (2021M-6)
… the Town of Hancock (Town) Justice Court (Court) fines and fees were properly accounted for. Key Finding Fines and fees we tested were properly recorded and deposited intact and in a timely manner. However, monthly … whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Town of Baldwin – Claims Auditing (2023M-113)
… did not comply with the Town’s procurement policy. In addition: Twenty-three claims totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… BOCES’ capital asset records were not complete or accurate to ensure that assets were accounted for and protected from … with our recommendations and indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… and we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, … tools, data storage devices and a gaming console. In addition, we reviewed capital asset records for 130 assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… and 111 disbursements totaling $19,650 were made by debit card, circumventing the ability to be audited and … audit and approval of bills and discontinue the use of debit cards. Department officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesNeptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… [read complete report – pdf] Audit Objective Determine whether the Neptune Hose … not processed in accordance with the Company’s accounting manual. These disbursements had one or more issues, such as … Key Recommendations Adhere to the Company’s accounting manual. Ensure all disbursements are adequately supported …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5CUNY Bulletin No. CU-381
… – Annual Submit a Job Request with the Action of Pay Rt Chg effective 8/16/09 and the Reason of Cor Fy Sal ( CFS ). For all subsequent rows, use Pay Rt Chg with the Reason of Correct Salary ( CSL ). Staff Nurse – Hourly Submit a Job Request with the Action of Pay Rt Chg effective 8/16/09 and the Reason of Change Rate ( CRT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-381-salary-and-other-increases-employees-represented-new-yorkState Agencies Bulletin No. 1632
… Social Security Wage Base Limit Qualified Transportation & Parking Fringe Benefits Limit Mileage Rates Individual … method, this is provided for informational purposes only. Social Security & Medicare Wage Base and Tax Rate … additional Medicare Tax of .9%. The additional tax applies only to income above the $200,000 threshold and is only paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1632-summary-tax-related-changes-2018SUNY Bulletin No. SU-209
… creating the Additional Pay record for those employees who do not meet the criteria in the Automatic Set Up of the … appropriate non-resident alien record) for employees who do not meet the criteria in the Automatic Set Up section. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesSUNY Bulletin No. SU-203
… creating the Additional Pay record for those employees who do not meet the criteria in the Automatic Set Up section but … appropriate non-resident alien record) for employees who do not meet the criteria in the Automatic Set Up section. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-203-2013-2015-deficit-reduction-plan-psnu-employeesSullivan West Central School District - Retiree Health Insurance (2019M-196)
… Audit Objective Determine whether District officials and personnel ensured that health insurance contributions from … Determine whether District officials and personnel ensured that health insurance contributions from …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Village of Lyons Falls - Board Oversight (2018M-174)
… Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded. Key Findings The … Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Middlesex Fire District – Procurement (2025M-135)
… manner? Audit Period January 1, 2024 – October 24, 2025. We extended the audit period back to January 1, 2022 to … during the period of January 1, 2024 through July 16, 2025, and made a payment of $157,992 toward the purchase of a … District officials did not: Competitively bid and award a contract valued at $564,065 to purchase a new tanker …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… disbursements were adequately supported, properly approved and for School-related purposes. Key Findings The Board did … reviewed, 207 check disbursements, totaling $176,847, and 274 debit and credit card transactions, totaling $84,672, did not have … disbursements were adequately supported properly approved and for Schoolrelated purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Brewster Central School District - Professional Services (2019M-235)
… whether the District procured professional services in accordance with Board policies and applicable statutory … whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Village of Windsor - Water Operations (2019M-210)
… customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not periodically read all customer meters to ensure customers are accurately billed. The … customer-submitted water usages used by Village officials to bill customers did not always appear to be accurate. 85 …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210CUNY Bulletin No. CU-289
… in the amount set forth below provided the employee is Active on the payroll (“paid status”) on December 15 of … check to the employee but the check has been returned and is undeliverable, the agency should forward the check to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-289-retroactive-cuny-salary-and-other-increases-employeesState Agencies Bulletin No. 1283
… criteria are eligible for a Clothing Allowance Payment of $400: Environmental Conservation Investigator 1 Environmental … are also eligible for a Clothing Allowance Payment of $400: Park Police Officer Sergeant Park Police Lieutenant Park …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1283-2013-uniform-cleaning-and-maintenance-allowance-payment-and-clothingState Agencies Bulletin No. 1284
… Allowance payments. Affected Employees Eligible employees in CSEA Bargaining Units 03 and 04 Effective Date(s) Payments may be made in Pay Period 17L paychecks dated 12/12/13 (Institution) and … To be eligible for the payment, the employee must be in an eligible title on 10/01/13 and in Active status as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1284-2013-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 1027
… Allowance payments. Affected Employees Eligible employees in CSEA Bargaining Units 03 and 04 Background The Governor’s … 10/28/10. Effective Date(s) This payment will be included in the regular paychecks dated 11/24/10 (Administration) and … To be eligible for the payment, the employee must be in an eligible title on 10/1/10 and in Active status as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1027-2010-csea-work-related-clothing-allowance-bargaining-units-03-and-04