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Town of Marilla – Town Supervisor’s Activities (2015M-27)
… million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Opinion 2000-18
… This opinion represents the views of the Office of the State Comptroller at the time … for our opinion with respect to several issues arising from the inclusion of a village within a proposed joint fire … may establish its own service award program and provide up to five years of prior service credit to participants in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Unified Court System Bulletin No. UCS-318
… Payment (JLP) Increase. Affected Employees Employees in the following bargaining units who meet the eligibility … (CSEA – BU 87), which provides for a retroactive increase in Judicial Longevity Payments (Earnings Code JLP) effective … CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-318-april-2022-unified-court-system-ucs-retroactive-judicialUnified Court System Bulletin No. UCS-138
… the SOS adjustments. Affected Employees Eligible employees in Negotiating Units SY, DR, F8 and 87 Effective Date(s) Pay … Senior Officer Series Differential for eligible employees in Negotiating Units SY, DR, F8 and 87. Chapter 276 of the … for any mid-pay period adjustments previously entered by the agency, effective April 5, 2007 or later, using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialUnified Court System Bulletin No. UCS-317
… Bonus (JLO) Increase. Affected Employees Employees in the following Bargaining Units: F8, G9, SA, SD, SG, SK, … the 2022 Longevity Bonus are affected. Annual employees in Bargaining Units 86, 88, or CT, who are in salary grade 560, who met the eligibility criteria on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-317-april-2022-unified-court-system-ucs-retroactive-judicial-0Unified Court System Bulletin No. UCS-327
… Increases. Affected Employees : Eligible employees in the following bargaining units who meet the eligibility … bargaining units (DR, F8, SY, 87) provides for an increase in Senior Officer Series Differential payments effective … the following earnings code on or after 04/01/2021 while in an eligible Bargaining Unit are eligible to receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-327-april-2021-april-2022-and-april-2023-state-new-york-unifiedCity of Olean – Budget Review (B18-1-1)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … sewer funds as of May 31, 2007. Local Finance Law requires all local governments that have been authorized to issue … $2.2 million of unresolved capital expenditures, virtually all of the general fund’s $2.5 million projected unrestricted …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Village of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254McLean Fire Department - Financial Operations (2018M-40)
… disagreed with certain aspects of our recommendations in our report, but indicated they planned to implement some … of our recommendations. Appendix B includes our comment on an issue raised in the Department’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and … payroll processing. Not all employees completed detailed time records, and supervisors did not always approve time …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Town of Canaan – Board Oversight (2017M-183)
… Purpose of Audit The purpose of our audit was to determine if controls over the Town’s financial activities were adequate for the period … The Town of Canaan is located in Columbia County and has a population of approximately 1,750. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll disbursements for the period July 1, 2012 through February 28, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… audited and approved before payment. Key Findings Although all claims were appropriate, audited and approved before … Perform a thorough, deliberate and independent audit in accordance with the Board policies. Ensure purchases are … policies and applicable contracts and/or bids. Report all claims audit findings to the Board. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Village of Westfield – Water and Sewer Operations (2014M-209)
… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the … of water and sewer rents and did not adopt an ordinance to encourage the timely collection of overdue accounts. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Northville Public Library – Cash Disbursements (2015M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … and cash withdrawals. Service providers were allowed to automatically deduct funds directly from the Library’s … that prohibit service providers from having direct access to the Library’s bank accounts. Establish policies and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Town of Rosendale – Financial Operations (2015M-38)
… April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … Ensure that the accounting system is adequate, that all financial transactions are accurately recorded and that a general ledger is maintained. Ensure that all fund balance variances are investigated and reconciled. …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Town of Le Roy – Purchasing (2014M-106)
… to payment and that those goods and services were procured in accordance with the adopted purchasing policy for the … 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Dutchess County – Court and Trust Funds (2014M-293)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293State Agencies Bulletin No. 319
… dated 5/15/02. Advance Payment of Earned Income Credit In 2002, employees whose earned income is less than $30,201 … The new 2002 tables for calculating the credits are in Circular E, Employer's Tax Guide. Contact the IRS at the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002Disaster Recovery Planning
… College of Nanoscale Science and Engineering (CNSE) data center. The audit covers the period January 2017 through June … in the State. ITS also operates a statewide data center at the CNSE. To ensure continued operation of critical … all aspects of its operations, including the CNSE data center and the centralized IT services it provides to the 46 …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planning