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Town of Hancock – Justice Court Operations (2021M-6)
… Court (Court) fines and fees were properly accounted for. Key Finding Fines and fees we tested were properly … 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 always properly audit claims before approving them for payment. Due to insufficient documentation, we were …
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)
… a model or serial number. A wheel balancer and a portable video magnifier, purchased for a total of $4,769, could not …
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)
… Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials … purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies … approximately $133,000 and identified one or more pieces of required information was incorrect or missing from BOCES’ …
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)
… Determine whether Canajoharie Volunteer Fire Department Department officials ensured that financial …
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)
… the expenses were appropriate and increased the risk for inaccurate or improper transactions. Key …
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
… Rates and Tax Brackets Supplemental Wage Withholding Flat Rate Additional Withholding Amount for Nonresident Aliens … to $7,850 for 2018. Supplemental Wage Withholding Flat Rate The Supplemental Wage Withholding flat rate has decreased in 2018 to 22%. While OSC has implemented …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1632-summary-tax-related-changes-2018SUNY Bulletin No. SU-209
… Purpose To inform agencies of new earnings codes and procedures for processing the 2014-2016 … will be provided in a subsequent payroll bulletin. New Earnings Codes OSC has created new earnings codes to process the 2014-2016 UUP Deficit Reduction … To inform agencies of new earnings codes and procedures for processing the 20142016 UUP …
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
… Purpose To inform agencies of new earnings codes and procedures for processing the 2013-2015 … will be provided in a subsequent payroll bulletin. New Earnings Codes OSC has created new earnings codes to process the 2013-2015 UUP Deficit Reduction … To inform agencies of new earnings codes and procedures for processing the 20132015 UUP …
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)
… action. Appendix B includes our comment on an issue raised in the District’s response. …
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)
… to ensure Village funds are properly accounted for and safeguarded. Key Findings The Board did not adequately segregate financial duties and did not provide sufficient oversight or compensating … such as designating someone to review bank reconciliations and other supporting documentation. The Treasurer, Clerk and …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Middlesex Fire District – Procurement (2025M-135)
… (District) officials ensure the procurement of goods and services in an economical manner? Audit Period January 1, … and its officials should seek competition for goods and services to ensure the best value for taxpayers, prevent … funds. The District purchased $251,848 in goods and services during the period of January 1, 2024 through July …
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)
… were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not … with nine providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent … to verify that disbursements are adequately supported and for School purposes. Execute detailed written agreements with …
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)
… Key Finding District officials did not seek competition for professional services from three of the 10 professional … of professional service providers to determine the need for new requests for proposals (RFPs). District officials generally agreed …
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)
… produced to water billed. Key Findings Village officials do not periodically read all customer meters to ensure … used an inconsistent methodology for estimating water bills. Estimated and customer-submitted water usages used by …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210CUNY Bulletin No. CU-289
… worked during the dates specified in the MOA. Health Specialty Differential The Memorandum of Agreement calls for the following Health Specialty increases: All full-time Staff Nurses and/or Nurse … Staff Nurse and Nurse Practitioner – Annual Submit a Job Request with the action of Pay Rt Chg effective 1/1/04, …
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
… dated 12/18/13 (Administration). Agency submitted Uniform Cleaning and Maintenance Allowance Payments and Clothing … and a GOER memorandum dated 11/14/13 provide for a Uniform Cleaning and Maintenance Allowance Payment to eligible … Unit 31). Eligibility Criteria Bargaining Unit 21 Uniform Cleaning and Maintenance Allowance (UA8) Seasonal/temporary …
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
… The Work Related Clothing Allowance of $65.00 per year is to be paid either through the payroll system using the … are provided. If no receipts are provided, the payment is taxable and must be paid through the payroll system. To be … Allowance The Work Related Clothing Allowance of $58.00 is paid to eligible employees in Bargaining Unit 04 based on …
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
… Employees Eligible employees in CSEA Bargaining Units 03 and 04 Background The Governor’s Office of Employee … Work Related Clothing Allowance for CSEA Bargaining Units 03 and 04 and the Uniform Maintenance Allowance for … and 12/2/10 (Institution) Eligibility for BU 03 CSEA Operational Services Unit (BU03) $52.00 Work Related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1027-2010-csea-work-related-clothing-allowance-bargaining-units-03-and-04