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Chautauqua Utility District – Banking (2017M-121)
… District, which is located within the Town of Chautauqua in Chautauqua County, provides water, sewer and lighting … established by an act of the New York State Legislature in 1934. Budgeted appropriations for 2016 totaled … an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Jamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Otselic Valley Central School District – Capital Project (2015M-263)
… purpose of our audit was to assess the Board’s involvement in the District’s $17 million capital project for the period … and approve change orders. Key Recommendations Ensure that all capital project purchases are competitively bid as … throughout the life of the projects. Review and approve all project change orders in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Copiague Fire District – Credit Card Purchases (2019M-98)
… for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98X.4.C Contacts – X. Guide to Vendor/Customer Management
… email, which includes instructions for enrolling in electronic payment. Process and Transaction Preparation: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsCambria Housing Authority – Financial Management (2015M-316)
… which was established pursuant to New York State Public Housing Law, is governed by an appointed five-member …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Menands Union Free School District – Information Technology (2021M-78)
… pdf ] Audit Objective Determine if the Menands Union Free School District (District) Board of Education (Board) and … corrective action. … Determine if the Menands Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Copiague Union Free School District – Check Signing (2015M-181)
… through April 30, 2015. Background The Copiague Union Free School District is located in the Town of Babylon, Suffolk … drives and supervise their use. … Copiague Union Free School District Check Signing 2015M181 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Marathon – Claims Audit Process (2022M-124)
… report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Board (Board) properly audited claims … have been paid for inappropriate purposes. In our sample of 100 claims totaling $203,349: 68 claims totaling $116,411 … 15 claims totaling $40,352 were approved without evidence of compliance with competitive bidding requirements or the …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Town of Smyrna – Claims Audit Process (2022M-161)
… had used the New York State Office of General Services (OGS) contract pricing option. The Board did not authorize the …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Hammondsport Central School District – Investment Program (2024M-63)
… managed a comprehensive investment program. Key Findings The Board of Education (Board) and District officials did not develop … the District’s investment program. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Village of Elmira Heights – Claims Auditing (2024M-44)
… payment is made, the Board did not perform a thorough and deliberate audit of individual claims. The lack of a … increases the risk that improper payments could be made and not detected. Although the 213 claims reviewed totaling … policy. Key Recommendations Perform a thorough and deliberate audit of all claims. Ensure quotes are …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Member Outreach and Presentations
NYSLRS Services and Requests
https://www.osc.ny.gov/retirement/employers/member-outreach-and-presentationsOvertime Limits for Tier 5
… Overview For members of Tier 5, New York State Retirement and Social Security Law limits the … differ for the Employees’ Retirement System (ERS) and the Police and Fire Retirement System (PFRS). ERS Members Your …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Opinion 2003-5
… FIREFIGHTERS -- Death Benefits (line-of-duty presumption) PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (line-of-duty …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… complete report - pdf] Audit Objective Determine whether the central and student treasurers properly accounted for extra-classroom … to initiate, corrective action. … Determine whether the central and student treasurers properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsState Agencies Bulletin No. 1444
… Subject Implementation of bulletin 1444 has been postponed. New information will be … posted as soon as it becomes available. … Implementation of bulletin 1444 has been postponed New information will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1444-implementation-bulletin-1444-has-been-postponed-new-information-will-beState Agencies Bulletin No. 618
… The primary purpose of the work schedule recorded in the payroll system is to ensure accurate calculation of wages for … works less than seven (7) days a week. Similarly, the payroll system will not accommodate accurate reporting for … work schedule will not calculate the earnings correctly. Error Messages and Correcting Existing Work Schedules The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeState Agencies Bulletin No. 2128
… qualified employees to set aside up to $300 per month in pre-tax dollars related to qualified parking expenses. This is in addition to the $300 maximum monthly amount currently … vehicle transportation and transit passes. Beginning in the June 2023 benefit month, the NYS-Ride commuter benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingOversight of Hazardous Materials and Waste (Follow-Up)
… proper monitoring and accounting for hazardous materials, compliance with legal requirements, and enforcement of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-follow