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Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over … 1, 2014 through March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Western New York Maritime Charter School – Financial Operations (2015M-124)
… three written quotes, as required by Board policy, for all purchases subject to the Board’s purchasing policy requirements and did not approve contracts with all vendors. Key Recommendations Develop written policies and … verification of the residence of students. Approve all contracts and ensure that three written quotes are …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… complete report – pdf] Audit Objective Determine whether the Village of East Syracuse (Village) Board of Trustees (Board) … monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersPittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… to support all financial activity or prepare monthly bank reconciliations. Key Recommendations Revise the bylaws … the Department’s financial activities and prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andPayroll Improvement Project Bulletin No. PIP-015
… process in PayServ 9.2 and to provide the updated Form AC 2772 (Direct Deposit Form for NYS Employees, rev 01/21) that must be used after … entered after that date, regardless of the date the form was received by the agency. Background PayServ is being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772Town of Stamford - Annual and Claims Auditing (2018M-227)
… Objective Determine whether the Board ensured that audits of records and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town Clerk. Perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Employee Qualifications, Hiring, and Promotions
… approval of a request to remain on the original agency payroll while accepting a position in another agency. …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsOpinion 2006-1
… to certify as prerequisite to payment) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payment of prior to completion … payroll or other claim for compensation of town officers and employees is a prerequisite to the payment of … may not be superseded by local law. This is in reply to your letter asking whether a town may pay an employee on the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1CUNY Bulletin No. CU-709
… filed on 09/10/2019 between the Comptroller of the City of New York and the International Alliance of Theatrical Stage … 403(b) 406 Strike/Discip Fine 416 Deferred Comp 425 Repay State Loans/Debt 432 SED Tax Deferred Annuity 433 Total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-709-cuny-2020-retroactive-2-pay-rate-increases-internationalState Agencies Bulletin No. 1595
… agencies with information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2016 … ny.gov. For more information regarding the escheatment schedule, see the Operational Advisory 9 – Current Year Escheatment . … To provide agencies with information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1595-outreach-escheatment-2016-uncashed-payroll-checksState Agencies Bulletin No. 1545
… Purpose To provide agencies with information regarding the escheatment of uncashed payroll checks for calendar year … deduction mailbox. For more information regarding the escheatment schedule, see Operational Advisory 9 – Current Year Escheatment . … To provide agencies with information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1545-escheatment-2015-uncashed-payroll-checksAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… the minutes, there is no process in place to verify that all claims approved by the Administrative Board are properly … the Administrative Board is presented with and approves all the claims that are actually paid. Neither the Board nor … the Treasurer to perform monthly bank reconciliations for all accounts and provide them, along with bank statements, to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialCompliance With Payment Card Industry Standards
… The Authority accepts credit cards as a method of payment for bus fares and parking. All organizations that accept … to improve the Authority’s information security program for cardholder data and to help ensure it meets PCI … that clearly defines information security responsibilities for all personnel. Also, it has not inventoried all devices …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168XV.4 Overview – XV. End of Year
… to process vouchers or expense reports in the Statewide Financial System (SFS) during the FYE blackout period. Please … vouchers and vouchers charging Federal funds, must be on or before the published deadline. Vouchers that charge … of this Guide. Expense reports approved by OSC will pay in the next pay cycle. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… March 31, 2012. Background The Town of Dresden is located in Washington County and has a population of approximately … calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by … end. Calculate the Town’s annual property tax cap limit in a timely manner and ensure the Town submits the property …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Greenwich – Justice Court Operations (2014M-023)
… internal controls over the Court’s financial activity for the period June 1, 2012 through August 31, 2013. … with her manual cash records. The Court issues receipts for fines, fees and bail produced from its computerized …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Library’s financial operations for the period July 1, …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060State Agencies Bulletin No. 1858
… to provide agencies information regarding the outreach and escheatment of uncashed payroll checks for calendar year … to the Uncashed NYS Payroll Checks mailbox. … Outreach Escheatment of 2019 Uncashed Payroll Checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checks