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Columbia County – Payroll (2014M-121)

… Purpose of Audit The purpose of our audit was to determine if controls over employee time and attendance … The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The County does …

https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121

Village of Clinton – Financial Management (2014M-316)

… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain … taxes and water and sewer rents. Pay only the claims that have been audited and approved for payment by the Board, …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316

Norwood-Norfolk Central School District – Claims Auditing (2016M-288)

… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … BOCES through a cooperative service agreement to audit District claims, and a BOCES employee audited all …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288

Fort Hunter Fire District – Capital Reserve Funds (2022M-202)

… funding goals. Clearly identify the source of funding for the capital reserves as a part of the budgeting process. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202

Williamsville Central School District – Financial Management (2022M-193)

… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193

Village of Hewlett Neck – Financial Management (2022M-35)

… plans for the fiscal year. Reduce surplus fund balance to a reasonable amount by using it to fund needed reserves and reducing the tax levy. Village …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

Greenwich Central School District – Extra-Classroom Activities (2021M-20)

… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20

Alexandria Central School District – Financial Condition Management (2020M-109)

… by $844,261, or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. … 12.8 percent of the next year’s budget. District officials have not developed a long-term financial plan or a … agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… records were not annually audited as required. Required State and Federal filings were not completed, and annual …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… Determine whether the Board of Commissioners Board and Executive Director Director provided adequate oversight of …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Locust Valley Central School District – Information Technology Equipment Management (2024M-134)

… As a result, officials cannot assure taxpayers that all IT equipment is safeguarded, adequately accounted for and … 49 IT assets totaling $56,909, including 37 assets with a total purchase price of $39,667 and 12 assets with a total estimated purchase price of $17,242 were not …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipment

Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)

… managed and remain active without a purpose can be lost, stolen or misused, potentially resulting in … an additional 48 shared accounts since the badges were lost. Key Recommendations Deactivate badge accounts as soon …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building

Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)

… Determine whether Recreation Department (Department) cash receipts were properly recorded, reconciled and remitted … recreation attendant (attendant) did not remit Department cash collections of approximately $170,000 for deposit. OSC’s … not ensure there were adequate controls over Department cash receipts. The attendant performed the majority of …

https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104

SUNY Bulletin No. SU-164

… balance on their student account. This new deduction code is limited to the Nonresident Alien Scholarship payrolls …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-payments

Opinion 96-22

… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … contingency and tax stabilization reserve fund if the town no longer needs to proceed with the landfill closure. It is … is a limit on the amount which may be paid into the fund. No amount may be appropriated for payment into the fund if it …

https://www.osc.ny.gov/legal-opinions/opinion-96-22

State Agencies Bulletin No. 1921

… the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a Request …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefing

State Agencies Bulletin No. 1999.3

The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at DOCCS

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19993-pilot-program-establishing-temporary-overtime-rate-employees-certain

State Agencies Bulletin No. 1986.3

… 3016000 Licensed Prac Nrs 005594 5500200 Mental Hlth TH Aide 005742 5571300 Mental Hyg Ther Assnt 1 005731 5570400 … Residentl Pg Assnt 2 005752 5573120 Secure Care Trtmnt Aide 1 005711 5557100 Secure Care Trtmnt Aide 2 005712 5557200 Senr Licensed Prct N1 005595 5500201 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19863-pilot-program-establishing-temporary-overtime-rate-employees-certain