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State Agencies Bulletin No. 322
… Purpose To provide agencies with schedule for payroll submission and the availability of dates for … payroll auditor or, if the additional action requires salary determination, Carol Trombley in the Salary Determination Unit. Exception : The following agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-filesTown of Saugerties – Information Technology (2015M-117)
… whether the Town’s IT assets were adequately safeguarded for the period January 1, 2014 through February 28, 2015. … notification policy or a comprehensive inventory policy for all hardware and software. Key Recommendations Limit the … and establish a comprehensive inventory policy for all hardware and software. … The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117SUNY Bulletin No. SU-265
… Purpose To provide instructions for processing Discretionary Lump Sum Payments. Affected … Pay Period 18L, paychecks dated 12/26/2018. Payments for the Fall semester only may be made beginning in … Pay Period 18L, paychecks dated 12/26/2018. Payments for the Spring semester only may be made beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-265-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2018SUNY Bulletin No. SU-153
… Purpose To provide instructions for processing Discretionary Lump Sum … the Fall and Spring semesters are due a lump sum payment of $368.48. Employees employed for the Fall or Spring semester only are due a lump sum payment of $184.24. Eligible employees on Military Stipend Leave are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-153-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2008SUNY Bulletin No. SU-254
… Purpose To provide instructions for processing Discretionary Lump Sum … 21P , ANN , BIW , CAL , CYF and CYP Background Pursuant to the MOU Side Letter dated 08/05/1998 between UUP, GOER and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-254-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2017TheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… (Manual). The audit covers the three fiscal years ended June 30, 2011. Background TheraCare provides special … with Manual guidelines. For the three fiscal years ended June 30, 2011, TheraCare claimed approximately $50.1 million …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualTown of Allen - Town Clerk Fees (2016M-28)
… was to evaluate the Clerk's financial management practices for the period January 1, 2013 through November 19, 2015. … by a five-member Town Board. Budgeted appropriations for 2016 total approximately $481,000. Key Findings The Clerk … was to evaluate the Clerks financial management practices for the period January 1 2013 through November 19 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Town of Throop – Procurement (2022M-173)
… competition for purchases subject to competitive bidding and for professional services. Key Findings The Board did … manner. Town officials agreed with our recommendations and indicated they were initiating corrective action. … … competition for purchases subject to competitive bidding and for professional services …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Chautauqua County – Financial Condition (2023M-111)
… to maintain the North Chautauqua County Water District’s (District’s) fiscal stability. Key Findings The District … services. County officials: Overestimated revenues by a total of $1.6 million, an average of $410,000 or 29 percent … of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111City of Dunkirk – Budget Review (B24-1-10)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Examination of Official Station Designation
… was to determine if the Department properly designated the official station of a Department employee in calendar years … regulations, travel between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee is designated by the head …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… controls over the Department’s financial operations for the period April 1, 2009 through December 31, 2013. … of three to four years, he used Department credit cards for his personal use and took cash from Department … The Treasurer did not present any claims to the Board for its review and approval. The Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… Purpose of Audit The objectives of our audit were to review the Town’s internal controls over … 1, 2014 through January 31, 2015. Background The Town of Malone is located in Franklin County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mChildren’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, … education providers, such as the Center, are reimbursed for their services using tuition rates established by SED … should not have been reimbursed, as follows: $741,942 in salary and related personal service expenses for costs …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualFranklin-Treadwell Fire District – Disbursements (2021M-16)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Although … controls. The Treasurer processed 55 electronic transfers and 10 cash withdrawals totaling $856,347 without Board … officials, disbursements were authorized, supported and for appropriate District purposes. However, the failure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2013 through July 31, 2014. Background The Town of Pierrepont, which is governed by a five-member Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Tyrone – Financial Management (2014M-343)
… The Town of Tyrone is located in Schuyler County and has a population of approximately 1,600. The Town is … balance that must be maintained for sufficient cash flow and other purposes. Develop structurally balanced budgets and a formal, comprehensive multiyear plan for restoring fund …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Travel Plaza Revenues and Capital Improvements (Follow-Up)
… in our initial audit report, Travel Plaza Revenues and Capital Improvements (Report 2008-S-103). Background In … Thruway Authority (NYSTA) adequately ensured that fuel and food concessionaires at Thruway travel plazas are (1) … paying the full amount of rent due under their contracts, and (3) making the capital improvements required by their …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followChautauqua County – Court and Trust Funds (2020-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through February 11, 2020. … County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs (2022-S-37)
To determine whether Homes and Community Renewal (HCR) established and maintained adequate internal controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to ensure they meet grant requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s37.pdf