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Town of Worth – Financial Operations (2014M-323)
… May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Fulton – Justice Court Operations (2017M-6)
… the internal controls over the Court’s financial activity for the period January 1, 2015 through October 6, 2016. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… Purpose of Audit The purpose of our audit was to review the Department’s cash receipts for the period … (Department) contract. The Department did not remit money to the Supervisor in a timely manner. The Department Director … Key Recommendations Adopt written policies related to Department cash receipts, including procedures over …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Dolgeville Central School District – Fuel Monitoring (2023M-175)
… Key Findings District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… two schools with approximately 700 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetTown of Fort Edward – Payroll and Leave Accruals (2022M-119)
… Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and leave … timekeeping records. Review leave accrual balances for accuracy and communicate leave balances to employees. …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Irvington Union Free School District – Fixed Assets (2022M-89)
… officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly … monitor and account for 63 percent of the 105 fixed assets reviewed that cost $595,118. This can be attributed to … inventory in 2018. Specifically, we found: Of the 80 assets tested, District officials were unable to verify that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Truxton Fire District – Board Oversight (2022M-123)
… internal controls and reporting requirements were in place. Key Recommendations Complete mandatory fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Town of Franklin – Financial Condition (2018M-8)
… a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted appropriations … town-outside-village (TOV) Highway fund balance decreased by 59 percent to $87,500, or 13 percent of expenditures. The …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8DiNapoli: MTA Budget Gaps Return
… not coming back as fast as the MTA hoped. With farebox and tax revenues down, a pause on congestion pricing and other … — such as an economic slowdown that damages ridership and tax revenues — budget gaps could reach as much as $3 billion …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnRepaying Your NYSLRS Loan after Retirement
… Chapter 426 of the laws of 2018 allows Employees’ Retirement System (ERS) retirees who retired with an … payment — you cannot make partial payments. How Much Will My Pension Increase If I Repay the Loan? When you retired, you received a letter from NYSLRS that provided your total outstanding loan …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementState Agencies Bulletin No. 2000
… Automated Interface Files Inbound files must be submitted by the established deadlines to ensure timely processing. … are entered early for a future pay period may be deleted by Payroll Deductions. Time Entry, Additional Pay and Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1964
… Under the current business process, state agencies submit Form AC 3340 to OSC’s Bureau of State Payroll Services … reversal, or exchange request through PayServ; Form AC 3340 will no longer be accepted. Once approved, OSC’s … the AC 3197 , Direct Deposit Delete/Reversal process or form. Direct Deposit Reversals/Deletes requests must submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newState Agencies Bulletin No. 1895
… Miscellaneous Time Entry File Submission Online Deduction, Tax and Direct Deposit Transaction Entry Electronic … that paychecks are issued timely. To assist agencies in identifying the earlier deadlines, the dates that are in … was not entered, the agency must contact their payroll auditor, using the Agency Auditor Listing available on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… Background The District is a district corporation of the State, distinct and separate from the Town of Plattekill, … duplicate receipts, did not record the dates on which moneys were received, did not perform bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… of our audit was to review the internal controls over the District’s timekeeping procedures for the period July 1, 2011 … to April 30, 2013. Background The South Colonie Central School District is located in the Towns of Colonie and … uniform timekeeping procedures that include individual employee timekeeping forms. The forms should provide detail …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingAssessment and Collection of Selected Penalties
… and if it is determined that payment should have been made by the carrier, the law requires WCB to impose a $50 penalty …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… (Department) monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… affairs. The Town’s 2012 budgeted appropriations for all funds totaled approximately $4.3 million. Key Findings An … and the Deputy Town Clerk (Deputy) performed virtually all of the Supervisor’s financial duties without his proper … of moneys from the sewer fund. Ensure that all moneys collected are properly recorded and that deposit …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Keeseville – Financial Condition (2013M-192)
Village of Keeseville Financial Condition 2013M192
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192