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City of Mount Vernon – Payroll (2014M-347)
… of which approximately $80 million was attributed to payroll and related benefits. Key Findings The Council has not adopted policies related to payroll. The payroll administrator and payroll clerk, with no independent … City of Mount Vernon Payroll 2014M347 …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Sewanhaka Central High School District – Student Fees (2016M-296)
… sufficient supporting documentation, such as receipts, registration forms and class rosters, are available and used …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Appendix B — Travel References – Travel and Conference Expense Management
… Online References United States General Services … Online References …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesWest Islip Union Free School District – Payroll (2016M-78)
… develop payroll certification procedures. Ensure that the ASB certifies the payrolls before checks are printed and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Corning City School District – Procurement (2016M-222)
… County; and the City of Corning and the Towns of Bradford, Campbell, Caton, Corning, Erwin, Hornby and Lindley in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… The Orchard Park Central School District is located in Erie County and is governed by the Board of Education, … contract pricing for the 16 school buses they purchased in 2012-13 and 2013-14. As a result, they overpaid by $12,080 … not properly plan for the use of reserve funds. Balances in two of the reserves (the unemployment insurance and tax …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesRockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Authority’s claims auditing and cash receipts processes for the period October 1, 2015 through October 31, 2016. … which was established to provide low-rent housing for qualified individuals, is governed by a six-member Board of Commissioners. Operating expenditures for the 2015-16 fiscal year totaled $755,829. Key Findings …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsTown of Stockport – Disbursements (2013M-216)
… 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Mentz – Board Oversight (2016M-403)
… a population of approximately 2,300. The Town is governed by an elected five-member Town Board. Budgeted appropriations … 2016 tax levy exceeded the property tax cap for that year by $4,260. The Board did not perform annual audits of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Town of Greenport – Town Clerk Operations (2017M-3)
… our audit was to review the Clerk’s financial operations for the period January 1, 2015 through September 23, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $4.87 million. Key Findings … The Clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3State Agencies Bulletin No. 1971
… to enter a Direct Deposit and provide the details of the new Direct Deposit Audit Locked Query resulting from the … Record (Empl Rcd) is no longer attached to an employee’s Direct Deposit record. An employee has only one Direct … stub, direct deposit advice, or by signing into their New York State Payroll Online (NYSPO) account. Agencies should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 2039
… Codes: OTA, OTW, RCL, ROC, and SOC from 04/04/2019 through 06/09/2021 or overtime previously paid using Earnings Code C75 from 03/08/2020 through 06/09/2021 were adjusted using Earnings Codes ARO or ARC as … Earnings Description and the amount paid unless the number of earnings codes exceeds 13. Agencies should utilize …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2039-systematically-calculated-overtime-and-pre-shift-briefing-adjustmentsState Comptroller DiNapoli Releases School Audits
… operating surpluses, district officials increased the real property tax levy by an average of approximately $397,000 each year. …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Police Bulletin No. SP-160
… that are paid as an amount such as ADJ , OTO , RGO and SCO will not be automatically adjusted. The agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-160-april-2014-and-april-2015-retroactive-salary-and-other-increases-stateSUNY Bulletin No. SU-140
… has requested a new deduction code for Liberty Mutual Insurance Company for a personal line of insurance products (auto, home, renters) for their members. OSC Actions OSC will process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-140-new-deduction-code-536-liberty-mutual-insuranceAnnual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fee … The objective of our examination was to determine whether claims were …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditLackawanna City School District - Tuition (2019M-59)
… did not review tuition charges for accuracy. As a result, the District was incorrectly billed for nine students, … totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate … resolve identified billing errors. Request updated proof of residency periodically to verify the District is properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Albany Public Library – Leave Accruals (2015M-293)
… Develop and implement a uniform set of procedures for requesting and monitoring leave time requests …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293City of Johnstown – Internal Controls Over Payroll (2015M-75)
… were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. … six-member Common Council. General fund expenditures for 2014 totaled approximately $13.8 million. Key Findings … Council did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75