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Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… purpose of our audit was to review the Board’s oversight and the Town’s cash receipts and disbursements processes for the period January 1, 2012 … The Town of Cayuta is located in Schuyler County and has a population of approximately 600 residents. The Town … The purpose of our audit was to review the Boards oversight and the Towns cash receipts and disbursements processes for …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6State Agencies Bulletin No. 1718
… using mass transit, commuter highway vehicles, and car pools. Qualified parking is defined as parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work. It …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Operations (Suffolk County) Town officials need to improve the fuel inventory recordkeeping to help ensure fuel is safeguarded. The board did not enter …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… and district officials have not developed and adopted a comprehensive written information technology (IT) … it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible parties and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School and Municipal Audits
… reviewed, totaling $783,400, the supervisor paid $124,000 in claims (16 percent) that were either not presented to the … recently implemented by the superintendent and board. In addition, the district has no available unrestricted fund … customer meters to ensure customers are accurately billed. In addition, the clerk-treasurer used an inconsistent …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsFranklin County – Fiscal Stress (2013M-252)
… 1, 2009, to June 30, 2013. Background Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is governed …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Utica City School District – Financial Condition (2013M-341)
… March 31, 2013. Background The Utica City School District is a small city school district whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… with custodial titles, eight of 83 employees with bus driver titles and five of 55 employees with food service …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingTown of Rensselaerville – Financial Operations (2012M-168)
… 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The Town Board (Board) is the … million. Key Findings The Town’s accounting records are in poor condition and do not provide an accurate portrait of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Franklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the … totaled approximately $51.5 million for the general fund, $4.3 million for the special aid fund, and $1.4 million for the cafeteria fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andCayuga County Community College – Information Technology (2013M-291)
… that was not for a legitimate business purpose and was not in compliance with the College’s acceptable use policy. Key …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291City of Ogdensburg - Payroll Processing – (2014M-207)
… 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Opinion 93-25
… under the mistaken belief the right-of-way was a village street may not continue to provide such lighting unless the … right-of-way if the right-of-way has become a village street by prescription or public use. The village's provision … 806; Catskill v DeCicco , 2 Misc 2d 942, 147 NYS2d 756; 21 Opns St Comp, 1965, p 450). The provision of lighting may …
https://www.osc.ny.gov/legal-opinions/opinion-93-25State Agencies Bulletin No. 1359
… employees must have worked at least twenty (20) hours per week to be eligible. An employee who otherwise meets the … employees must have worked at least twenty (20) hours per week to be eligible. An employee who otherwise meets the … – part-time employees who work at least 20 hours per week Miscellaneous Payment Information The 2014 CSEA ISU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothingState Police Bulletin No. SP-98
… Purpose To provide the agency with procedures for processing the payment. Affected Employees Employees … 1A 2004-30, an annual Holiday Compensation (Bonus) payment for those employees who are members of the NYS Police … or Paid Leave status on November 1, 2006 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-98-2006-state-police-holiday-bonus-paymentBecoming a Participating Employer – What Every Employer Should Know
… System (PFRS). NYSLRS staff will help you get started with what you need to know to work with NYSLRS, including … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerState Agencies Bulletin No. 266
… Fleet Bank Affected Employees All employees who receive a New York State payroll check currently issued from Key Bank … Institutional agencies OSC Actions OSC will begin issuing New York State employee payroll checks from the General … Key Bank will only be required to cash non-customer New York State paychecks issued prior to July 18, 2001. Bank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… The Superintendent of DPW does not review wastewater lab reports and neither he nor the Clerk-Treasurer adequately … Monitor invoices and periodically request wastewater lab reports from the Town. Prioritize and repair broken sewer …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… were kept for specific vehicles, there were no perpetual inventory records or physical inventories completed. Three … Treasurer processes them for payment. Maintain perpetual inventory records that identify the beginning inventory, and the quantities of fuel purchased and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1