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City of Elmira – Financial Condition (2017M-90)
… - pdf ] Purpose of Audit The purpose of our audit was to examine the City’s financial condition for the period … on time with OSC. The City incurred operating deficits from 2013 through 2015 totaling $4.5 million, and unassigned … that totaled $1.8 million at the end of 2013 declined to a deficiency of more than $1.6 million at the end of 2015. …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… and review the internal controls over the parking ticket collection process for the period January 1, 2015 … 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The Police Department's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Town of Butler – Financial Management (2024M-119)
… maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the … encumbrance for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119CUNY Bulletin No. CU-113
… regarding the payback of salary previously withheld from non-represented employees will be provided in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyChurchville-Chili Central School District – Financial Management (2015M-354)
… fund balance that complied with the 4 percent statutory restriction from fiscal years 2012-13 through 2014-15. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Town of Guilford – Budgeting (2023M-144)
… budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the general fund. … maximum allowable limit, per the Town’s policy, ranging from $464,000 to $709,000 in the general fund and $168,000 to $225,000 in …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Canajoharie Central School District – Fuel Purchasing (2021M-170)
… fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if fuel was purchased through the Office … fuel card vendor began to assess a high-credit risk fee in March 2019. While the District paid high-credit risk fees … paid. Key Recommendations Solicit bids as required and in accordance with the purchasing policy. Thoroughly audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… annually appropriating fund balance that was not needed to finance operations contributed to the District maintaining a surplus fund balance that … in higher tax levies than necessary. Actual expenditures from 2016-17 through 2018-19 were less than budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementMount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… liability insurance for 18 years, heating, ventilation and air conditioning (HVAC) system maintenance for 12 years and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Town of Ephratah – Accounting Records and Reports (2022M-138)
… (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings In 2017, OSC issued an audit report 1 … incomplete, inaccurate and could not be relied on to make financial decisions . The Supervisor has continued to not … Supervisor maintained complete accurate and timely financial records and reports …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138State Agencies Bulletin No. 1881
… Purpose The purpose of this bulletin is to notify agencies of the $17,301 pensionable overtime … in the final average salary of a Tier 6 member was changed from fiscal year to calendar year as a result of Chapter 368 of the Laws of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsState Agencies Bulletin No. 1914
… of this bulletin is to notify agencies of an automatic dues increase and a one-time retroactive adjustment. Affected … Units 01 and 21 at any time since 04/01/2020, with union dues withheld (Code 291 for BU01 and Code 491 for BU21) are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 2316.1
… Payroll Bulletin No. 2316 Purpose: The purpose of this bulletin is to provide information and processing … overtime rate for overtime eligible and ineligible employees and a temporary pre-shift briefing rate for eligible employees working in support of DOCCS. Affected Employees: Overtime eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23161-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesState Agencies Bulletin No. 2316
… regarding the implementation of a temporary overtime rate for overtime eligible and ineligible employees and a temporary pre-shift briefing rate for eligible employees working in support of DOCCS. Affected … regarding the implementation of a temporary overtime rate for overtime eligible and ineligible employees and a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2316-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesVendor Responsibility
… Resources related to vendor responsiiblity …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibilityState Agencies Bulletin No. 1971
… version 9.2. Affected Employees Employees with a change to the Request Direct Deposit Panel in PayServ 9.2 are … the DD Returns and Reversals mailbox. The Direct Deposit Form for NYS Employees, form AC 2772 , should be provided to … Email: Most NYS employees have an agency assigned email address. OSC recommends agencies ensure the work email …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… whether the Board ensured that disbursements were made for authorized District expenditures. Background The … The Board did not ensure that disbursements were made for authorized District purposes. The Board did not … by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialOne-Year FAS – Career Plan
… the wages in the previous 12-month period by more than 20 percent. Any amount over 20 percent will be excluded from the calculation. *For Tier 5 …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of … Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of … Lump sum payments for deferred compensation; and Any payments made for time not worked. The earnings used in …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fas