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Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… to review the recording of certain financial activities and the Town’s fleet management program for the period … body responsible for overseeing the Town’s operations and finances. The Town’s 2013 operating fund budgets total … The Town Comptroller has not properly accounted for and reported reserve funds and other restricted moneys. The …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Accounts Payable Advisory No. 32
… Subject: Template for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with the Guide …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsCaledonia-Mumford Central School District – Financial Management (2024M-101)
… taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal years included in our audit period: The Board-adopted budgets made it … not necessary or reasonably funded and the debt reserve in the debt service fund had $337,777 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… totaling $94,562 and inappropriate and unauthorized payroll payments totaling $341,992 (see Village of Addison – Payroll (2024M-12) ). She also did not maintain complete and … records, provide financial reports to the Board, file payroll reports or remit biweekly withholdings in a timely …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Unified Court System Bulletin No. UCS-205
… the Unified Court System of the modified eligibility for Deduction Code 380 , AFLAC Voluntary Supplemental … System Unrepresented Employees in Bargaining Units CT, 86 and 88 Background The Unified Court System has requested that … Code 380. Note: The vendor will submit all transactions for enrollments, cancellations and /or changes via electronic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-205-change-eligibility-aflac-voluntary-supplemental-insuranceAccounts Payable Advisory No. 61
… Subject : Expedite Requests Guidance : The Office of The State Comptroller (OSC) has new guidance regarding … may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard … demonstrate to BSE that expediting the review and approval of vouchers will provide a significant, material benefit to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsTown of Clarkson - Justice Court Operations (2018M-57)
… complete report - pdf] Audit Objective Determine whether the Justices provided adequate oversight to ensure receipts … Key Findings Justices did not provide adequate oversight of Court operations. Collections were not always properly and … Issue complete receipts and properly record all funds collected. Enforce pending tickets and submit eligible …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… not maintained. Vehicle mileage records are not compared to fuel consumption. Storage tanks are not adequately secured or inspected. Fuel purchases are not compared to fuel usage records. Key Recommendations The Supervisor of … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Town of Chester – Time and Attendance Records (2017M-287)
… whether Town officials implemented adequate policies and procedures over employee time and attendance and leave records for the period January 1, 2016 through …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287West Buffalo Charter School - Payroll (2018M-72)
… did not update employee salaries included in offer of employment letters when salary changes were made. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Key Findings The Board has not provided adequate oversight of financial activity. Treasurers did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesLeaves of Absence – Career Plan
… pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of … Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceLeaves of Absence – Police and Fire Plan
… pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of … Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – New Career Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1515/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceCUNY Bulletin No. CU-512
… Purpose To notify agencies of new deduction code 558, Voluntary Life Insurance, established … will automatically process deduction transactions using new deduction code 558. The vendor will submit all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-512-new-deduction-code-558-teamsters-local-237-voluntary-lifeTier Status – En-Con Police Officers Plan
… System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Educational Services is an association of eight component school districts. BOCES is governed by an 11-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingTown of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning for the period January 1, 2015 through January 12, 2017. Background The Town of Italy is located in Yates County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53