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Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… blood alcohol concentration exceeds a preset level. For the period from January 1, 2015 to December 31, 2016, the courts ordered the installation of 1,084 IIDs for offenders under Probation’s supervision. We found that … of the IIDs were installed in the cars of persons cited for alcohol-related motor vehicle violations and that …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… Objective To determine the extent of implementation of the ten recommendations included in our initial report, Selected Controls Over the Property Tax … value is a percentage calculation of the market value. Our initial audit, issued on July 11, 2017, found that DOF's …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followOpinion 88-53
… actual service' to mean fixed regular wages, as respondent has, is consistent with both the plain meaning of 'salary' … in anticipation of retirement for section 431 purposes, it has been held that it is the "substance of the transaction, … individuals whose membership predates its effective date has been held not to violate this constitutional protection …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Division of Housing and Community Renewal Bulletin No. DH-106.1
… DC37 LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in a BU67 position on 03/31/2020; and Has a Pay Basis … or BIW (only if the employee is on a Paid Military Stipend Leave) on 03/31/2020; and Has five (5) or more years, ten …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1061-april-2020-district-council-37-dc37-longevity-lumpDivision of Housing and Community Renewal Bulletin No. DH-106
… addition, if the employee has any subsequent time off the payroll, the increment code must be evaluated and if an … from 0001 to 2020. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation … to determine if the increment code must be updated. If the Payroll Status remained Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-106-april-2020-district-council-37-dc37-longevity-lump-sumUnified Court System Bulletin No. UCS-349
… inform agencies of OSC’s automatic processing of the April 2025 UCS Increments and Longevity Increments and provide … F8, G9, SA, SD, SG, SK, SN SR, SY 86, 87, 88, CT Salary Schedule 04/01/2024 04/01/2024 04/01/2024 04/01/2024 … least “Satisfactory” to be eligible for a longevity step payment in April 2025. Effective Dates: The April 2025 UCS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-349-april-2025-state-new-york-unified-court-system-ucs-incrementsState Agencies Bulletin No. 2205
… This Bulletin Supersedes Payroll Bulletin No. 70 . Purpose: The purpose of this … is to provide agencies with updated guidance when issuing payroll corrections. Affected Employees: Employees deemed eligible to receive a payroll correction by their agency are affected. Background: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsSelected Performance Measures
… performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses … (Transit [consisting of Transit Subways and Transit Bus]), and MTA Bus Company (MTA Bus). (The latter four are …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresState Agencies Bulletin No. 1206
… Purpose To provide information about an upgrade to Control-D. Affected Employees Control-D users … a.m. on November 19, 2012. OSC Actions OSC is performing an upgrade to Control-D version 3.7.01.100.The upgrade … ) … To provide information about an upgrade to ControlD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgradeXII.9.H Audit Recoveries – XII. Expenditures
… will continue to receive contract payments from the State in an amount sufficient to recover the alleged amount due and … the Business Unit should send notice to the contractor in the form of written correspondence that describes the … is sound and can be executed as seamlessly as possible. In addition to the consequences of offsetting contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesWilliam Floyd Union Free School District – Payroll (2016M-165)
… No one independent of the payroll process reviews hourly rates or annual salaries entered by the Payroll Manager for … on actual hours or days worked and Board-authorized hourly rates or annual salaries. … William Floyd Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he … Recommendations Work to seek recovery of misappropriated funds from the Company’s insurance provider and consult with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of … was able to misappropriate as much as $83,000 of Village funds prior to detection. The Board has not established …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… that have been provided. A claim generally must be in writing and can be in any reasonable form prescribed by the local government or … is desirable because required information is presented in a uniform and organized manner. Vendors who frequently do …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2013 through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… the Board was not transparent with taxpayers and fund balance declined despite the Board increasing the tax levy … were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the … Maintain reasonable, sufficient unrestricted fund balance and reserves, and adopt realistic budgets that …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… and for a School purpose. School officials disagreed with certain aspects of our findings but indicated they will …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Rye City School District – Payroll (2024M-2)
… not being made aware of what the District expects to incur in overtime costs and the budgets are not transparent … policies and procedures. Paid six employees $2,097 in overtime wages without proper supporting documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2County of Putnam – Recreation and Golf Course Collections (2024M-50)
… all collections at the Golf Course were properly accounted for and deposited. Officials did not maintain records … all collections were recorded, deposited or remitted. For the 2023 fiscal year, 30 percent of the Golf Course … system reports and require approvals or authorization for variances. County officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Town of Hurley – Transfer Station Collections (2024M-132)
… [read complete report – pdf] Audit Objective Determine whether transfer … were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer … collections to the Clerk. Key Recommendations The audit report includes six recommendations to help the Board, Town …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132