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Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… is located in Monroe County. The Village, which has a population of approximately 2,000, is governed by a Village …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Cayuga Heights – Board Oversight (2014M-292)
… records. Update the procurement policy to ensure that it meets the requirements of State law and monitor for …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Town of Sand Lake – Justice Court (2015M-121)
… through February 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121State Agencies Bulletin No. 1883
… of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees Employees who are members of ORP in Tiers 1-5 are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Town of Saranac - Cash Management (2019M-32)
… to banking services. Key Recommendations Periodically request proposals for banking services from multiple …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Glens Falls City School District - Financial Management (2019M-12)
… increased significantly over the past three fiscal years and the surplus fund balance was in excess of the statutory … which resulted in the increasing fund balance levels and the District not using any of the fund balance it … has not formalized or adopted a multiyear financial and capital plan. Key Recommendations Use surplus funds as a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … contracted accounting firm. An incorrect formula was used to calculate State aid attributable to special education students, resulting in one district of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingPoughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… were overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the three-year … and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Did not make deposits and maintain accounting records in a timely manner. Did not file the Town’s 2016, 2017 and … are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the financial … accurate and up-to-date and deposit funds received in a timely manner. Complete and submit AUDs to our office in …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Pierrepont – Fiscal Stress (2014M-314)
… of our audit was to review the Town’s financial condition for the period January 1, 2013 through July 31, 2014. … population of approximately 2,600. Budgeted appropriations for 2014 are approximately $572,000 for the general fund and $1.17 million for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Great Valley – Town Clerk (2014M-29)
… management practices for the period of January 1 through December 16, 2013. Background The Town of Great Valley is … management practices for the period of January 1 through December 16 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Unified Court System Bulletin No. UCS-174
… transactions, agencies must process salary changes in the payroll system as timely as possible. Due to the increased frequency … have received prior approval by the Bureau Director of OSC Payroll Services before submitting these transactions. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesComptroller DiNapoli Releases Municipal Audits
… Management (St. Lawrence County) The town did not have enough cash to pay all of its bills at the end of fiscal … personal cell phones were made without the required cell phone bills. As a result, district taxpayers do not have adequate assurance that all claims paid were for …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 1687
… Purpose To provide agency instructions for processing the 2018 CSEA OSU Work-Related Clothing … Relations (GOER) memorandum dated 10/1/2018 provide for a Work-Related Clothing Allowance. Effective Date(s) The … hourly employees must have worked in Bargaining Unit 03 for at least nine continuous months at half-time or greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1687-2018-work-related-clothing-allowance-osu-employees-represented-civilReal Property Dispositions
… 12,000 acres of land and 45 million square feet of office, industrial, retail, and technical space. Other than the major … major Port holdings in New York include the Bathgate Industrial Park in the Bronx, the Teleport in Staten Island, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsCUNY Bulletin No. CU-261
… increments should be directed to the Office of the Vice Chancellor for Faculty and Staff Relations. Questions about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-261-cuny-increment-payments-effective-july-1-2006Contribution Rates – Employer Contributions and Rates
… to retire. Charging all employers the same contribution rate would result in employers with lesser benefits … retirement. Economic assumptions, such as interest rates, inflation, cost-of-living adjustments and salary increases. … the annualized return on investments to the assumed rate of return as well as to prior experience (historical …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesDiNapoli: Canal Corp. Must Address Gaps
The New York State Canal Corporation has not performed inspections as required on a significant number of critical structures along the systems 524 miles of waterways according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsState Agencies Bulletin No. 1016.1
… individual’s latest address as known to the USPS. If the results of this address comparison are favorable, the USPS … with the USPS and the address provided in PayServ does not match, the address will not be certified. The Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-system