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Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately 1,500 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Wayne County Court and Trust Funds (2022-C&T-1)
… 1, 2018 through October 31, 2021. Background Pursuant to a court order, certain assets may be provided to the court … money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Town of Olive – Claims Processing and Information Technology (2012M-223)
… for the highway fund. Key Findings The Board does not adequately audit claims presented for payment. The Board … and found that 27 payments totaling $24,823 did not have signed receiving documentation, and four payments that … or alternate documentation. Internal controls over IT do not adequately protect electronic data. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223City of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… The North Syracuse Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The … Key Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their … paycheck of salaried employees against the information in the payroll financial system. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationSag Harbor Union Free School District – Child Care Program (2016M-211)
… July 1, 2014 through December 31, 2015. Background The Sag Harbor Union Free School District is located in the Towns of … Sag Harbor Union Free School District Child Care Program 2016M211 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials … that consider prior years’ financial results and develop a plan to use the surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementVillage of Hempstead – Budget Review (B7-16-4)
… totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. … found the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2016-17 … the real property tax levy. The Board has not yet adopted a resolution to use the reserve. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Town of Stratford – Supervisor’s Records (2013M-11)
… May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of 610 residents. An elected five-member Town … maintained and the financial information included in the annual update document (AUD) filed with the Office of …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Bombay – Justice Court Operations (2015M-208)
… May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately 1,360. The Town is governed by … $640,000. Key Findings As of May 31, 2015, $5,681 in documented collections received during the audit period …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Village of Walton – Bio-Digester Capital Plan (2016M-378)
… 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County and has a population of approximately 3,090. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Campbell-Savona Central School District – Financial Condition (2015M-42)
… The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, Bath, … to the tentative budgets based on recommendations included in the annual OSC budget review. Discontinue the practice of … funds and reserve funds that will not be used. Develop a formal plan indicating how much money will be reserved, how …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… through February 4, 2014. Background The Genesee Valley Central School District is located in Allegany County and is … Genesee Valley Central School District Reserve Accounts and ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Livonia – Justice Court (2015M-76)
… March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately 7,800. The Town, which is … not remit more than $151,000 collected to the Supervisor in a timely manner. Neither the Justices nor the Court clerk …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76CUNY Bulletin No. CU-447
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Benefits Office Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice … Buy Out Payment is taxable income and will be included in the employee’s taxable gross wages and is subject to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-447-cuny-health-benefits-buy-out-waiver-program-payment-cycleState Comptroller DiNapoli Releases Municipal Audits
… support project owners’ self-reported job performance. As a result, the board has no assurance the reported job … information is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Auditors determined the board underestimated revenues by a total of $151,908 (9.5 percent) and underestimated … As a result, the general fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 767
… for advance payment of Earned Income Credit to file a new Form W-5 Earned Income Credit Advance Payment … of Earned Income Credit directly from their employer in the form of regular EIC payments added to their paychecks. … , available on November 30, 2007, identifies employees in each agency who currently claim Earned Income Credit. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditSUNY Bulletin No. SU-329
… Affected Employees: Employees enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be affected. Background: SUNY employees may elect a flat amount 403(b) before-tax and/or after-tax deduction to … must review their Deductions Not Taken report, NPAY722, in Control-D to obtain a list of employees at their agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansCredit for Previous or Military Service – New Career Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-service