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Town of Smithtown – Departmental Operations (2017M-66)
… Purpose of Audit The purpose of our audit was to examine Highway Department … through August 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of … dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not keep adequate records …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66State Agencies Bulletin No. 1789
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 … increase the biweekly deduction for Dues (Code 201) based on the annual salary amounts as follows: Annual Salary … part-time, annual salaried employees are calculated based on the employee’s part-time percentage. The deduction amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseCharter School of Educational Excellence – Information Technology (2023M-174)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we … we found: School employees did not have guidance on how to properly identify and secure sensitive student … Ensure all access to sensitive student data is based on needs and job responsibilities. Develop a written IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174SUNY Bulletin No. SU-177
… not be updated. Agency Actions Agencies will no longer have the FICA status option of “ER FICA Exmpt” available in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actMonroe County – Golf Course Contract Management (2014M-111)
… the effectiveness of the County’s oversight of the golf course operating contract for the period January 1, 2012 … the contractual provision requiring daily deposits of golf-fee revenues into a County bank account. The operator … Monroe County Golf Course Contract Management 2014M111 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… the Board continued to adopt budgets that were not based on sound and realistic estimates. The Board adopted a … for reserves. These plans should be monitored and updated on an ongoing basis. Adopt budgets with realistic estimates … and a method for ensuring Town purchases are considered in aggregate. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137CUNY Bulletin No. CU-421
… Incentives to Restore Employment Act) exempts employers on the portion of employer paid Social Security taxes for … CU-414 for additional information). The HIRE Act expires on 12/31/10; therefore, the Social Security tax for employers … have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actSection 8 Housing Choice Vouchers – Federal Funding and New York
… by NYCHA. Because HUD payments were delayed in February of 2025, NYCHA announced they will be withholding future … assistance through HPD’s HCV program at an average monthly per unit cost of $1,408. More than 100,000 households … assistance through NYCHA’s HCV program at an average per unit cost of $1,466 (see Figures 1 and 2). …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersState Comptroller DiNapoli Releases Municipal Audits
… government audits has been issued. Town of Decatur – Town Clerk (Otsego County) Auditors determined the town clerk did not issue duplicate receipts for any collections … revenues for state aid funding and traffic and parking ticket fines may not be fully realized. City officials …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Burnt Hills – Ballston Lake Youth Recreation Commission , Cayuga County Water and … appropriately and effectively." Burnt Hills – Ballston Lake Youth Recreation Commission – Financial Activities … his office completed audits of Burnt Hills Ballston Lake Youth Recreation Commission Cayuga County Water and …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Overview – Career Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime, if earned in the period used in the FAS;* Holiday pay; Noncompensatory … made for time not worked. *For Tier 5 and 6 members, the total amount of overtime and noncompensatory overtime is …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory … made for time not worked. *For Tier 5 and 6 members, the total amount of overtime and noncompensatory overtime is …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime if earned in the period used in the FAS;* Holiday pay; Noncompensatory … made for time not worked. *For Tier 5 and 6 members, the total amount of overtime and noncompensatory overtime is …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory … made for time not worked. *For Tier 5 and 6 members, the total amount of overtime and noncompensatory overtime is …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory … made for time not worked. *For Tier 5 and 6 members, the total amount of overtime and noncompensatory overtime is …
https://www.osc.ny.gov/retirement/publications/1512/overviewAnnual Audit
The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers Compensation Law and mandated fe
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditVan Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… July 1, 2013 through September 30, 2015. Background The Van Hornesville-Owen D. Young Central School District is … Van HornesvilleOwen D Young Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionDownsville Central School District – Fund Balance (2016M-79)
… Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Town of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in … Adopt budgets that contain realistic estimates based on available current data and historical trends. Include fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk … the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did not prepare … and comparing it to reconciled bank balances and money on hand. As a result, there was an increased risk that …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85