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Honeoye Central School District – Payroll (2015M-277)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … of payroll transactions or establish compensating controls to routinely monitor and review the payroll clerk’s work. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.9 … that claims are adequately documented and supported, are for appropriate purposes and are audited and approved prior …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mCold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… not attached to all claims to verify that the items and pricing on the invoices matched the contracts or cooperative … to ensure that the correct items are received and that the pricing of goods and services from government contracts is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Massapequa Water District (2014M-100)
Massapequa Water District 2014M100
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Saratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls over water … in 1990 under the New York State Public Authorities Law to acquire, construct, operate and maintain wholesale water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Village of Schuylerville – Procurement (2014M-228)
… services as required by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere to best value requirements. Key Recommendations Ensure that … accordance with statute. Provide guidance relating to the best value method as an alternative for awarding purchase …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Village of Endicott – Disbursements (2021M-124)
… report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during … Determine whether Village of Endicott Village officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… financial duties. The Clerk did not: Deposit collections in a timely manner. Perform bank reconciliations. The Board … all money is properly accounted for. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Lake Placid Central School District – Transportation State Aid (2023M-95)
… As a result, District’s taxpayers will not benefit from the $18,842 in aid the District would have received upon … aid applications with SED, taxpayers will also not benefit from the remaining $45,034 officials can claim. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Town of Broadalbin - Records and Reports (2018M-63)
Town of Broadalbin Records and Reports 2018M63
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Randolph Central School District - Financial Management (2019M-232)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Medina Central School District - Reserve Funds (2019M-165)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s reserve funds. Key Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Town of Salem – Financial Management (2015M-295)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting practices for the period January 1, 2013 through June 30, 2015. … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295State Agencies Bulletin No. 1217.1
… salary payments made pursuant to Court Orders, Awards, and Settlement Agreements. Affected Employees: Employees … a payment of salary pursuant to a Court Order, Award or a Settlement Agreement. Effective Dates: Immediately … under the Human Rights Law (Executive Law Art. 15). A “Settlement Agreement” is an agreement requiring payment by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantXII.6.B Land Acquisition Payments – XII. Expenditures
… deposit voucher to deposit the full amount of the offer in OSC’s Eminent Domain Fund until the Court of Claims … each voucher to ensure payment amounts are distributed in accordance with the OAG certification letter and the … parties per the OAG certification letter, as necessary. In addition, OSC will also create and mail IRS Form 1099-S to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsState Agencies Bulletin No. 805
To explain OSCs automatic processing and to provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/805-april-2008-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 807
… automatically. Affected Employees Eligible employees in the following bargaining units: NYSCOPBA BU01 NYSCOPBA … An employee represented by NYSCOPBA or Council 82 in a graded position whose base annual salary is below the … Advance if the employee: has 100 work days of service in Fiscal Year 2007-2008 in the employee's current grade; and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/807-april-2008-performance-advances-and-pre-shift-briefing-updates-employeesLoans: Applying and Repaying
… to borrow against their retirement contributions if they meet eligibility requirements …
https://www.osc.ny.gov/retirement/members/loans-applying-and-repayingOpinion 92-18
… §§81[1][h], 220[5], 221: A town which provides solid waste disposal facilities as a town-wide function and has enacted … included in one of the refuse districts, (i.e., certain commercial properties and the properties located in the four … or make their own arrangements with private carters. The commercial property owners make their own arrangements with …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Opinion 98-23
… village-wide maximum speed limit of twenty-five miles per hour ("m.p.h.") and, if it may not, whether any particular … ... village higher or lower than the fifty-five miles per hour maximum statutory limit. No such speed limit applicable … village shall be established at less than thirty miles per hour. No such speed limit applicable on or along designated …
https://www.osc.ny.gov/legal-opinions/opinion-98-23