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Rockland County – Budget Review (B6-13-6)
… hospital fund and $17.2 million in the internal services funds as of December 31, 2011. We estimate that the general …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Unified Court System Bulletin No. UCS-316
… salary increase effective dates. The new rate for each year is determined by applying 2.00% rounded up to the next … inactive individuals who are 62 or older in the calendar year and to active employees with the New York Retiree … will be submitted to SSA after the close of the 2023 tax year. It is important that agencies ensure the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-316-april-2021-and-april-2022-state-new-york-unified-court-systemCUNY Bulletin No. CU-809
… General Salary Increase 06/01/2021 2.5% 03/01/2021 2.5% 04/16/2022 2.5% 06/01/2022 2.5% 03/01/2022 2.5% 04/16/2023 2.5% 06/01/2023 3.0% 03/01/2023 3.0% 04/16/2024 3.0% … inactive individuals who are 62 or older in the calendar year and to active employees with the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-809-city-university-new-york-cuny-2021-2024-retroactive-blueState Agencies Bulletin No. 853
… Units 03 and 04 Effective Date(s) The Governor’s Office of Employee Relations has approved funding for the payment of the Work Related Clothing Allowance for Bargaining Units … Allowance for Bargaining Unit 04, pursuant to Article 49 of the OSU 2007-2011 Agreement and Articles 49.1 and 49.2 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/853-2008-csea-work-related-clothing-allowance-bargaining-units-03-and-04-andState Agencies Bulletin No. 940
… Units 03 and 04 Background The Governor’s Office of Employee Relations has approved funding for the payment of the Work Related Clothing Allowance for Bargaining Units … Allowance for Bargaining Unit 04, pursuant to Article 49 of the OSU 2007-2011 Agreement and Articles 49.1 and 49.2 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/940-2009-csea-work-related-clothing-allowance-bargaining-units-03-and-04-andSUNY Bulletin No. SU-360.1
… which implemented the 2022-2026 Agreement between the State of New York and UUP, employees in the UUP bargaining … gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be … No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… separate from the Towns of Mamakating and Wallkill located in the Counties of Sullivan and Orange, respectively. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialMcConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of … and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member Board of Commissioners. Its general fund budget totaled $103,730 for the 2013 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetCity of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… decisions. We noted: Fiscal year-ending 2021 general fund cash was overstated by approximately $330,000. Annual …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement opportunities and controls over the cash receipts process of the Department of Weights and … implemented. Current weights and measures software does not have audit trail capabilities. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally … or a position that includes the claims auditing function. 2 Establishing a claims auditor position can be an effective …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleTown of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Catskill – Accounting Records and Reports (2024M-66)
… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66City of Lockport -- Budget Review (B7-1-14)
… deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the City to …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow … District operations. Segregate the duties performed by the Treasurer or take a more active role in oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves approximately 293,000 residents. The Town is governed by the Town Board which comprises the Town Supervisor and six Board members. The cost of Town activities in 2012 were approximately $313 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … one another that do not exist unless they are performed by separate individuals. The Supervisor did not submit … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Board oversight and information technology (IT) controls for the period January 1, 2011, through September 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is … properly accounted for them and repaid them timely in accordance with law. The Board consistently adopted …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105User Access Controls Over Selected System Applications
… the Program Upstate, the only academic medical center in Central New York, consists of four colleges, a research … considered confidential. Applications may be used not only by Upstate employees, but also by students, visiting or … and inappropriate access to applications due to a change in the users’ status (e.g., employment separation, death). 61 …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applications