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SUNY Bulletin No. SU-360.1
… Lump Sum Payment. Affected Employees: Employees in PSNU – BU08 positions who meet the eligibility criteria … Agreement between the State of New York and UUP, employees in the UUP bargaining unit listed above may be eligible for a … for the lump sum payment if they return to the payroll by 06/30/2025. Employees must have continuous service as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesState Agencies Bulletin No. 853
… Allowance payments. Affected Employees Eligible employees in Bargaining Units 03 and 04 Effective Date(s) The … the ISU 2007-2011 Agreement. This payment will be included in the regular paychecks dated December 4, 2008 (Pay Period … the allowance provided the employee returns to the payroll by March 31, 2009. Eligible employees on Military Stipend on …
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
… Allowance payments. Affected Employees Eligible employees in Bargaining Units 03 and 04 Background The Governor’s … Agreement. Effective Date(s) This payment will be included in the regular paychecks dated December 3, 2009 (Pay Period … the allowance provided the employee returns to the payroll by March 31, 2010. Eligible employees on Military Stipend on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/940-2009-csea-work-related-clothing-allowance-bargaining-units-03-and-04-andState Agencies Bulletin No. 884
… prior to January 2, 2009. Affected Employees M/C employees in Negotiating Unit Codes 06, 13, 18, 40, 46, 52, 66, 79 and 96 who had elected to participate in the 2008 M/C Vacation Exchange program and separated from … restored vacation credits. The payment is to be submitted by the agency in which the employee was Active in an M/C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsCity of Lockport -- Budget Review (B7-1-14)
… Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the “Act”), authorized … City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … on the results of our review, except for matters described in this letter, the significant revenue and expenditure …
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)
… 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is governed by an elected Town Board, which comprises the Town Supervisor … 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-applicationsBloomingburg 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 … performs all of these duties without sufficient oversight by the Board. While the Board approves all claims that are … no one verifies that all checks disbursed were approved by the Board. The Treasurer does not provide check numbers to …
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)
… 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 … for payment to determine if they are accurate, supported by proper documentation and for valid District purposes. … …
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 … printing service accounts were consistently overestimated by approximately $11.5 million and $3 million annually. … required to be manually input into the financial system by the business office, which is inefficient and increases …
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)
… Fiscal year-ending 2021 general fund cash was overstated by approximately $330,000. Annual financial reports for 2018 … Discontinue the improper accounting practices put in place by the former Comptroller and accurately record revenues and …
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)
… Albany has approximately 303,000 residents and is governed by an elected 39-member Legislature and a County Executive. … not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum amounts allowed by State Agriculture and Markets Law. The duties of billing, …
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 responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed … claims and have established the position of claims auditor or a position that includes the claims auditing function. 2 …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleTown of Lincoln - Disbursements (2022M-198)
… payments totaling $2,605 were not audited and approved by the Board. Claims totaling $109,158 were improperly paid … totaling $533,518 were improperly audited and approved by the former Supervisor rather than the Board. Thirteen … 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 Municipal Law Section 30 by filing all required Annual Financial Reports (AFRs) with … annually audit the Clerk- Treasurer’s Records, as required by New York State Village Law 4-408 (e). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66State Comptroller DiNapoli Releases State Audits
… guidelines for reimbursement. Auditors identified $995 in other-than-personal-service costs charged to the programs … or to the Department of Education which could affect the public's ability to accurately assess college safety and … qualifications meet the mandatory qualifications specified by the agencies using the Hourly Based Information Technology …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0