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Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… security, breach notification, disaster recovery and online banking. … Village of Port Byron Financial Monitoring …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Village of Watkins Glen – Justice Court Operations (2021M-146)
… Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections in a timely … of Motor Vehicles (DMV). The Court’s computerized accounting system was unsecure and did not require … Ensure that monthly accountabilities of all Court accounting records are completed. Review the recording and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Town of Kendall – Justice Court (2013M-130)
… Maintain accurate and complete bail and partial payment records. Scofflaw pending cases regularly and review balance …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Wayne County Probation Department – Restitution Payments (S9-20-6)
… always make reasonable efforts to locate victims promptly. In addition, officials did not maintain a complete list of … Appendix B includes our comments on issues raised in the County’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9City of Little Falls – Financial Condition (2021M-54)
… rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for officials to accurately assess …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … staffing at the Authority, there was no segregation of payroll-related functions. The Office Administrator performed …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Fonda-Fultonville Central School District – Payroll (2015M-118)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 through January … of Carlisle and Esperance in Schoharie County; and the City of Johnstown and the Town of Johnstown in Fulton County. … payrolls. Key Recommendations Segregate the Deputy’s payroll duties so that this individual does not control all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Moravia Central School District – Cafeteria Operations (2016M-4)
… irregularities. Key Recommendations Analyze school lunch fund operations by completing a cost-per-meal analysis and … decreasing expenditures to a level that allows the fund to be self-sustaining, including monitoring the MPLH and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… ECA funds to verify the accuracy and completeness of the records and activity as the Board required. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Town of Chesterfield – Town Clerk (2024M-110)
… by conducting a thorough annual audit of the Clerk’s records, the deficiencies identified may have been detected …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Selected Aspects of Subway Station Safety (Follow-Up)
… 2016-S-11 ), issued June 15, 2017. About the Program New York City Transit (Transit) is responsible for providing public transportation in New York City, carrying an average of 5.4 million passengers …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followOversight of Runaway and Homeless Youth (Follow-Up)
… and Urban Development, on any given night in January 2020, New York reported over 3,000 homeless, unaccompanied youths. The … from OCFS. Twenty-five counties and the municipality of New York City opt to receive funding; the other counties do …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with … and filing requirements, as well as lien processing for those Business Units that make payments outside of the … return), and a copy must be filed with the IRS. For a list of payments subject to IRS reporting, please see …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsOpinion 88-7
… included as a revenue for the succeeding year, or together with the funds already appropriated, applied for the purposes …
https://www.osc.ny.gov/legal-opinions/opinion-88-7State Agencies Bulletin No. 1129
… Purpose and General Information To inform agencies of action required to ensure that payroll earnings charges … of this document for clarification purposes. Critical Date(s) Cost Center updates in SFS must be completed by February … using the Cost Center file from FRD2 concatenated with the new SFS Account Codes on March 23, 2012. OSC will then match …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountState Agencies Bulletin No. 1493
… If an employee must repay both FICA and salary, the payment of one obligation does not offset the other … part of this adjustment process is the employer’s timely payment of the full amount of underpaid FICA tax to the IRS … and possible penalties by the IRS for the years of non-payment. The State remains in compliance with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyState Agencies Bulletin No. 660
… (BU02) Operational (BU03) Institutional (BU04) Division of Military and Naval Affairs (BU47) DC 37 Rent Regulation … the State and CSEA, DC-37 and PEF provided for the payment of Performance Advances to employees who serve at least one … employees on the October cycle having an increment code of 0110 and five (5) or more years of continuous service at a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/660-october-2006-performance-advances-graded-and-ns-equated-employeesState Agencies Bulletin No. 174
… Data record will be automatically updated to reflect the new type. A row will be inserted on Job Data with the action … begin and end dates of the payroll period are entered. New Hire and Rehire Actions When an employee who is hired or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesOpinion 99-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and extensions may be charged to the entire area of a new consolidated sewer district. The enactment of a 1987 … and extensions may be charged to the entire area of a new consolidated sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-99-12