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Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County and had a … these are Village official positions and must be paid on the Village’s payroll. The Board did not adopt a … policy. Although the Village adopted a credit card policy on April 23, 2012, this policy only set the credit card …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198State Agencies Bulletin No. 1858
… by Payroll Bulletin No. 1858.1 . Purpose The purpose of this bulletin is to provide agencies information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected … uncashed payroll check greater than $999.99 in November of 2020. Signed outreach letters that are returned to OSC by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksTown of Otto – Town Clerk and Tax Collector (2012M-214)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural … receipts totaling $20,789 for 2011 and $4,600 from January to May 2012. Key Findings Internal controls over the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Accounts Payable Advisory No. 3
… Subject: Selecting the Correct Address Sequence Vendors that provide goods and … System may have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default address … Business Units must select the remit-to address requested by the vendor on the invoice. Failure to select an address on …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceVillage of Endicott -- Budget Review (B17-4-7)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's … Laws of 2004 authorized the Village of Endicott (Village) to issue debt not to exceed $2 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Port Jefferson Union Free School District – Information Technology (2014M-039)
… does not require any verification to determine if a vendor being added to the vendor list is already included in the vendor master file and has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Additional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick … to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jCity of Newburgh – Budget Review (B6-16-17)
… deficit in the general fund as of December 31, 2010. New York State Local Finance Law requires all local governments that have been authorized … are outstanding. Key Findings The City continues to rely on one-time revenue from the sale of real property which, if …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Thousand Islands Central School District – Purchasing (2016M-283)
… The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Watervliet City School District – Fiscal Stress (2014M-149)
… financial condition for the period July 1, 2011 through March 31, 2014. Background The Watervliet City School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… complete report – pdf] Audit Objective Determine whether the Gorham-Middlesex Central School District (District) … also did not monitor online banking transactions. As a result, the risk that the District may become the victim of … 10 online banking users, six users were not authorized by the Board to conduct online banking but were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179State Agencies Bulletin No. 1972
… in the New York State Deferred Compensation Plan for calendar year 2022: The regular yearly contribution amount … a combined maximum total contribution of $41,000.00 for calendar year 2022. Employees are not eligible to choose both … Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected Employees Employees enrolled in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022Village of Tannersville – Water Department Operations (2016M-417)
… Purpose of Audit The purpose of our audit was to review the Village’s water … 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Village of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Brighton Central School District – Separation Payments (2016M-119)
… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The … schools with approximately 3,960 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119State Agencies Bulletin No. 1837.3
… Codes to apply the statutory maximum on an employee’s earnings or to process intermittent COVID-19 leaves, and … with a maximum of 2 weeks of paid sick leave. Employees can use FEPSLA leave as either 2 weeks individual paid sick … Specific eligibility requirements for the FEPSLA and EFMLA can be found in the Department of Civil Service Policy …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… and requirements for each role. External Auditor – Audits financial statements to render an opinion on whether … adhere to Generally Accepted Accounting Principles (GAAP). Internal Auditor – Performs risk assessments and helps the board in developing internal controls to reduce financial risk. Claims …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resources