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Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… journals after they are prepared. The Town’s blank check stock is not secured and there is no comparison between the … institute compensating controls. Ensure that blank check stock is adequately secured. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, … provision prohibiting cash advances. The School has a debit card policy, which provides appropriate guidance … advances. Give strong consideration to ending the use of debit cards. If using debit cards is to continue, impose …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates six schools … collections or remitting them to the central treasurers in a timely manner. Student treasurers did not always use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Town of Barrington – Financial Management (2017M-103)
… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Town of East Fishkill –Financial Condition (2014M-139)
… 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … sound financial condition. The Town Supervisor is a member of the Board and serves as the chief executive … the sewer fund’s financial condition has deteriorated in recent years. Town officials did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. The Town, which is … A lack of oversight and segregation of duties has resulted in significant internal control weaknesses over the billing, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Ogden – Financial Management and Justice Court (2014M-234)
… June 5, 2014. Background The Town of Ogden is located in Monroe County and has approximately 20,000 residents. It … totaled approximately $9.7 million. The Town operates a Justice Court with two independently elected Justices and … errors to occur and remain uncorrected and resulting in the poor accountability practices continuing unabated. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Accounts Payable Advisory No. 32
… Subject: Template for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: … processed within the Statewide Financial System (SFS). In certain circumstances, BSE will also produce and send 1099 … establish a plan for transmitting this information to BSE in a secure manner. Agencies should transmit this information …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsTown of Bolivar – Community Development Block Grant (2013M-353)
… October 7, 2013. Background The Town of Bolivar is located in Allegany County and has a population of approximately 2,200. The Town Board consists … of Town grant funds. The CCDC overpaid itself $3,000. In addition, several contractors were not paid, or were …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353State Comptroller DiNapoli Releases Municipal & School Audits
… The city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … assets worth $47,000 did not have their location listed. In addition, although required annually, the last physical …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… had incorrect or no location noted on the inventory list. A color copier and refrigerator with a combined purchase … phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. Lynbrook … were a prudent and economical use of taxpayer money, and in the district’s best interest. Pelham Union Free School …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School Audits
… Free School District and the Tapestry Charter School . In an era of limited resources and increased accountability, … that was not used as planned to fund operations. As a result, the unrestricted fund balance increased to almost … activity funds cash receipts process was administered in accordance with guidelines. Tapestry Charter School – …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… District and the Solvay Union Free School District . "In an era of limited resources and increased accountability, … the board did not ensure that the policies and procedures in the charter and bylaws were followed and at times allowed … the health insurance reserve fund and has adopted a written policy for the health insurance reserve but it has …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… School District , Malone Central School District and the Marathon Central School District . "In an era of limited … resolutions and collective bargaining agreements. Marathon Central School District – Fund Balances (Cortland … School District Malone Central School District and the Marathon Central School District …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1165
… Purpose To inform agencies of a Retirement days worked adjustment as a result of the … BU21 Deficit Reduction Plan. Affected Employees Employees in Bargaining Unit 21 Effective Date(s) Immediately … WRK ADJ” report. The adjustment represents a reduction in the days worked for the 2011-2012 fiscal year. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21CUNY Bulletin No. CU-310
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar … 2007 OSC Actions OSC will automatically apply the Prepaid Legal Service Benefit for the 2007 calendar year. Listed … are the union, bargaining units, value of the Prepaid Legal Service Benefit and the Earnings Code. Union Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1223
… increase to $113,700 for 2013. The temporary reduction in Social Security payroll tax rate (4.2%) for employees … social security tax employees and employers will each pay in 2013 is $7,049.40. Medicare Tax The Medicare tax rate for … these tax related changes for 2013. OSC will also issue a new bulletin once the IRS publishes the 2013 tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Credit for Previous or Military Service – State University Police Plan
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …
https://www.osc.ny.gov/retirement/publications/1823/credit-previous-or-military-serviceState Agencies Bulletin No. 1858.1
… bulletin is to provide agencies information regarding the outreach and escheatment of uncashed payroll checks for … accordance with Abandoned Property Law §1422, an initial outreach letter was sent to all employees with a 2019 … check greater than $19.99 on October 13, 2020. A second outreach letter was sent via certified mail to all employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checks