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Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 2008 through September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 residents. The Village Board is the elected legislative body, …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services that have been provided. A claim generally must …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Livonia – Justice Court (2015M-76)
… books and records or engage the services of an independent public accountant to do so. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76William Floyd Union Free School District – Payroll (2016M-165)
… December 31, 2015. Background The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk … rates or annual salaries. … William Floyd Union Free School District Payroll 2016M165 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process. Maintain reasonable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10County of Putnam – Recreation and Golf Course Collections (2024M-50)
… accounted for and deposited. Officials did not maintain records supporting the Department’s fiscal year 2022 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Town of Hurley – Transfer Station Collections (2024M-132)
… station collections were adequately supported, recorded and remitted in a timely manner. Key Findings We determined … exists for collections not to be properly accounted for and even lost, stolen or misappropriated without detection. … station, was 238 tons less than the amount transported and invoiced by the hauling company, which equates to the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … segregation of duties or other mitigating controls were in place. The Supervisor and other Board members were unaware …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Selected Aspects of Subway Station Safety (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Selected Aspects of Subway … 2016-S-11 ), issued June 15, 2017. About the Program New York City Transit (Transit) is responsible for providing … 27, 2019, NCs are grouped into five categories based on severity and amount of time to address them, ranging from …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followOversight of Runaway and Homeless Youth (Follow-Up)
… Plan (Services Plan). The Services Plan is a local, 5-year plan (with annual updates) for the provision of services …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followOpinion 88-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES - Proceeds (use of surplus proceeds to pay … surplus bond proceeds are available to pay debt service on bonds issued for the purposes of a town improvement district …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Opinion 89-19
… as agents for the State. Each is a part of and the local arm of the single State administrative agency. Determinative … concluded that the county should not be treated as an arm of the State for Eleventh Amendment purposes. Although …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Division of Housing and Community Renewal Bulletin No. DH-98
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-98-april-2019-district-council-37-dc37-longevity-lump-sumCUNY Bulletin No. CU-358
… 5/8/08 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination dated November 5, 2008. The new rates and other information are contained in a memorandum … effective date of the appropriate increase, and submit the new hourly rate. A separate request must be made for each of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-358-retroactive-salary-rate-increases-electriciansCUNY Bulletin No. CU-357
… Mechanic Effective Date(s) Increases may be submitted in Pay Period 22C (Institution), paychecks dated 1/29/09 Rate … date. For example, if appropriate, submit the 5/28/05 Pay Change, followed by the 2/26/07 and 4/3/08 Pay Changes. To increase the hourly rate(s), the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-357-retroactive-salary-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-371
… Helper Effective Date(s) Increases may be submitted in Pay Period 5C (Institution), paychecks dated 6/4/09 Rate … date. For example, if appropriate, submit the 9/13/07 Pay Change, followed by the 9/13/08 Pay Change. To increase the hourly rate(s), the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-371-retroactive-salary-rate-increases-steamfitters-andCUNY Bulletin No. CU-366
… 1/1/08 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination dated February 3, 2009. The new rates and other information are contained in a memorandum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-366-retroactive-salary-rate-increases-plumbers-supervisorCUNY Bulletin No. CU-365
… Engineer Effective Date(s) Increases may be submitted in Pay Period 3C (Institution), paychecks dated 5/7/09 Rate … date. For example, if appropriate, submit the 10/7/07 Pay Change, followed by the 10/8/08 Pay Change. To increase the hourly rate(s), the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-365-retroactive-salary-rate-increases-oilers-stationaryAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2013-14 school year, Aim High served 202 students. The New York City … with non-audit services provided by a registered public accounting firm and a person associated with that … Other Related Audits/Reports of Interest Whitestone School for Child Development: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualOpinion 2000-24
… a city, a town, a village, a BOCES, a fire district or a school district. There is no indication in this definition, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24