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Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… protection services for the residents of the Town of Alden in Erie County, governed by an elected five-member Board of … Key Findings There was no evidence that nearly $64,000 in payments were authorized by the Department’s membership. … did not retain custody of all Department funds as required in its bylaws. The audit committee did not properly perform …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsState Agencies Bulletin No. 1672
… Purpose To request verification of the agency address that will be … agency address is not correct, agencies must send an email to the Tax and Compliance mailbox providing the correct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1672-verification-agency-return-address-employee-form-w-2-wage-and-taxDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Volunteer Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and financial practices … 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which has approximately 4,100 … from January 1, 2009 through December 31, 2013 that was not deposited into a Town bank account and could not be …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Town of Oswego – Financial Condition and Information Technology (2017M-290)
… June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of approximately 7,900. … budgets. As a result, from 2014 through 2016, fund balance in the general fund declined from about $478,000 to $51,000 (89 percent) and declined in the Sleepy Hollow sewer district fund from $31,503 to …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290City of Watervliet – Financial Condition (2017M-230)
… 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately … operating deficits and declining fund and cash balances in all three operating funds from fiscal years 2014 through … City’s financial operations and prevent a further decline in the City’s financial condition. … City of Watervliet …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230CUNY Bulletin No. CU-412
… agencies with information for the manual processing of the salary increases. Affected Employees CUNY employees in … for employees with a Pay Basis Code of HRY, request a Pay Change with the Action/Reason of Pay Rt Chg/CRT (Pay Rate Change/Change Rate) effective 10/14/10 on the Job Action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cunyState Agencies Bulletin No. 1436
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s … are informed of the taxability upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015Department of Transportation Bulletin No. DOT-10
… Purpose To provide agency procedures for processing payments. Affected Employees CSEA employees in … Time Entry page as follows: Earnings Begin Date: 5/17/07 (for Active employees, or last date worked for Inactive employees) Earnings End Date: Same as Begin Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-10-call-out-response-payment-employees-engaged-winter-maintenanceConnetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125About Offering a Retirement Plan – What Every Employer Should Know
… Why offer a Retirement System plan to your employees? Being part … enables municipal employers, regardless of their size, to offer employees an attractive benefits package, including a … because pension amounts are related to years of service; Offer a pension that is based on salary and years of service; …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planState Agencies Bulletin No. 1522
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s … are informed of the taxability upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016State Agencies Bulletin No. 937
… Purpose To inform agencies of the new earnings code CFR (CLEFR) to be used for the taxable fringe benefit CLEFR and how it … purposes. Affected Employees Employees who participated in the PEF, M/C or CSEA Certification, Licensure and Exam Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/937-certification-licensure-and-exam-fee-reimbursement-clefr-2009State Agencies Bulletin No. 1106
… Date(s) Institution paychecks dated December 1, 2011 Administration paychecks dated December 7, 2011 OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011Contract Advisory No. 12
… “e-Documents,” that enables the Comptroller’s Office to accept electronic grant contracts and related documents … notification when contracts submitted via the Gateway are not approved. Guidance: New Audit Type values have been created in the Statewide Financial System (SFS) for …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsState Agencies Bulletin No. 1200
… income. Affected Employees Employees who participated in the PEF, M/C or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 using FRB . Communication to Affected Employees A … are informed of the taxability upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012Marion Central School District – Tuition Reimbursements (2016M-11)
… tuition reimbursements and supporting documentation for the period July 1, 2012 through January 6, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $17.9 million. … meet the credit hour or grade level requirements necessary for reimbursement. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Friendship Central School District – Fund Balance and Reserves (2022M-55)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy process and … Background The Tonawanda Housing Authority is located in the City of Tonawanda in Erie County and provides low-rent … unsubstantiated information to the Board. The Board has not ensured the maximum occupancy of tenant housing units to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyLansing Central School District – Procurement (2021M-213)
… and did not help ensure officials sought competition for goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for four of six professional service providers paid $301,023 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213