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North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… duties. The District’s payroll certification procedures do not require the accountant to trace the payroll amounts to … days worked. The payroll certification procedures do not require the use of payroll change reports; instead, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… disbursements and filed the annual update documents (AUDs) in a timely manner. Key Findings The Supervisor did not … were filed with the Office of the State Comptroller (OSC) in a timely manner. Without adequate oversight, the … made as authorized . Further, the lack of filing AUDs in a timely manner impairs the Town Board (Board), Town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… office staff who utilize computers are adequately informed of the regulations. District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … of these accounts (37 percent) have not been used in more than five years, with the oldest being last used more … action. Appendix B includes our comments on issues raised in the District’s response letter. … audit school west …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountPort Jervis City School District – Financial Condition (2022M-152)
… another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end … did not present the District’s budget or fund balance in a transparent manner. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Sharon Springs Central School District – Fund Balance Management (2022M-100)
… fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key … to comply with the statutory limit and use excess funds in a manner that benefits District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Village of Hempstead – Budget Review (B7-16-4)
… limited. The Village’s proposed budget complies with the tax levy limit. The Village’s proposed budget includes the use of $500,000 from the tax stabilization reserve to lessen the real property tax levy. The Board has not yet adopted a resolution to use …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Wayne County Court and Trust Funds (2022-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… adequate oversight of fuel, including procuring fuel in compliance with competitive bidding requirements and the … access and pump fuel from the Town’s fuel tanks without a key fob or other control to ensure only Town employees used … fuel, Town officials cannot ensure that almost $118,000 in fuel purchases during our audit period were used solely …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… calculations were accurate, reviewed or authorized. As a result, certain employees did not receive separation payments and health insurance buyouts in accordance with contractual agreements. Of the 46 … have adequate supporting documentation and are disbursed in accordance with applicable Collective Bargaining …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… This order prohibits New York State Business Units from doing business with terrorists and terrorist organizations. … Business Units should ensure no payment of state funds are issued to those individuals or organizations identified … on the Office of Foreign Assets Control’s website . Should you identify any request for payments to any of these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsTown of Seward – Financial Management (2016M-353)
… August 3, 2016. Background The Town of Seward is located in Schoharie County. The Town, which has approximately 1,760 residents, is governed by a five-member Town Board. Budgeted appropriations for the … balance policy to cover reasonable amounts to maintain in each fund and how to manage annual operating surpluses. … …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353Islip Union Free School District – Payroll (2017M-291)
… Background The Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291State Agencies Bulletin No. 1463
… for NYSPIA members. Affected Employees Members of NYSPIA in Bargaining Unit 62 Effective Date(s) Administration pay … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1463-new-deduction-code-529-new-york-state-police-investigators-associationState Agencies Bulletin No. 1464
… for PBANYS members. Affected Employees Members of PBANYS in Bargaining Unit 31 Effective Date(s) Administration pay … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1464-new-deduction-code-528-police-benevolent-association-new-york-stateState Police Bulletin No. SP-122
… increase. Affected Employees Employees represented by PBA in Bargaining Units 07, 17 and 18 Effective Date(s) Paychecks … Shop Fee (Code 263) for New York State Troopers who are in the bargaining units listed below. Bargaining Unit Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-122-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andState Police Bulletin No. SP-115
… increase. Affected Employees Employees represented by PBA in Bargaining Units 07, 17 and 18 Effective Date(s) Paychecks … Shop Fee (Code 263 ) for New York State Troopers who are in the bargaining units listed below: Bargaining Unit Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-115-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andCUNY Bulletin No. CU-588
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-588-united-brotherhood-carpenters-and-joiners-america-ubcjaFort Plain Central School District - Claims Audit Process (2018M-50)
… were properly audited and approved prior to payment and in a timely manner. Noteworthy Achievements Due to the … were properly audited and approved prior to payment and in a timely manner. There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50New York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… us could receive. Let’s also remember the many individuals in our communities who are in need of a helping hand. Consider the opportunity for …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetings