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Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, … estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… the Board ensured that goods and services were procured in accordance with the District’s procurement policy … procedures to ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Ending Your Membership – Police and Fire Plan
… withdraw your membership ; If you transfer your membership to another New York State public retirement system; If you …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipEnding Your Membership – New Career Plan
… withdraw your membership ; If you transfer your membership to another New York State public retirement system; If you …
https://www.osc.ny.gov/retirement/publications/1515/ending-your-membershipEnding Your Membership – Non-Contributory Plan with Guaranteed Benefits
… join, there are five ways your membership can end: If you do not have at least five years of credited service and seven years have elapsed since you last worked in public … officer or employee with an employer that participates in the New York State and Local Retirement System. 1 Updated …
https://www.osc.ny.gov/retirement/publications/1513/ending-your-membershipCUNY Bulletin No. CU-524
… Employees Employees represented by the Service Employees International Union (SEIU), Local 246, in the skilled trade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-524-service-employees-international-union-seiu-local-246-duesDeer Park Union Free School District – Bank Reconciliations (2016M-166)
… Purpose of Audit The purpose of our audit was to examine bank reconciliations for the … Park Union Free School District is located in the Town of Babylon in Suffolk County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Beekmantown Central School District – Payroll (2017M-26)
… was to determine whether the District accurately paid employees' salaries and wages for the period July 1, 2015 through November 30, 2016. … million. Key Findings District officials accurately paid employees’ salaries and wages. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26XVI.3.G Legal Compliance – XVI. Financial Reporting
… Where financial statements prepared in conformity with GAAP do not demonstrate finance-related legal and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceSidney Memorial Public Library – Cash Disbursements (2014M-252)
… year totaled approximately $600,000. Key Finding The payroll vendor has unrestricted access to one of the … Key Recommendation Do not allow the privately contracted payroll vendor to access the Library’s bank account to …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Cortland Housing Authority – Financial Condition (2015M-205)
… March 31, 2015. Background The Cortland Housing Authority is located in the City of Cortland in Cortland County and was … low-rent housing for qualified individuals. The Authority is governed by a seven-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… financial reports with OSC for fiscal years 2015-2019 in compliance with General Municipal Law. Key Recommendation … the Treasurer files the required annual financial report in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Seminars for Local Officials
… is not an easy task and that finding time in your schedule for essential training to enhance your fiscal oversight responsibilities can be difficult. For that reason, OSC’s Local Official Training Unit offers seminars for municipal and school district governing boards and other …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsTown of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the claims process for the period of January 1, 2012 through December 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89Unified Court System Bulletin No. UCS-309
… agencies of an automatic union dues increase. Affected Employees: Employees represented by the DC37 in Bargaining Unit SK are … $26.66 Agency Actions: Agencies must notify affected employees. Questions: Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-309-district-council-37-dc37-local-1070-dues-increaseState Comptroller DiNapoli Releases School Audits
… to raise the tax levy by an average of 2 percent each year or a total of $350,000 over the last three years. … balance as of June 30, 2015 was 23 percent of the ensuing year’s budget rather than 19 percent that district officials …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-435
… District Council 37, Teamsters - Local 237 and SEIU- Local 300. Employees represented by District Council 37 in … SW, SX, SZ, TS, TT. Employees represented by SEIU-Local 300 in Bargaining Unit S6. Note : The Zip code criteria is … SP,ST, SU, SV, SW, SX, SZ, TS, TT $94.47 PL1 SEIU, Local 300 S6 $85.00 PL2 District Council 37 has determined that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-435-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-323
… Purpose To inform CUNY payroll staff of new PayServ codes to use when submitting … Action/Reason code SVI and Additional Pay earn code ADF Payroll Register and Employee’s Paycheck/Advice The … earn code and the payment amount will be displayed on the payroll register. The earn code description and the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunySelected Aspects of Travel Expenses
… covers the period January 1, 2011 through December 20, 2013. Background The Metropolitan Transportation Authority … covering travel and business expenses. In December 2013, MTA Bus issued its Travel and Business Expense … lodging rate for 12 of 15 rooms booked by a total of $3,962. Key Recommendations Revise the All Agency Travel …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expenses