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Fairport Public Library – Financial Management (2014M-354)

… Public Library is a school district public library located in the Village of Fairport within the Town of Perinton, … the ensuing year’s budget as of the end of the fiscal year in 2014. Key Recommendations Implement claims audit … source. Develop a plan to use the unexpended surplus funds in a manner that benefits the Library’s taxpayers. …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354

Sodus Center Fire Department – Financial Activities (2016M-424)

… Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is … by the membership due to the lack of documentation in the meeting minutes. Key Recommendations Update the … that all claims are audited, document the approved claims in the meeting minutes and retain adequate supporting …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424

Village of Clayville – Board Oversight (2015M-115)

… 31, 2014. Background The Village of Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. … of claims. Include all revenue and expenditure accounts in the budget-to-actual reports. Prepare and submit the …

https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115

Town of North Collins – Supervisor’s Records and Reports (2015M-99)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and reported the … The purpose of our audit was to determine if the Supervisor properly accounted for and reported the …

https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99

West Albany Fire District – Credit Card Purchases (2017M-15)

… related claims included adequate supporting documentation for payment for the period January 1, 2015 through December 31, 2016. … Board of Commissioners. Budgeted appropriations for 2017 totaled approximately $616,600. Key Findings …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15

Village of Brushton – Fiscal Oversight (2014M-235)

Village of Brushton Fiscal Oversight 2014M235

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235

Retirement Estimates – Divorce and Your Benefits

… provided, the estimate will also include the total service credit accrued during the marriage. Include the date of … actuarial consultant, or use the Retirement Online benefit calculator or the Quick Calculator on our website for a projection of anticipated …

https://www.osc.ny.gov/retirement/members/divorce/retirement-estimates

Town of Berkshire – Town Clerk (2014M-230)

… activity to the Supervisor. The Clerk did not reconcile bank accounts with accounting records or reconcile amounts … Clerk’s report in an accurate and timely manner. Reconcile bank accounts to the accounting records on a monthly basis …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230

Town of Edinburg – Justice Court Operations (2014M-226)

… were not accurate. The Justice did not maintain adequate case files. The reconciled bail bank account balance did not … the bail bank account. Maintain adequate documentation of case activity in the case files and court records. Reconcile the bail balance to …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226

Examples from GASB Statement 34 - Statement of Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … year 9,236,000 4,426,286 13,662,286 1,426,639 Due in more than one year 83,302,378 74,482,273 … 180,417,276 30,375,033 NET ASSETS Invested in capital assets, net of related debt 103,711,386 73,088,574 …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assets

Town of Hammond – Town Clerk Operations (2014M-350)

… receipts for tax collections. The Clerk did not perform bank reconciliations or monthly accountabilities. The Clerk … Record the payment date and type of payment on tax remittance stubs or duplicate receipts and retain these source documents. Prepare monthly bank reconciliations and accountabilities. Remit all …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350

Town of Goshen – Police Payroll (2014M-244)

… not always sign the daily member attendance record and not all overtime was properly documented. An officer working for … the Town payroll register. Key Recommendations Ensure that all Department employees complete the member attendance …

https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244

State Agencies Bulletin No. 2142

… this bulletin is to notify agencies of the 2023 plan year maximum salary limit and pensionable overtime earnings limit … 2023. OSC Actions: OSC will update PayServ to reflect the Maximum Salary Limit for calendar year 2023. PayServ will … this bulletin is to notify agencies of the 2023 plan year maximum salary limit and pensionable overtime earnings limit …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limit

State Agencies Bulletin No. 2251

… The purpose of this bulletin is to notify agencies of the 202425 school year maximum salary limit and pensionable …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limit

Examination of Penalties and Interest Payments

… the Workers’ Compensation Board (WCB) for late payment of medical and compensation claims. Background The Workers’ Compensation Law (Law) authorizes medical providers and injured workers to report late medical and compensation payments to the WCB when insurance …

https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-payments

Assessment and Collection of Selected Fees and Penalties

… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …

https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penalties

State Agencies Bulletin No. 2351

… bulletin is to notify agencies of the 2025-26 school year maximum salary limit and pensionable overtime earnings limit … OSC Actions: OSC will update PayServ to reflect the Maximum Salary Limit for school year 2025-26. PayServ will … bulletin is to notify agencies of the 202526 school year maximum salary limit and pensionable overtime earnings limit …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limit

Department of Transportation Bulletin No. DOT-15

… any part of which falls between the hours of 6:00 p.m. and 6:00 a.m. on a regularly scheduled basis, shall receive a … End Date: 11/11/10 Earn Code: SHL Unit: 1 Payroll Register and Employee’s Paycheck/Advice The Earn Code SHL and the amount will be displayed on the payroll register. The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-15-2009-shift-lump-sum-payment-winter-maintenance-season