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Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Department’s … The Department does not charge inspection fees up to the maximum amounts permitted by Regulation. If the … it could nearly have generated sufficient revenue to more closely match its operating costs. Key …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Kendall Central School District – Capital Project (2017M-194)

… in Monroe County. The District, which operates two schools with approximately 695 students, is governed by an elected … District officials did not develop or provide the public with a formal project plan detailing the scope and related … funds remained. Key Recommendations Provide voters with specific information on what will be included in …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194

State Police Bulletin No. SP-142

… Purpose To explain OSC’s automatic processing of State Police Expertise Pay. Affected Employees Division of … payment. Fields on this report include EmplID, Employee Record No., Employee Name, Earn Code, Grade, Bargaining Unit, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-142-2012-state-police-expertise-pay

Unified Court System Bulletin No. UCS-147

… Agencies should refer to Payroll Bulletin UCS-108 for eligibility information. OSC Actions After payroll processing is completed for Pay Period 1L, OSC will insert an SOS (Senior Officer … receiving SOS earnings. Control-D Reports The Control-D report titled Mass Additional Pay Report (NHRP703) will be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-147-senior-officer-series-sos-differential-increase-eligible

Unified Court System Bulletin No. UCS-158

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-158-senior-officer-series-sos-differential-increase-eligible

Continuity of Operations Planning (Follow-Up)

… … To assess the extent of implementation as of August 27 2019 of the two recommendations included in our initial …

https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-follow

SUNY Bulletin No. SU-155

… Code 405 will be used as the biweekly deduction amount for Code 404. For employees who currently have an existing Deduction Code … as described in Payroll Bulletin No. 866 (Instructions for Entering Supplemental Retirement Annuity and Tax Deferred …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuity

City of Lockport – Independent Audit Services (2014M-238)

… records were in poor condition, which the certified public accounting (CPA) firm made no indication of in its …

https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238

25-Year Benefit (Section 384) – Special 20- and 25-Year Plans

https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384

State Comptroller DiNapoli Releases School District Audits

New York State Comptroller Thomas P DiNapoli today announced the following school audits have been issued

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-audits

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. … Smithfield Fire District Controls Over …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

State Agencies Bulletin No. 1403

… the chartfield/accounting data (i.e. Payroll Officers, Human Resource Liaisons and Fiscal Officers) Background The State …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1403-new-york-state-payroll-system-payserv-conversion-statewide-financial

Woodbourne Fire District – Board Oversight (2023M-98)

… expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, … card use and capital assets. Transparently set aside funds for future building and equipment needs. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

DiNapoli: Local Sales Tax Collections Up Slightly in May

… Local sales tax collections in New York state increased by 1.1% in May compared to the … growth in local sales tax collections could be challenging for local officials trying to maintain fiscal balance,” … and Finance. The amounts are based on estimates of what each municipality is due. In the third month of each …

https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-may

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of … change orders may have been split to avoid having to seek competitive bids for the additional work. Properly approve … approval or use competitive bidding or quotes. Include a list of other desired items as alternates in original project …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Rye City School District – Payroll (2024M-2)

… report – pdf] Audit Objective Determine whether Rye City School District (District) officials ensured overtime was properly … record or pay overtime. District officials did not budget for approximately $600,000 of incurred overtime, and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Village of Hewlett Neck – Treasurer’s Duties (2022M-159)

… – pdf] Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with statutes. Key Findings The Treasurer did …

https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159

Village of Endicott – Budget Review (B4-15-11)

… expenditure projections in the Village's tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11