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Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… 2018 and 2019 books and records after we started the audit on January 7, 2020. Did not make deposits and maintain …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… tested totaling $5,871. FFA advisors used debit cards to make purchases totaling $74,893 without the required prior …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomVillage of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings We reviewed … of the Deputy’s work. Village officials generally agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Fishers Island Union Free School District – Website Transparency (2023M-28)
… Union Free School District (District) website provided the public with transparent and comprehensive financial … did not ensure the District’s website provided the public with transparent and comprehensive financial … and recommended information on the District’s website in a transparent and comprehensive manner. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28IX.12.A Key Provisions – IX. Federal Grants
… disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash needs;” Federal cash which is transferred by the Federal Government to state primary government agencies (i.e., not public authorities or local governments) will be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… before payment and supported by adequate documentation. Make timely deposits of all money collected, prepare and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Western Sullivan Public Library – Library Operations (2015M-156)
… Background The Western Sullivan Public Library is located in Sullivan County and serves the residents of the Sullivan …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Nanuet Union Free School District – Payroll (2015M-287)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll … or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Edmeston Central School District – School Lunch Operations (2015M-174)
… to students were nutritious and prepared economically for the period July 1, 2013 through February 23, 2015. … five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled approximately $262,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Town of Orangetown – Overtime (2017M-48)
… Purpose of Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 … not adequately monitor adopted budgets and allowed them to be over-expended each year. Our review of work schedules, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… Purpose of Audit The purpose of our audit was to determine if Village officials adopted adequate payroll … Recommendations Review and update the employee handbook to include guidance on timekeeping procedures and the accrual …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24North Rose-Wolcott Central School District – Financial Management (2016M-22)
… and capital plan for a three- to five- year period, and make appropriate adjustments to address any ongoing economic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Heuvelton Central School District – Procurement (2023M-55)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure … They also did not have written agreements with four of these vendors. Key Recommendations Document compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55State Agencies Bulletin No. 1073
… in the last 24 months (2 years). A new error message, “ZIP DOES NOT MATCH ZIP IN POSTAL DATABASE” has been added to the … with a list of employees whose zip code in PayServ does not match the zip code for the employee’s address in the … Enter a valid address for the employee. STREET NAME DOES NOT EXIST IN POSTAL DATABASE Verify the street name and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableOpinion 91-15
Whether the village may require the developer to pay money in lieu of park land as a result of the request for resubdivision notwithstanding that the developer previously paid such amounts to the town when the original subdivision was approved
https://www.osc.ny.gov/legal-opinions/opinion-91-15State Agencies Bulletin No. 1845
… Purpose The purpose of this bulletin is to inform agencies of actions that must be taken to correct … date as the new Tax Data page. The new row should not have the Locality populated and should appear as below: … to ensure that non-residents of New York City will not have New York City taxes reported on their 2020 Form W-2s. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataDivision of Housing and Community Renewal Bulletin No. DH-140
… which implemented the 2023-2026 Agreement between the State of New York and DC 37, provides for payment of the … and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be … No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-140-april-2025-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2331
… inform agencies of OSC’s automatic processing of the April 2025 CSEA LLS payment, eligibility changes due to the … payment will be processed in a separate check. Note : The distribution of the LLS direct deposit will be the same as an … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2331-april-2025-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 2330
… inform agencies of OSC’s automatic processing of the April 2025 PEF LLS payment, eligibility changes due to the … payment will be processed in a separate check. Note : The distribution of the LLS direct deposit will be the same as an … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2330-april-2025-public-employees-federation-pef-longevity-lump-sum-llsAudit Committee Charter Guidance and Template
… provided at the end of this guidance. This sample charter does notinclude all activities that might be appropriate to a … appropriate scope of the audit committee’s activities and make clear that these activities are advisory in nature. … the Board of Education in interpreting such documents. Make a recommendation to the Board of Education on accepting …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-template