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State Agencies Bulletin No. 1768
… employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1768-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… Comptroller Thomas P. DiNapoli have revealed a number of local Industrial Development Agencies (IDAs) do not verify … companies that fail to reach specific benchmarks because of inadequate contract agreements. DiNapoli’s office audited … are left with unanswered questions about the effectiveness of providing costly tax breaks to private companies. IDAs owe …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… Ongoing staff shortages in juvenile justice centers around New York state are potentially putting youth at risk, according to an …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesState Agencies Bulletin No. 2275
… Revenue Code §6721 imposes a penalty per infraction for every information return that is filed with a missing/incorrect taxpayer identification number (TIN). For the year 2024, the penalty amount is $310 per infraction. … imposed by the IRS to any State Agency that is responsible for the inaccuracy of an employee’s job record in the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedSouthold Union Free School District - Leave Accruals (2018M-113)
… Audit Objective Determine whether the Southold Union Free School District (District) officials … indicated they planned to initiate corrective action. … Southold Union Free School District Leave Accruals 2018M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Walden Fire District No. 2 – Purchasing (2017M-204)
… in accordance with the District’s procurement policy for the period January 1, 2016 through July 25, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 totaled $501,784. Key Finding District officials did … the District’s procurement policy during the audit period for 27 purchases totaling $77,044. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… retiree health insurance contribution billing process. The payroll process. Key Findings Officials did not: Properly … $2,092 in premiums for two deceased individuals. Segregate payroll duties or perform supervisory review. Key …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollNorth Merrick Union Free School District - Purchasing (2018M-87)
… (GML) and its purchasing policy when seeking competition for purchases. We selected payments to 22 vendors totaling … followed GML and the District’s purchasing policy for competitive bidding for these purchases. Our audit did not have any …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Jamesport Fire District - Length of Service Award Program (2019M-05)
… Municipal Law (GML) as the policy does not award points for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for 27 members did not sufficiently support 322 points … may not have earned the required 50 points to be credited for a year of service. Key Recommendations Revise the LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Enterprise Charter School - Procurement (2019M-06)
… with the School’s procurement policy or publicly advertise for capital improvement projects. Verify that the School … of General Services contract (State contract) pricing for goods procured. Key Recommendations Comply with the policy to secure quotes or requests for proposals when required, review all quotes received and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Town of Horicon – Leave Accruals (2016M-421)
… evaluate the accuracy of employees’ leave accrual records for the period January 1, 2015 through September 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $3.5 million. Key Findings … balances. We found errors in the leave accrual records for six employees. Key Recommendations Ensure that Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… our audit was to review the BOCES’ claims auditing process for the period July 1, 2014 through June 30, 2015. Background … boards of the component districts. Budgeted appropriations for the 2014-15 fiscal year were approximately $107.8 million. Key Finding Claims were for legitimate purposes and were properly audited in a timely …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mCarle Place Water District – Procurement (2014M-18)
… audit was to evaluate the District’s procurement practices for the period January 1, 2012 through October 31, 2013. … which comprises three members. The District’s expenditures for the 2012 fiscal year totaled over $2.2 million. Key … officials did not always obtain necessary quotations for purchases. Key Recommendations Consider revising the …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Village of Goshen – Financial Condition (2014M-75)
… The Village of Goshen is located in Orange County and has a population of approximately 5,400. The Village is … a Village Board which is responsible, along with the Mayor and department heads, for the effectiveness and proper functioning of internal controls. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75State Agencies Bulletin No. 1983
… Dates Effective for payroll checks dated January 19, 2022 (Administrative) and January 27, 2022 (Institution). OSC Actions At the request of the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1983-council-82-dues-increaseVillage of Attica – Justice Court (2014M-30)
… The purpose of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period … Enhance understanding of the Court’s computerized accounting system Scofflaw pending cases regularly. … Village …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Green Island Power Authority – Electric Billing and Collection (2015M-137)
… our audit was to review the Clerk’s records and procedures for tax collection for the period January 1, 2013 through February 28, 2015. … Village Board of Trustees upon designation by the Mayor. For the fiscal year ended May 31, 2014, the Authority …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not require proof of attendance … officials should consider following the government travel reimbursement rates. When possible, District officials should …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelState Agencies Bulletin No. 1879
… is to notify agencies of an automatic dues increase for employees represented by Council 82. Affected Employees … Units 61 and 91 are affected. Effective Dates Effective for payroll checks dated January 20, 2021 (Administrative) … OSC will automatically increase the biweekly deductions for Dues (code 202) as follows: Bargaining Unit Full-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1879-council-82-dues-increaseSherburne-Earlville Central School District – Fund Balance (2017M-19)
… Purpose of Budget Review The purpose of our audit was to review the … 8, 2016. Background The Sherburne-Earlville Central School District is located in 11 towns in Chenango and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19