Search
Town of Lewis – Highway Purchases (2014M-103)
… of our audit was to review the Highway Department’s purchasing practices for the period of January 1, 2012 … Highway Superintendent followed the Town’s procurement policy or competitive bid statutes. Not all purchases …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… [read complete report – pdf] Audit Objective Determine whether the Edmeston Fire District … a timely manner. Key Findings The Board did not properly audit all claims, and the Treasurer did not file AFRs in a … filed the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key Recommendations Audit and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mUnified Court System Bulletin No. UCS-133
… Affected Employees Eligible graded salaried employees in the following bargaining units: SR, SY, SN, SG, S9, SA, … have at least twenty-five (25) years of continuous service in UCS. OSC Actions After payroll processing is completed for … the Increment Code 5555 will not be automatically updated by OSC. OSC will update all subsequent Job Data rows in which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-133-april-2008-service-increments-longevity-pay-and-longevityUnified Court System Bulletin No. UCS-116
… and Longevity Payments pursuant to Article 2, Section 37 of Judiciary Law and implementation legislation for … for employees who have at least twenty-five (25) years of continuous service in UCS. OSC Actions After payroll … eligible employees whose status is Active, on Paid Leave of Absence (except those on Military Stipend) or Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-116-april-2007-service-increments-longevity-pay-and-longevityCUNY Bulletin No. CU-843
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … automatically. This report includes employees who do not have an Employee Status of Active or Leave With Pay on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-843-2023-2024-professional-staff-congress-psc-retroactiveTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s … receipts and assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2009 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andCity of Yonkers – Budget Review (B18-6-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7City of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … judgments and termination payments, with debt when it should be funding such expenditures with operating … Key Recommendations Develop a viable financial plan that is sustainable for the long term, which gradually decreases …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Comptroller DiNapoli Releases Municipal Audits
… that their money is being spent appropriately and effectively.” Schuyler Heights Fire District – Controls Over …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1011
… Purpose To inform agencies of the new procedure to obtain a prior year Form W-2 replacement. The procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1011-new-procedures-replacing-2007-2008-prior-year-form-w-2s-wage-and-taxState Comptroller DiNapoli Releases Municipal Audits
… only one offer for the property, did not use a real estate broker to identify potential buyers and did not publicly …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… The Board did not properly audit claims and ensure that payroll procedures and payments were appropriate. Key … someone other than the Secretary-Treasurer to review payroll reports and confirm that they agree with the time …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCUNY Bulletin No. CU-291
… Purpose To explain the agency procedures for reporting rate increases. Affected Employees CUNY … rate(s), the agency must submit the following requests for employees in Active, Paid Leave or LOA status: For all rate increases, request a Pay Change with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyCity of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Ordinary Disability – Article 14 Benefits
… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be unable to perform your duties because of a permanent physical or … benefits. The Benefit If approved, this is a benefit equal to the greater of: One-third of your FAS or 2 percent of …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine schools … the origin of the reserve, reestablish the reserve in conformance with General Municipal Law. To the extent that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board did not establish adequate controls to ensure that financial activity is properly recorded and … In addition, the board does not require the treasurer to perform monthly bank reconciliations to ensure an accurate …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsMandatory Service Credit Purchase Payments – Enhanced Reporting
… were made. If the member is in a contributory plan, they must purchase this service credit to avoid a … for your employees: Sign in to Retirement Online . From your Account Homepage, click the “Access Reporting …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… AND POLICIES This section explains the process for paying interest pursuant to the Prompt Contract Law once an Agency has determined that … rate. Process and Document Preparation: To process a payment, Agencies must submit a regular voucher, noting the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestFishers Island Ferry District – Financial Operations (2016M-156)
… Purpose of Audit The purpose of our audit was to assess selected financial operations for the period … employees, and neither employees nor managers are required to sign and certify that the hours reported on the time cards … The Fishers Island freight agent’s duties related to cash receipts are not adequately segregated, collections …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156