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Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
GreenburghNorth Castle Union Free School District Financial Management 2018M108
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementSouthold Union Free School District - Leave Accruals (2018M-113)
… employee benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, confirming that the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Town of Perinton - Financial Management and Information Technology (2017M-232)
… Adopted unrealistic budgets and accumulated $24 million in unsubstantiated reserves. Has not developed comprehensive … or provide IT security awareness training to employees. In addition, we communicated sensitive information technology …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Dundee Central School District - Information Technology (2018M-74)
… Board and District officials have not adopted adequate IT security policies and procedures. District officials did not provide IT security awareness training for District employees. In … Board and District officials should adopt comprehensive IT security policies, procedures and plans to safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
Determine whether the Board provided adequate oversight of joint wastewater operations to ensure financial activity was properly recorded and reported
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightTown of Allen - Town Clerk Fees (2016M-28)
… November 19, 2015. Background The Town of Allen is located in Allegany County and has a population of approximately 450. … annual audit of the Clerk's records and enter the results in the Town's meeting minutes. …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Town of Rotterdam – Water Rents (2016M-347)
… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and … January 1, 2015 through June 30, 2016. Background The Town of Rotterdam is located in Schenectady County and has a … The purpose of our audit was to review the Towns water rent billing and …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Glenville – Justice Court Collections (2016M-246)
… 30, 2016. Background The Town of Glenville is located in Schenectady County. The Town, which has approximately … full-time clerk. The Justices’ total combined collections in 2015 totaled approximately $390,600 for fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Village of Spencer – Board Oversight (2017M-292)
… adequate oversight of the Village’s financial operations for the period June 1, 2014 through October 10, 2017. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Syracuse City School District – Claims Audit Process (2016M-290)
… of our audit was to examine the claims auditing process for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $393 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Questar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… Purpose of Audit The purpose of our audit was to review the BOCES’ purchasing procedures for the period …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Panama Central School District – Financial Management (2016M-271)
… Background The Panama Central School District is located in the Towns of Busti, Harmony, North Harmony and Sherman in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271CUNY Bulletin No. CU-571
… reversals or exchanges, have overpayments or were paid on typewritten payrolls at any time during the retroactive … will be rounded to the nearest cent or dollar) Add up the CON, C17, C18, C19 earnings with effective dates 1/26/12 – … Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 467 Adjunct Dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-571-2012-2016-psc-adjunct-retroactive-general-salary-increasesState Agencies Bulletin No. 1657
… of tax withheld from their paychecks. The IRS Withholding Calculator or other withholding calculators can help … return in order to maximize the benefit provided by the calculator. This tool allows employees to enter income, … Withholding Allowance Certificate). The IRS Withholding Calculator can be accessed at: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-201820-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… Service as a firefighter or police officer under the 20-year plan; Service as a member or officer of the New York … receive a pension benefit of 2.5 percent of your FAE per year of creditable service, plus 1.66 percent of your FAE per year of service in other allowable government titles. The …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dCredit for Previous or Military Service – State University Police Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Please note that … Service 1 You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1823/credit-previous-or-military-serviceCUNY Bulletin No. CU-310
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar … 2007 OSC Actions OSC will automatically apply the Prepaid Legal Service Benefit for the 2007 calendar year. Listed … are the union, bargaining units, value of the Prepaid Legal Service Benefit and the Earnings Code. Union Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesTown of Barrington – Financial Management (2017M-103)
… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Opinion 91-22
… the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate … corporation) FIRE PROTECTION AND PREVENTION -- Fire Police Squad (authority to incorporate as separate … corporation) GENERAL MUNICIPAL LAW, §209-c: A fire police squad may not be incorporated as a separate …
https://www.osc.ny.gov/legal-opinions/opinion-91-22King Center Charter School – Purchasing (2013M-215)
… provide appropriate guidance as to when written or verbal price quotes should be obtained and when items must be … often did not properly document verbal or written price quotations when making purchase decisions. For example, … have adequate documentation to demonstrate that the lowest price was obtained. We reviewed 12 disbursements associated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215