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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 … Differential)row, dated 4/2/09 with the increased amount for employees receiving SOS earnings. Control-D Reports The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-147-senior-officer-series-sos-differential-increase-eligibleUnified Court System Bulletin No. UCS-158
… 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 … on Additional Pay, dated 4/1/10 with the increased amount for employees receiving SOS earnings. Control-D Reports The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-158-senior-officer-series-sos-differential-increase-eligibleContinuity of Operations Planning (Follow-Up)
To assess the extent of implementation as of August 27 2019 of the two recommendations included in our initial audit report
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followCity of Lockport – Independent Audit Services (2014M-238)
… services and the effectiveness of such services as a means for the timely detection of errors and irregularities for the period January 1, 2012 through December 31, 2012. … audit services because they did not use a request for proposal (RFP) process to solicit written proposals for …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113State Agencies Bulletin No. 1403
… Affected Employees Agency representatives responsible for adding/updating Position Pools with the … moratorium ends OSC Actions OSC has created six job aids for agencies to review and begin using as of June 1, 2015 … & Modify Existing Position Pools Add Chartfield Strings for a New Position Pool ID Review & Modify Chartfield Strings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1403-new-york-state-payroll-system-payserv-conversion-statewide-financialWoodbourne 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-98DiNapoli: Local Sales Tax Collections Up Slightly in May
… growth in local sales tax collections could be challenging for local officials trying to maintain fiscal balance,” DiNapoli said. “Being prepared for a slowdown is especially important in this uncertain economy.” For May 2023 compared with May 2022: New York City’s …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a … have been split to avoid having to seek competitive bids for the additional work. Properly approve 296 change orders … and regulations. Competitive pricing was not obtained for 199 change orders, totaling over $3.5 million. Because …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Rye City School District – Payroll (2024M-2)
… record or pay overtime. District officials did not budget for approximately $600,000 of incurred overtime, and … paid to 15 employees with the highest overtime charges for their positions for the audit period and reviewed all of their time records …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence … by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Village 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-b4-15-11Town of Danby – Claims Processing and Procurement (2022M-127)
… operations is diminished. Officials did not solicit bids for five commodities totaling $197,266 or obtain the minimum required quotes for purchases totaling $80,360. The Board approved unsupported claims totaling $223,781 for payment. The Board approved 19 claims twice, resulting in …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Homeowners Association, Inc.
… The majority of the contract funds were budgeted for the purchase of equipment to enable Homeowners to i) … demonstrate it used the items purchased with State monies for purposes consistent with the contract. Homeowners used some equipment for personal purposes. For example, Homeowners purchased a …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incTown of Bombay – Justice Court Operations (2015M-208)
… internal controls over the Court’s financial operations for the period January 1, 2014 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $640,000. Key Findings As of … not provide adequate oversight of the clerks responsible for receiving, recording and reporting cash receipts, and did …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in 2013 to facilitate, manage … Directors, entered into a written agreement with the not-for-profit Rochester Housing Development Fund Corporation …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceVillage of Endicott – Budget Review (B4-14-7)
… expenditure projections in the Village’s tentative budget for the 2014-15 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/2014/04/11/village-endicott-budget-review-b4-14-7Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… purpose of our audit was to examine the School’s process for selecting and negotiating the related financial terms to obtain building space for school operations for the period July 1, 2006, to April 22, 2013. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Genesee Falls – Fiscal Stress (2013M-146)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2011, through May 7, 2013. … The elected Town Board is the legislative body responsible for managing Town operations, including establishing internal controls over financial operations and for maintaining sound financial condition. The Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Cortlandville – Fuel Purchases (2012M-171)
… the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background … Town boundaries. The Highway Department is responsible for the maintenance and repair of these roads. This is done … the Highway Superintendent did not seek competition for the Town’s fuel purchases, we found that the Town paid …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171