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Village of Alfred – Information Technology (2017M-236)
… July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Franklin – Financial Condition (2018M-8)
… Board effectively monitored the Town’s financial condition for the period January 1, 2016 through December 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2018 total approximately $1.7 million. Key Findings Since … reliance on TOV Highway fund balance as a financing source for recurring expenditures. The Supervisor should provide the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8City of Hornell – Information Technology (2017M-293)
… of approximately 8,500. The City is governed by a 10-member City Council. Budgeted appropriations for the 2017-18 fiscal year total approximately $13 million. Key Findings The Council and City officials did not develop adequate …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately … TW and TOV fund balance by using excess fund balance in a manner that benefits Town residents. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271City of Yonkers – Payroll (2017M-212)
… approve employees’ compensatory leave only when they have enough to use. …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Schalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … of operations and fund balance figures were inaccurate due to money being transferred to and accounted for in the general fund that should have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, 2017. … of approximately 15,000. Budgeted appropriations for 2017 totaled approximately $7.6 million. Key Findings The … financial and capital plan. Fund balances are excessive for the part-town general fund, sewer fund and water …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a … of Trustees. For the period 2015 through 2017, $52,550 in Foreign Fire Insurance (FFI) revenue was received. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Islip Housing Authority – Cash Disbursements (2017M-167)
… 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… activities. Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling … and overseeing transactions. Conduct an analysis of the payroll and pension accounts to determine the nature and …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Unified Court System Bulletin No. UCS-130
… Unit SA, represented by the Citywide Association of Law Assistants of the Civil, Criminal and Family Courts Employees in Bargaining Unit SK, represented by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkState Agencies Bulletin No. 2019
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … seasonal hourly employees who received an increase to minimum wage are eligible to receive the 2% salary … field and the Approved Salary Rate field. Position and Job Do Not Match - If the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseState Agencies Bulletin No. 1627
… Plan page due to the VDC two-year look back Affected Employees New York State employees who joined the workforce on or after July 1, 2013 … signed Legislation creating Tier 6. This tier applies to employees joining a retirement system after March 31, 2012. … agencies with instructions on how to update a Tier 6 employees Retirement Plan page due to the VDC twoyear look …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1627-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcCUNY Bulletin No. CU-323
… Purpose To inform CUNY payroll staff of new PayServ codes to use when submitting salary and/or Additional Pay transactions. … mid-period adjustments OSC Actions OSC has created new CUNY-specific Action/Reason Codes and Additional Pay earn … This bulletin informs CUNY payroll staff of new PayServ codes to use when submitting salary andor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyOpinion 91-12
… to be used for the lawful purposes of the fire company. You ask whether moneys raised by a volunteer fire company …
https://www.osc.ny.gov/legal-opinions/opinion-91-12DiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… Local government sales tax collections in New York state totaled $22.1 billion … Local government sales tax collections in New York state totaled $221 billion in calendar year 2022 up …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … plan coverage buyouts of $2,000 or $2,500. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
To determine the extent of implementation of the seven recommendations included in our initial audit report Oversight of Career and Technical Education Programs in New York State Schools Report 2019S29
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followArea #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any … government or school that processes financial transactions online. Some of the more popular types of electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingState Agencies Bulletin No. 2169
… Purpose: The purpose of this bulletin is to notify agencies of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when the form is no longer valid, to ensure employees with expired forms no … The purpose of this bulletin is to notify agencies of a new program that will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treaty