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Village of Croton-on-Hudson – Payroll (2017M-200)
… Background The Village of Croton-on-Hudson is located in Westchester County. The Village is governed by a … employees to use and sign timesheets documenting actual hours worked. Consider adjusting the timesheet deadline so the payroll reflects actual hours worked. Develop more accurate overtime budget estimates …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Town of Lindley – Justice Court (2017M-270)
… Department of Motor Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… 2015 through December 31, 2016. Background The Granville Hook and Ladder Volunteer Fire Company is located in the … Granville Hook and Ladder Volunteer Fire Company Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialGrand Island Central School District – Interfund Financial Activity (2016M-42)
… 1, 2010 through September 30, 2015. Background The Grand Island Central School District is located in the Town of Grand Island in Erie County. The District, which operates five … Grand Island Central School District Interfund Financial Activity …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mLake Placid Central School District – Claims Auditing (2016M-84)
… of Audit The purpose of our audit was to examine the District’s claims auditing process for the period July 1, … 31, 2015. Background The Lake Placid Central School District is located in the Towns of North Elba and Wilmington in Essex County. The District, which operates two schools with approximately 700 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… on their job descriptions and responsibilities. Duplicate vendor files existed in the system because users created new vendor files when entering purchases for existing vendors. Key Recommendations Ensure that access to the vendor module is given to specific users based on their job …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Walton Central School District – Financial Condition (2014M-118)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 … January 13, 2014. Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, … Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118CUNY Bulletin No. CU-534
… Purpose To provide agency instructions for processing CUNY Lump Sum Merit Awards. Affected Employees … (18) of the CUNY Personnel Rules and Regulations, provides for a one-time Lump Sum Merit Award payment distributed upon … to receive the payment: Bargaining Unit = see attachment for approved job codes and bargaining units Salary Grade = …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-534-lump-sum-merit-awards-non-managerial-classified-employeesState Agencies Bulletin No. 621
… To provide information to agencies on the use of Deduction Code 433, Unemployment Insurance Owed. This bulletin … involuntary payroll deduction may be initiated. Deduction Code 433, Unemployment Insurance Owed, is used for this purpose. This code can only be used by an agency when its use is authorized …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… of education (board), you’re responsible for ensuring the school budget is well managed and operations are cost … hire or appoint immediate or close family members of a school board member, school district (district) employee or contractor. This … CostSaving Ideas School District Auditing Roles Responsibilities and Resources …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesState Agencies Bulletin No. 2117
… Exchanges, and Direct Deposit Returns during the SFS blackout period. Affected Employees Employees whose direct … five to seven (5-7) business days after the SFS blackout period ends. Direct Deposit Reversals OSC will … for Refund or Exchange (AC-230) until after the SFS blackout period ends. AC-230s AC-230s submitted to reverse …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsUnified Court System Bulletin No. UCS-344
… to inform agencies of the processing of the 2024 Prepaid Legal Service Benefit. Affected Employees: The following … certain fringe benefits including employer-funded group legal service benefits are considered taxable income. … OSC Actions: OSC will automatically apply the Prepaid Legal Service Benefit for the 2024 calendar year for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsArrochar Meats, Inc.
… direction and oversight of DMNA. Arrochar Meats is a food catering business located in Staten Island, New York, that regularly provides food to the New York Army National Guard (National Guard). We … to fuel and 16 vouchers totaling $78,062 related to food DMNA purchased from Arrochar Meats during the period …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incPatient Safety Center Activities and Handling of Revenues
… and Quality Improvement Act of 2000 (Act), enacted October 6, 2000 and known as Lisa’s Law, was named after Lisa …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesState Comptroller DiNapoli Releases School Audits
… $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 322
… representative must contact the Payroll Systems Reporting Team at (518) 402-4168 or (518) 473-7426 to report the … Unclassified service of the State University of New York Legislative agency Department of Parks and Recreation as an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-filesCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or … to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… financial reports. The booking coordinator oversees hall rentals and certain fundraising events. The Department’s … through May 31, 2024 deposits, including those for hall rentals and fundraising, totaled $211,917. Adopt: Written …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mAre You Vested? And What It Means
… Are You Vested? Being vested means that you have earned … 4 members who have at least five years of credited service are vested. As of April 9, 2022, Tier 5 and 6 members also … service retirement benefit. Effective immediately, if you are a Tier 5 or 6 member with five or more years of service …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansOpinion 88-62
… reserve fund to finance) REFUSE AND GARBAGE -- Solid Waste Facility (creation of capital reserve fund to finance … separation, treatment, processing and disposal of solid waste and, for these purposes, to construct, operate and … grass cover crop, and sufficient grading to direct water off the fill area so as to minimize infiltration and preclude …
https://www.osc.ny.gov/legal-opinions/opinion-88-62