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Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… Key Findings Based on the results of our review, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Opinion 94-15
… shall be the treasurer of such extraclassroom activity fund" (8 NYCRR 172.4). The board of education of each school …
https://www.osc.ny.gov/legal-opinions/opinion-94-15DiNapoli: NYC Immigrant Workforce Below 2015 Peak
… rely on foreign-born workers to keep businesses going, but we’ve seen a decline in this workforce when compared to the … from other countries to live and work in the U.S. legally if fleeing war or a natural disaster, but in late 2017, the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Issued To: County, City, Town and Village Chief Fiscal Officers … bonds. Proceeds of the revenue bonds are held by EFC in a trustee bank and wired to the local government's bank upon … of the advances. Funds are wired to the borrower by the trustee bank after EFC approves the borrower's request for …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsEDSS - Glossary of Terms
… total would be $2.8 million. Initial Term Amount The first term amount. Examples: If a five year procurement … Record. Examples: A five year contract with an initial first year and annual simplified renewals thereafter for four …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsCity of Glen Cove – Budget Review (B7-15-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Glen Cove is located in Nassau County. Our Office …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Manhasset Union Free School District – Separation Payments (2016M-150)
… February 29, 2016. Background The Manhasset Union Free School District is located in the Town of North Hempstead in … take necessary corrective action. … Manhasset Union Free School District Separation Payments 2016M150 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150State Police Bulletin No. SP-175
… is not equal to a step on the 04/01/16 Salary Schedule. Tax Information These monies are taxable income and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-175-april-2017-150-salary-increase-state-police-employees-representedState Police Bulletin No. SP-165
… of OSC’s automatic processing. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter 234 and 235 of the … State and the Police Benevolent Association and provides for a general Salary Increase effective April 1, 2016 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-165-april-2016-150-salary-increase-state-police-employees-representedTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… Purpose of Audit The purpose of our audit was to determine if internal controls over transfer station operations for the … January 1, 2011, to July 31, 2012. Key Findings The Town does not reconcile the amount of money collected with the amount of trash disposed at the transfer station. We found that over a three-month period in 2012, the weight …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Albany County Probation Department , Town of Java and the Virgil Fire District . “In today’s fiscal … have not disbursed these funds in a timely manner. Town of Java – Water Accountability (Wyoming County) Town …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background … Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company … not providing adequate oversight to ensure the procedures in the constitution and bylaws are being followed, and did …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… segregated critical duties so that one individual does not control all phases of a transaction, or designed … Village also needs to improve internal controls over IT. We found that copies of back-up data are not stored in a … Village’s IT system and provides guidance for employees if the Village’s computer operations are interrupted or its …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … staffing at the Authority, there was no segregation of payroll-related functions. The Office Administrator performed …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Willsboro Fire Department – Financial Operations (2014M-206)
… controls over the Department’s financial operations for the period January 1, 2013 through April 30, 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Purpose of Audit The purpose of our audit was to determine if the Treasurer properly deposited receipts and if disbursements were for proper Company purposes for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsState Agencies Bulletin No. 2004
… 2.5 RH5 OTK OR5 Overtime Recall Ann 2080 2.5 RR5 ORC E25* Extra Service Hourly 2.5 RE5 ES1 *Please note: Earnings Code … Extra Service rate from the employee’s Job Data record by 1.66667 (calculated by dividing 2.5 by 1.5) to derive a rate … and the original Hours/Units/Amount as a positive value. Retirement Information Monies paid using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… State Department of Labor (DOL) determines who qualifies for benefits and individual employers fund their own … to comment and specify the circumstances that resulted in unemployment. Managers should review these notices … charged to your account and could increase your tax rate in future years if your government uses the tax contribution …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… determine whether the County accurately distributed sales tax to municipalities and whether the County Treasurer and … The County overpaid municipalities $1.4 million in sales tax distributions from 2010 to 2016. The Clerk did not …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178