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Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request forms, … leave balances recorded in the employee leave records and found that 12 of these employees’ leave carryover amounts … were overstated by 47 days. Key Recommendations Develop and adopt a comprehensive system of controls over leave time …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… The Board should establish appropriate pay rates for all classes of employees. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesSUNY Bulletin No. SU-162
… OSC inserted a new row on Position Data effective 7/9/09 and updated the Earnings Program to NBW for Bargaining Unit … code of DTA CHG/Z12 with an effective date of July 9, 2009 and change the employee’s Earnings Program to NBW . Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweeklyContributing Toward Your Retirement – Article 14 Benefits
… You are required to contribute 3 percent of your gross earnings toward your retirement benefits for 25 … join the Retirement System, all salary and service earned in connection with all employment must be reported to us. … the New York State and Local Retirement System, and used in the calculation of all benefits paid by the Retirement …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementState Agencies Bulletin No. 1549
… input file from PEF for deduction code 392, Transamerica Life Insurance. Affected Employees Employees who previously … enrolled in payroll deduction for Transamerica (voluntary) Life Insurance offered through PEF Effective Date(s) … Benefits Program and Univers Transamerica Financial Life Insurance Company have each sent letters to affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1549-payroll-deductions-discontinued-transamerica-life-insurance-offeredJustice Court Fund
… to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report Now Application Resources Other Resources Town and Village Court Revenue Report Contact Us JCR User Guide for Town and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundColumbia County – Payroll (2014M-121)
… Purpose of Audit The purpose of our audit was to determine if controls over employee time and attendance … record. Payroll duties were not properly segregated. The auto-pay payroll system resulted in payments to part-time …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials accurately compensated … through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected five-member Town Board. The Town …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… through April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben County and has a population of … Village of South Corning ClerkTreasurers Records and Reports 2017M114 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… period July 1, 2015 through June 9, 2017. Background The Florida Union Free School District is located in the Towns of Goshen and Warwick … Florida Union Free School District Information Technology 2017M146 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Village of Northville – Joint Youth Activity Program (2016M-339)
… a proper review of financial transactions. The Director does not always provide a record detailing the dates of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Unified Court System Bulletin No. UCS-234
… Purpose To notify agencies of increased eligibility for First Unum Life Insurance (code 534) and two new deduction codes for First Unum Disability Insurance (code 524), and First Unum Accidental Death and Dismemberment Insurance (code … To notify agencies of increased eligibility for First Unum Life Insurance code 534 and two new deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesComptroller DiNapoli Releases School District Audits
… security policies and procedures to safeguard IT assets. In addition, employees stored personal data, such as photos, … 2018, the audit period. Three employees received $34,738 in health insurance buyouts that they may not have been …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Lake George Fire Company - Cash Receipts (2015M-216)
… $125,000. Key Findings Maintain detailed collection records and ensure that all collections are deposited timely … checks, monthly bank reconciliations and other financial records, including those of the Drill Team. Ensure that an … Treasurer’s and the Drill Team’s chief financial officer’s records is performed by the Department’s audit committee. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Department is a not-for-profit corporation incorporated in 1929, located in the Town of Hamlin, Monroe County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… of the financial activity to safeguard District assets for the period January 1 through December 31, 2014. … general fund budget totals approximately $35,000 for the 2015 fiscal year. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Cincinnatus – Financial Operations (2016M-238)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, 2015 through April 29, 2016. Background The … received or disbursed funds. Key Recommendations Annually review and update the procurement policy, as necessary, and …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238What is the Real Property Tax Cap?
… stay within the Tax Cap. Local government boards must pass a local law or resolution by at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The Office of the New York State Comptroller has …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… and approved by the Board. The District used debit cards to make purchases totaling approximately $14,000. The Board … by law. Certain Treasury duties were improperly assigned to a professional service provider and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Elmira – Financial Condition (2015M-226)
… August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of approximately 6,940 … and the reasonable level of fund balance to be maintained in each fund to meet the Town’s needs. Implement a plan to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226