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Village of Montgomery – Purchasing and Information Technology (2013M-210)
… purchasing and information technology (IT) operations for the period June 1, 2011, through January 9, 2013. … located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed by a … number of quotes or RFPs Village personnel should obtain when purchasing items not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… by the Treasurer. Village officials do not review payroll in a timely manner, and there is no certification of payroll prior to printing checks. There was no evidence that … of duties performed by the Treasurer. Certify each payroll prior to the Treasurer preparing pay checks. Perform …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… Clerk-Treasurer. The former Clerk-Treasurer did not create or maintain cash journals, general ledgers or subsidiary revenue and expenditure ledgers and did not … budget-to-actual report. The Board has not audited, or caused to be audited, the Treasurer’s records since at …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… 2011, to July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population of 4,273 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253City of North Tonawanda – Financial Operations (2012M-203)
… volunteer fire companies and the City’s purchasing process for the period January 1, 2011, to August 31, 2012. … five member Common Council. The City’s general fund budget for the 2012 fiscal year is $34.7 million. Key Findings The … and supplies totaling $140,703 in 2011. We found that for all 24 claims tested, department supervisors did not …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Higher Education – 2023 Financial Condition Report
In academic year 202223 New York State public and private higher education institutions enrolled 777838 fulltime and 334247 parttime students
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationCUNY Bulletin No. CU-574
… corrected, a Job Request must be submitted by CUNY in the payroll system. Subsequent Job Data Rows Inserted after … for these rows must be submitted by CUNY through the payroll system. OSC will provide this listing to CUNY after … Information All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-574-2011-2017-blue-and-white-collar-retroactive-general-salarySUNY Bulletin No. SU-310
… implemented the 2019-2023 Agreement between the State of New York and the Communications Workers of America/Graduate … after the effective date of the payment as the result of new military orders: If the employee received a stipend, OSC … code of Paid Leave of Absence/MLS (Mil Stip) and the new biweekly stipend amount. A row on the employee’s Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-310-october-2020-stipend-increase-gnsu-employees-representedLocal Government – 2023 Financial Condition Report
… revenue ($90.5 billion) for local governments outside of New York City. School districts, towns, and villages received … counties are least reliant at 21.5 percent ($6 billion). State aid remained the second largest source of local …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentCost-Saving Ideas: Overtime Planning and Management
… as the employer's share of Social Security and Medicare payroll taxes, workers' compensation premiums, and retirement …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementCUNY Bulletin No. CU-722
… increases may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … Questions regarding transactions may be directed to the Payroll Earnings mailbox. Questions regarding taxes may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeState Comptroller DiNapoli Releases Municipal Audits
… White Plains and the Wilton Water and Sewer Authority . “In today’s fiscal climate, budget transparency and … and uncollected. As a result, approximately $13,900 in potential revenue to the village was not billed ($6,295), … ($5,782) or remained uncollected ($1,830). This occurred, in part, because the board had not adopted written policies …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … appointed the clerk to act as his bookkeeper. However, the New York State Attorney General’s office has expressed the …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1895
… this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates that the agencies must follow. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesXI.2.A Thresholds – XI. Procurement and Contract Management
… SUNY state university health care facilities as defined in Education Law § 350(5), State University Construction Fund … contracts and leases over $75,000 The approval threshold in State Finance Law § 112(3), which covers contracts where … designated for such agreements and should be created in the Statewide Financial System (SFS) with the appropriate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsTown of Spencer – Disbursements (2025M-35)
… item detail and cost per unit, the Board was provided with monthly summaries which referenced these invoices but … totaling $4,500 by using a credit account established with a local vendor who sold metal products without the … account had a remaining credit balance of $8,700 with the vendor as of September 25, 2024.The use of credit …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
Chenango Bridge Fire Company Cash Receipts and Disbursements 2014M300
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsCUNY Bulletin No. CU-702
… directed to the Payroll Deduction mailbox. … CUNY Bulletin No CU702 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseAccounts Payable Advisory No. 35
… not allowed to use this term for other types of payments and must receive prior approval from OSC to use this term. … request approval. … Selecting the Appropriate Payment Term and Scheduled Due Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsBrookfield Central School District – Claims Audit Process (2018M-6)
… The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, … rather than the entire Board as required by Education Law. All 100 claims we reviewed, totaling $1,517,352, were paid prior to audit. Not all individual claims are being reviewed during audit. Key Recommendations Audit claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6