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… Purpose The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General Services’ (OGS) Fuel Card Services Contract …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsReal Property Tax Exemptions Administration (2017-MR-4)
… , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit was to determine whether town assessors were … through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Comptroller DiNapoli Releases School Audits
… a competitive process. District officials placed orders for goods or services without a valid purchase order, …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… Your beneficiary may be entitled to an ordinary death benefit, in … benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt … contributions (if any) are also payable to your beneficiary. Eligibility An ordinary death benefit may be …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your beneficiary may be entitled to an ordinary death benefit, in … benefit.The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt … contributions (if any) are also payable to your beneficiary. Eligibility An ordinary death benefit may be …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitState Agencies Bulletin No. 887
… Recovery and Reinvestment Act of 2009. According to the IRS, this provision may provide a tax credit of up to $400 … of Federal taxes. The new withholding rates appear in IRS Publication 15-T at www.irs.gov . Agency Actions Agencies are requested to share …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/887-changes-federal-tax-withholding-tablesKillawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether … an audit. Key Recommendations Develop a plan to reduce the amount of fund balance in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111State Agencies Bulletin No. 999
… of the Retirement Incentive Program is 7/1/10-9/28/10. In order to track and monitor the program, OSC has created … to be used by agencies to report retirement transactions in PayServ that fall under the program. For additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesCity of Yonkers – Budget Review (B6-15-15)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Irvington Union Free School District – Information Technology (2016M-266)
… acceptable use policy does not address computer users who do not use the District’s computers for instructional … the District’s acceptable use policy to address users who do not use computers for instructional purposes and to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266William Floyd Union Free School District – Payroll (2016M-165)
… The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165SUNY Bulletin No. SU-155
… should review Control-D report NBEN749 as described in Payroll Bulletin No. 866 (Instructions for Entering … Code 405. If an employee has chosen to not participate in the Supplemental Retirement Annuity Program (Code 404), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuityOrdinary Death Benefit – Career Plan
… Your beneficiary may be entitled to an ordinary death benefit, in … benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt … contributions (if any) are also payable to your beneficiary. Eligibility An ordinary death benefit may be …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… supervisors for which it had no legal authority to do so, and the District, as a result, made more than $810,000 … Board members. The Board, despite having no authority to do so, appointed two Treasurers and split the duties of …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Purpose of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… (OSC) Offset Unit is responsible for determining if a lien, offset, or payment assignment against each vendor exists. In the event that a lien, offset, or payment assignment does exist, OSC will … on that scheduled payment line was redirected due to a lien, offset, or payment assignment. All Business Units can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… [ read complete report - pdf ] Audit Objective Determine whether the Theresa …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Village of Richmondville – Disbursements (2012M-178)
… audit. There is a lack of segregation of duties within the payroll and disbursement processes and only limited oversight … and Second Deputy do not have full control over the payroll process or establish mitigating controls. Ensure that someone outside of the payroll process verifies that all employees are paid at …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… a Town Supervisor and four Councilmen. The Town’s general fund budget for the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The Board did not … sales tax revenues and incorrectly estimated the amount of fund balance that would be available to finance operations. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55