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Chestertown Fire District – Claims Processing (2016M-387)

… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, properly authorized and approved prior to payment and for valid District purposes for the period … documentation. Resolutions that the Board passed to approve claims for payment did not include information …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387

Town of Barton – Financial Planning (2015M-52)

… Purpose of Audit The purpose of our audit was to assess the Board’s financial planning practices for the … Findings Board members budgeted similar amounts from year to year for specific line items, without considering … actual revenues and expenditures when determining amounts to be budgeted for each revenue and appropriation line. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52

Village of Dering Harbor – Board Oversight (2020M-29)

… four of the five years and general fund balance declined from $61,710 to $3,491. Did not properly authorize a local …

https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29

Lake George Fire Company - Cash Receipts (2015M-216)

… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216

Greenville Fire District #1 – Board Oversight (2014M-376)

… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial … were not properly established. Claims were paid prior to Board review and did not contain itemized vouchers. The Treasurer does not provide budget status reports to the Board and there is no independent oversight to ensure …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376

Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)

… not-for-profit organization that provides fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. The Company consists of approximately 20 active members and is governed by an elected four-member Board of Directors. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriation

XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures

… Major asset class Function and activity Reference to acquisition source document Manufacturer, model number, … with each agency responsible for individual details. Guide to Financial Operations REV. 12/01/2021 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-records

Town of Preble – Non-Payroll Disbursements (2023M-17)

… Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of … increased risk that errors or irregularities could occur and remain undetected and uncorrected. Specifically: Town …

https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17

Germantown Central School District – Payroll (2023M-3)

… processing duties and did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3

Lake Placid Central School District – Investment Program (2023M-94)

… report – pdf] Audit Objective Determine whether the Lake Placid School District (District) officials developed … audit lake placid school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94

St. Paul Boulevard Fire District - Board Oversight (2018M-116)

… St Paul Boulevard Fire District Board Oversight 2018M116 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116

Mount Sinai Union Free School District - Financial Condition Management (2018M-34)

… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund … 2016-17. The District generated operating surpluses each year, which resulted in appropriated fund balance not being … $16.6 million (35 percent) for the period. The District’s year-end unrestricted fund balance exceeded the 4 percent …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-management

Opinion 2005-5

… subordinate officer is increased) GENERAL MUNICIPAL LAW §207-m: If a village’s employer contribution to the New York … not entitled to any increase in compensation under section 207-m of the General Municipal Law. This is in reply to your … a village police chief under General Municipal Law §207-m. You indicate that the police chief and the police …

https://www.osc.ny.gov/legal-opinions/opinion-2005-5

State Agencies Bulletin No. 2370

The purpose of this bulletin is to provide processing instructions to agencies for entering the new Signon Bonus payments for eligible employees at DOCCS

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2370-new-sign-bonus-eligible-employees-department-corrections-and-community

State Agencies Bulletin No. 1866

… Purpose The purpose of this bulletin is to provide general guidance on services … to the employee. Reissued Form W-2cs Definition: A copy of the most recent Form W-2c issued. A Reissued Form … the IRS using the phone number provided in the IRS lock-in letter. General Tax Notices A copy of all tax notices must be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tips

Arlington Fire District - Purchasing (2018M-43)

… Objective Determine whether the Board ensured that goods and services were procured in accordance with the District’s … established adequate procedures to ensure that goods and services were procured in accordance with the District’s … purchases totaling $334,676 made during our audit period and found that they were properly procured. We commend …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43

Wall Street Bonuses Rose In 2012

… rise by 8 percent to $20 billion during this year’s bonus season, according to an estimate released today by State … who work in New York City during the traditional bonus season. Bonuses paid by firms to their employees located … rise by 8 percent to $20 billion during this years bonus season according to an estimate released today by State …

https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012

SUNY Bulletin No. SU-323

… (APSU BU31) titles who work at a SUNY University Hospital are affected. Background The Memorandum of Agreement (MOA) … Payments using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These earnings are taxable income, will be included in the employee’s …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-rates