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Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… a result, the risk that the District may become the victim of a cybercrime and experience financial losses is heightened. Of the District’s 10 online banking users, six users were not … provided with online banking access to one or more of the District’s bank accounts. Five of the six users not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… amounts are based on estimates of what each municipality is due. In the third month of each calendar year quarter, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberReview of Collecto, Inc
… determine whether payments made by the State University of New York Downstate Medical Center (Downstate) to Collecto, … determine whether payments made by the State University of New York Downstate Medical Center Downstate to Collecto In …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incTown of Ticonderoga – Capital Project Management (2023M-38)
… for monitoring all capital project expenditures, there is an increased risk of recording errors going undetected and …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… $3 million annually. Department heads utilize worksheets to prepare budget estimates, which are then required to be manually input into the financial system by the … There are also no verifications within the worksheets to ensure budget estimates are balanced. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetState Agencies Bulletin No. 1914
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. Questions regarding the dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1877
… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Otego-Unadilla Central School District - School District Website (S9-19-26)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… to review and verify that all data in the annual report is accurate and complete. IDA officials generally disagreed …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalFishers Fire District – Financial Condition (2021M-128)
… balance increased to $1.8 million, which is sufficient to pay 43 percent of the District’s 2020 expenditures. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Henrietta Fire District – Financial Condition (2021M-27)
… and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real … 2017 through 2021. As a result, fund balance increased to $4.4 million on December 31, 2020, which is excessive and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Throop – Highway Department (2021M-115)
… for projects conducted with surrounding towns or maintain records to track the costs related to these services to …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… bonds at private or negotiated sale to first secure the New York State Comptroller’s approval. Certain municipalities … bonds or notes at private sale, regardless of limitations on private sales otherwise in law. New York City, Buffalo, Yonkers, Erie County and Nassau …
https://www.osc.ny.gov/debt/approvalsUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… years. The Corporation’s ability to pay off the LOCs is contingent on the sale of three properties, which …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… annually to ensure the amount credited to each employee is accurate. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Village of Catskill – Accounting Records and Reports (2024M-66)
… to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66State Agencies Bulletin No. 1989
… This bulletin is superseded by Payroll Bulletin No. 1989.2 . Purpose The purpose of this bulletin is to provide information and processing instructions … for affected employees at OPWDD represented by PEF or CSEA is .00120. Effective Dates The new overtime rate is effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainUnified Court System Bulletin No. UCS-123
… Purpose To provide agencies with instructions for entering the payments. Affected Employees Represented and … one (1) Bonus Payment. The Bonus Payment is not prorated for part-time or hourly employees. Agency Actions Agencies … RBP (Ratification Bonus Payment) on the Time Entry page for all eligible employees using the following information: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesCUNY Bulletin No. CU-248
… Purpose To provide agencies with procedures for processing payment of … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-248-payment-cuny-nurses-health-specialty-differentialTown of Lockport – Justice Court (2018M-36)
… a current and accurate list of all bail held and disbursed is maintained and reconciled with cash in the bail account …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36