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Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … $14,405 without sufficient supporting documentation to allow officials to determine whether the expenses were for valid purposes. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Factors Affecting an Employer’s Annual Payment – What Every Employer Should Know
… Who Are Members Generally, the more members there are on an employer’s payroll, the higher the employer’s annual …
https://www.osc.ny.gov/retirement/employers/partnership/factors-affecting-employers-annual-paymentBecoming Eligible for a Benefit – En-Con Police Officers Plan
… You may retire at any age after completing 25 years of En-Con police service, or you …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitRome City School District – Financial Management (2015M-215)
… of Audit The purpose of our audit was to examine the District’s financial management practices for the period July … 1, 2013 through January 31, 2015. Background The Rome City School District is located in the City of Rome and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Carle Place Union Free School District – Network User Account Controls (2022M-121)
… Audit Objective Determine whether Carle Place Union Free School District (District) officials established adequate … action. … Determine whether Carle Place Union Free School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsEast Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… The East Syracuse Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and Dewitt, in Onondaga County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessState Agencies Bulletin No. 2190
… The purpose of this bulletin is to inform agencies of the 2024 New York State Paid Family Leave Program rate decrease. … Financial Services announced the 2024 premium rate and the maximum weekly employee contribution for coverage will be … of employees’ weekly wage. The maximum employee premium deduction for Paid Family Leave in 2024 will be $333.25 per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseXV.14 Federal Admin Recoveries – XV. End of Year
… authority for Federal Transfers to Other Funds (Source 9’s) lapses on the last day of the state fiscal year. Source 9 requests for new activity codes must be received by … period. Agencies should review their child budgets for Source 9 related activity codes and reduce them to actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesTown of North Greenbush – Town Clerk (2017M-132)
… deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … record, deposit, disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… purposes and independently reviewed and approved prior to payment. Key Findings We reviewed 100 claims totaling … claims were independently reviewed and approved prior to payment. We also found: The Board did not appoint someone to … Ensure all claims are audited and approved prior to payment. HCIDA officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsBuffalo City School District - Charter School Tuition Billing (2019M-122)
… tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, District officials … action to avoid a potential $1.7 million overpayment in 2018-19. The Board and District officials did not adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… due to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not … vendor and the Internal Revenue Service (IRS) to recover funds withheld. Provide oversight and segregate incompatible …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Duanesburg Central School District – Information Technology (2021M-40)
… Provide cybersecurity awareness training to employees. After sharing our findings, the Management Information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… the Board adopted budgets with reasonable estimates and reserves were used for their intended purposes. Key … the District’s six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of Day – Supervisor’s Records and Reports (2014M-225)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2013 through April 30, 2014. … daily accounting requirements. Budgeted appropriations for 2014 total approximately $1.78 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… reports are complete, accurate and up-to-date and deposit funds received in a timely manner. Complete and submit AUDs …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Changing Employers – Membership and Enrollment
… a particular title. A special plan allows for retirement after 20 or 25 years of service, regardless of age. If an …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersTown of Lewis – Highway Purchases (2014M-103)
… November 30, 2013. Background The Town of Lewis is located in Lewis County and has a population of approximately 850. It … a claim for prepayment of materials to be received in the following year. Key Recommendations Ensure that all Town officials and employees involved in purchasing have a copy of the Town’s procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103State Agencies Bulletin No. 1309
… the April 2014 CSEA LLS payment and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and the CSEA, provides for payment of the 2014-2015 Longevity Payment effective … (Administration Pay Period 1L). There is no direct deposit for this payment. Eligibility Criteria Employees in graded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1309-april-2014-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1465
… the April 2016 CSEA LLS payment and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and the CSEA, provides for payment of the 2016-2017 Longevity Payment effective … (Institution Pay Period 1L). There is no direct deposit for this payment. Eligibility Criteria Employees in graded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1465-april-2016-civil-service-employees-association-csea-longevity-lump-sum