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Town 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 audit claims and did not develop and adopt written …
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)
… officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings … amounts was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA … officials did not adopt written policies or procedures for charter school tuition billing. Key Recommendations …
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)
… to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due … collected. Key Recommendations The City Clerk should work with the credit card vendor and the Internal Revenue Service … and recording cash receipts. City officials disagreed with certain aspects of our findings and recommendations, but …
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)
… secured to protect against unauthorized use, access and/or loss. Key Findings District officials did not ensure IT … and protected against unauthorized use, access and/or loss. District officials did not: Adequately manage user … secured to protect against unauthorized use access andor loss …
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 District generated operating surpluses in three of those years, only a fraction was used to finance … through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, exceeding the 4 percent statutory limit. Of the District’s six reserves, two were not used as intended …
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)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Town’s … The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Towns …
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)
… the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 books and records after we started the audit on January 7, 2020. Did … whether the Town Supervisor maintained uptodate accounting records and reports …
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
… the consequences to their NYSLRS membership For example, ERS sheriff or correction officer service is generally not … or 25-year retirement plan but makes them eligible to join ERS under a regular retirement plan, they can join ERS and transfer their membership and service credit from …
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-103Office of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… Director Jennifer Freeman made the following statement today: "It's disappointing and shocking that a regulator … Director Jennifer Freeman made the following statement today …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… forms or supporting documentation to verify eligibility for the exemption or accuracy of exemption calculations. … and ensure exemptions are granted after the new owners apply. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215State Agencies Bulletin No. 1309
… processed in a separate check dated 04/17/14 (Institution Pay Period 26L) or 04/23/14 (Administration Pay Period 1L). There is no direct deposit for this payment. … payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in a BU02, BU03, …
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
… if additional copies are needed. Add employees who do not appear on the listing, such as: Eligible employees in … the appropriate transaction to correct the information. Do not add or delete employees whose eligibility will change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1465-april-2016-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1475
… Purpose To inform agencies of OSC’s automatic processing of the April … payment in the amount of $1,250 or $2,500. A side letter to the agreement dated March 20, 2012 states that employees … a successor agreement is negotiated. Payments will be made to such employees in April 2016 provided they continue to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1475-april-2016-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 1388
… the amount of $1,250 or $2,500. Effective Date(s) Payment is effective 04/01/15 and will be processed in a separate … 26L) or 04/22/15 (Administration Pay Period 1L). There is no direct deposit for this payment. Eligibility Criteria … for the April 2015 CSEA LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1388-april-2015-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1342
… not processed automatically. Affected Employees Employees in the following bargaining units with an increment code of … effective October 2014 as a one-time, lump sum payment in the amount of $1,250 or $2,500. Effective Date(s) Payment is effective 10/01/14 and will be processed in a separate check dated 10/16/14 (Institution Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1342-october-2014-civil-service-employees-association-csea-longevity-lumpDivision of Housing and Community Renewal Bulletin No. DH-69
… and Community Renewal of OSC’s automatic processing of the October 2014 Rent Regulation Services Unit (RRSU) LLS payment … for payment of the 2014-2015 Longevity Payment effective October 2014 as a one-time, lump sum payment in the amount of … equated to a grade (Grade 001-032) are eligible for the October 2014 RRSU LLS payment provided the employee: Is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-69-october-2014-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-72
… Purpose To inform the Division of Housing and Community Renewal of … 001-032) and NS positions (Grade 600) which are equated to a grade (Grade 001-032) are eligible for the April 2015 … years of continuous service* at a base annual salary equal to or greater than the Job Rate of the employee’s grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-72-april-2015-district-council-37-dc37-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-75
… and Community Renewal of OSC’s automatic processing of the October 2015 Rent Regulation Services Unit (RRSU) LLS payment … created to indicate job rate credit minimum of 10 years (October 2004 or earlier) for employees who were previously established on the October LLS payment cycle at the time of appointment to a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-75-october-2015-district-council-37-dc-37-rent-regulation