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Naples Central School District – Online Banking (2015M-143)
… internal controls related to online banking for the period July 1, 2013 through June 16, 2015. Background The Naples … assets and could improve best practices by enabling alerts and other security measures available from both of the District’s banks. Key Recommendation Ensure that alerts and other security measures available from both of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143SUNY Bulletin No. SU-323
… is superseded by Payroll Bulletin No. SU-323.2 . Purpose The purpose of this bulletin is to provide information and … establishing a temporary overtime rate for employees in certain titles represented by PBANYS working at a SUNY University Hospital. Affected Employees Employees in certain Agency Police Services Unit (APSU BU31) titles who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesTown of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Purpose of Audit The purpose of our audit was to determine whether Town … October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of approximately … billed, collected and enforced. Customers were not billed in accordance with the Board-established rates, resulting in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Overview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … 5 members and Tier 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, … retirement plan on your membership. Call 866-805-0990 (press 2, then follow the prompts). * PFRS Tier 6 members …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewState Agencies Bulletin No. 339
… time entry transactions for taxable Non-Cash Merit Awards. Affected Employees M/C employees who receive Non-Cash Merit Awards that meet the following conditions: All "cash equivalent" non-cash merit awards, such as gift certificates and bus or subway tokens. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… of a vendor record for the recipient and reporting of 1099-MISC income. Please see Section 5.K - Federally … withholding); such payments will be reported on IRS Form 1099; or not taxable. To properly categorize each payment for … to the recipient, and must be reported to the IRS on Form 1099-MISC, except to the extent that the payments are to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsState Agencies Bulletin No. 1602.2
… Employees Employees who are overtime eligible and are in CSEA Bargaining Units 02, 03, 04 and 47 Background Chapter 165 of the Laws of 2017 which implemented the 2016-2021 Agreement … Employees Association (CSEA), provides for the change in the calculation of overtime for all eligible members. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16022-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… served as a court-appointed administrator. Parisi entered the plea in White Plains federal court before U.S. Magistrate Judge … for his crime.” According to the allegations contained in the Indictment: Parisi was appointed administrator of the …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtState Agencies Bulletin No. 194
To provide agencies with reporting instructions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/194-new-bargaining-units-eligible-participate-voluntary-reduction-workLiberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Cost-Saving Ideas: Containing Employee Health Insurance Costs
… As an employer, you should always look for ways to contain health insurance … Review the practices below and determine whether they can achieve cost savings and still provide the right coverage … Benefits For employees who have coverage available under a spouse’s plan or another secondary source, offer them the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… of Audit The purpose of our audit was to determine whether Company officials ensured that the Treasurer was properly … January 1, 2013 through May 16, 2014. Background The West Corners Fire Company is a volunteer organization that is … approximately $20,000 in revenues from foreign fire insurance, fundraising activities and donations, and also …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andState Agencies Bulletin No. 1404
… paid workers’ compensation leave effective on or after the beginning of the pay period of the first pay check in calendar year 2015 Effective Date(s) Effective the … and June 11, 2015 (Institution). Refunds will be processed in separate paychecks. Background Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… Purpose of Audit The purpose of our audit was to assess the City’s progress, as of January 26, 2015, in implementing our recommendations in the audit report released in May 2013. Background The City …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fBriarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… Purpose of Audit The purpose of our audit was to review the District’s … The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… town seneca falls audit follow up procurement …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fSafety at Stations
… created as a public benefit corporation subsidiary of MTA in 1970. SIR is responsible for the operation of a rapid transit railroad system on Staten … 30 minutes, and more frequently during weekday rush-hours. In addition to regular operations and maintenance, SIR’s …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsState Agencies Bulletin No. 2010
… Purpose: The purpose of this bulletin is to provide agencies … the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … BU05 Background: Pursuant to the side letter contained in the 2016-2021 Agreements between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2010-2022-special-assignment-duty-pay-calendar-year-2021Town of Middlebury – Purchasing (2013M-212)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … 19, 2013. Background The Town of Middlebury is located in Wyoming County and serves a population of approximately … the highway fund. Key Findings We tested purchases made in 2012 from five vendors totaling $100,943 for compliance …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady County and has approximately 7,700 residents. … the computerized accounting records agrees with the bail on deposit in the bail bank account. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148