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Salamanca City School District – Financial Management and Payroll (2017M-138)
… formalizing controls and oversight associated with the payroll function. Key Recommendations Maintain unrestricted … with relevant statutes. Develop and adopt written payroll policies and procedures. … Salamanca City School District Financial Management and Payroll 2017M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… The purpose of our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, … have not provided employees with written procedures over payroll. District officials did not adequately segregate payroll duties or establish sufficient compensating controls. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Westport Central School District – Internal Controls Over Payroll (2014M-013)
… 1, 2012 through October 31, 2013. Background The Westport Central School District is located in the Towns of … Westport Central School District Internal Controls Over Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… period July 1, 2014 through May 31, 2016. Background The St. Lawrence-Lewis Board of Cooperative Educational Services … St LawrenceLewis Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371Rye City School District – Payroll and Leave Accruals (2016M-169)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… the District had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. … found the District established adequate internal controls over payroll. District officials implemented specific … control procedures that the District had established over the payroll process provided adequate supervision and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mPlattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… the District had established effective internal controls over payroll for the period July 1, 2011, to December 31, … The District established adequate internal controls over payroll and personal services. District officials … We also determined that the various control procedures over the payroll process that the District had established …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… 2013 through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a … Village of Cape Vincent Payroll and Claims Auditing 2015M131 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… the payroll process by reviewing and certifying the final payrolls. However, the Superintendent’s reviews were not … Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. District … be completed and records to be maintained for processing payrolls and maintaining leave records. Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Village of Nelliston – Department of Public Works Payroll (2015M-104)
… that timekeeping records for the DPW employees contain detail information of the dates of the days worked. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… purpose of our audit was to review the Village’s police payroll and water operations for the period June 1, 2012 … fiscal year total $707,870. Key Findings Police Department payroll payments were not adequately supported and leave time … Village of Franklinville Police Payroll and Water Accountability 2014M262 …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262State Agencies Bulletin No. 304
… are not an employee's most current effective dated row for a particular general deduction will be purged. Using this … dated or not, will remain. Agency Actions No agency action is necessary. Questions Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/304-general-deduction-purgeTown of Morehouse – Records and Reports (2021M-182)
… accounting records and reports in a complete, accurate, up-to-date or timely manner. The Town’s accounting records were … financial reports were not prepared for and submitted to the Town Board (Board). Because the Board did not have … accurate and timely financial information, its ability to monitor the Town’s financial affairs, accurately assess …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182NYS Payroll Online Customer Satisfaction Survey
… our application. If you have a question related to your payroll information, contact your agency coordinator . For …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyVillage of Herkimer – Payroll (2025M-37)
… (CBA). Direct supervisors also did not review or certify payroll registers, a detailed record of all payroll information for a specific pay period, including … and employees’ hours were correctly entered into the payroll system. However, time records were not always: …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Germantown Central School District – Payroll (2023M-3)
… (Board). Key Findings The District did not have adequate payroll processes to ensure compensation paid to employees … the Board. District officials did not properly segregate payroll processing duties and did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Village of Addison – Payroll (2024M-12)
… million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree … sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former Clerk-Treasurer was … that, if implemented, will improve the Village’s payroll function. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Rye City School District – Payroll (2024M-2)
… are not being made aware of what the District expects to incur in overtime costs and the budgets are not … regarding overtime. We analyzed the overtime paid to 15 employees with the highest overtime charges for their … monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Wantagh Fire District – Payroll (2013M-176)
… audit was to examine the District’s internal controls over payroll for the period January 1, 2012, through December 31, … $6.1 million. Key Finding Internal controls over payroll ensured that the District employees were paid only … audit was to examine the Districts internal controls over payroll for the period January 1 2012 through December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176