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Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… 30, 2013. Background The Town of Charleston is located in Montgomery County and has a population of approximately 1,400 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326State Comptroller DiNapoli Releases Municipal Audits
… (Chautauqua County) Auditors could not determine whether swim program fees totaling $21,843 were properly accounted … addressing what periodic financial reports the company had to provide the district. Annual Update Documents were not … worked with the New York State Office of General Services to use a state contract the district could have saved $2,805, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1206
… must install a new Control-D Print/Save plug-in. This installation can be done prior to the upgrade on November 19. The plug-in download, which contains installation instructions, can be found on the Control-D … need to contact their agency IT support to complete this installation. NOTE: Users who have already installed the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgradeCUNY Bulletin No. CU-276
This bulletin explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesOpinion 90-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the allocation of county sales tax revenue required by Tax Law 1262d should be made on the basis of the full valuations used to apportion the county real …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Unified Court System Bulletin No. UCS-324
… the 2021-2026 Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service … earnings that are automatically calculated by the system (e.g. overtime), agencies must separate earnings by … Judicial position or a position outside the Unified Court System) effective after receiving the April 2023 JLP payment, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentState Agencies Bulletin No. 1915
… a result, the salary steps for each corresponding salary grade on the schedules for both bargaining units will match. … Increase: NYS Bargaining Unit: 21 Comp Rate Code: ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 600, … Increment Code Description 004X Below Job Rate; Holding 1 Long Pay (10 Year) 005X Below Job Rate; Holding 2 Long Pays …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1915-april-2021-retroactive-parity-salary-increase-non-arbitration-eligibleV.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds … Class captures the Period of Probable Usefulness PPU for General Obligation GO Bonds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classData Sources – 2022 Financial Condition Report
… Taxation and Finance NYS Department of Transportation NYS Division of Criminal Justice Services NYS Division of the Budget NYS Education Department NYS Higher …
https://www.osc.ny.gov/reports/finance/2022-fcr/data-sourcesControls Over Cash Advance Accounts (Follow-Up)
… determined whether Parks needs their advance accounts and whether the money is properly accounted for and used for appropriate business expenses. We concluded that these accounts received little scrutiny and made recommendations to improve internal controls over …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followOversight of Grants (Follow-Up)
… the Department's oversight of grant activity. We found that the monitoring performed by the Freight and Passenger … information sharing within the Department and with other State agencies that also provide grant funding. Key Findings … Department officials are awaiting implementation of a new Statewide Grants Management System, currently scheduled …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners … audit Fort Hunter fire district capital reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… Objective Determine whether the Schonowe Volunteer Fire Company, Inc. (Company) Board provided adequate oversight of financial … (bylaws) were followed. As a result, neither the Company nor we were able to confirm all money was recorded … Determine whether the Schonowe Volunteer Fire Company Inc Company Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Greenville Fire District - Fixed Assets (2019M-223)
… purchase price, date placed in service, useful life and serial numbers. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Town of Lake Luzerne – Payroll (2022M-98)
… payroll; 15 of 54 payroll registers reviewed were not certified. Accepted incomplete time records for processing … Key Recommendations Ensure payrolls are reviewed and certified. Ensure timecards are complete and fully in …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98St. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Background The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in … benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
NorwoodNorfolk Central School District Claims Auditing 2016M288
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Whitesville Central School District – Financial Management (2016M-313)
… School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, … unrestricted fund balance totaled more than $1.3 million and was 20 percent of the 2015-16 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … is located in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-condition