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State Agencies Bulletin No. 1946
… of the agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is … Note: Changes made to the agency return address for Form W-2 also changes the return address for direct deposit … the correct return address is printed on the Employee Form W-2 (Wage and Tax Statement) for 2021. OSC Actions OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxComptroller DiNapoli Releases Municipal Audits
… paid to town employees were either not properly documented or not approved, and auditors found questionable payments to … recorder in 2013 with no board approval of her salary or record of hours worked. Village of Greenwich – Justice … maintain timely and accurate cash records, or submit monthly reports to the state Justice Court Fund on …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… approximately $46,400 did not have required asset tags and/or were not on the inventory list. Three assets with combined … purchase prices of almost $14,400 did not have a location, or had an incorrect location indicated, on the inventory … an increased risk that its assets could be lost, stolen or misused. Key Recommendations Ensure the inventory list is …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… The Central New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a centrally located …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Richmondville – Disbursements (2012M-178)
… 2012. Background The Village of Richmondville is located in Schoharie County. The Village has 918 residents; its … had the wrong amounts withheld for health insurance. In addition, 447 checks totaling approximately $325,000 were …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately … not develop budgets with realistic estimates of revenues. In recent years, the Board over-estimated the sales tax …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55College at Brockport – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesTown of Cortlandville – Fuel Purchases (2012M-171)
… that the Town paid the lowest price compared to available State and County contract prices. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau County and has a population of approximately 1,200. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… Conduct an annual audit of the Supervisor’s records or engage an independent auditor to conduct the audit. … The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… policies and procedures to ensure segregation of duties or establish compensating controls for the handling of cash …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the ECA and scholarship … funds. Collections were not deposited in a timely manner or properly supported. ECA and scholarship fund accounting … and recommendations and indicated they have initiated or planned to take corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… Unit is responsible for determining if a lien, offset, or payment assignment against each vendor exists. In the event that a lien, offset, or payment assignment does exist, OSC will redirect the … (SFS) Accounts Payable Module. A voucher may have one or more scheduled payment records. To view all payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountEast Ramapo Central School District – Financial Condition (2013M-141)
… the sale was delayed due to a lawsuit filed with the State Education Department (SED). Unless these budgetary and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141State Agencies Bulletin No. 1855
… of the agency address that will be displayed on Employee Form W-2 for Tax Year 2020. Effective Dates This bulletin is … NOTE: Changes made to the agency return address for Form W-2 also changes the return address for direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-taxCollege at Cortland – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… The Treasurer did not maintain adequate accounting records or provide regular financial reports to the Board. She also …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Monticello Joint Fire District – Fiscal Operations (2017M-80)
… established the levels of fund balance to be maintained or thresholds for reserves. Although the Board established a … such as reviewing bank reconciliations, bank statements or canceled check images on a monthly basis are performed. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Town of Amenia – Leave Accruals (2013M-361)
… October 10, 2013. Background The Town of Amenia is located in Dutchess County and has a population of approximately … million, respectively. Key Findings Internal controls in the payroll department were generally operating …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361State Agencies Bulletin No. 999
… Purpose To inform agencies of the creation of Reason Codes TRI and NPR . Affected Employees All employees who elect to retire under the 2010-11 Retirement Incentive Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codes