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Tri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the … Tri-Valley Central School District (District) is located in Sullivan and Ulster Counties, and is governed by the Board … comprises nine elected members. There are two schools in operation within the District, with approximately 1,100 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Town of Shandaken – Payroll (2013M-201)
… amounts from employees who under-paid, as well as reimbursement of the amounts over-paid by other employees. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… Town has a collective bargaining agreement (CBA) with the highway department employees, the Town lacks written policies … the payroll records for any errors. As a result, all six highway department employees received a total of 134.25 hours … six months of payroll we reviewed. Also, four of the six highway department employees did not receive a total of 37.50 …
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
… New York State Comptroller Thomas P. DiNapoli today announced … oil was not sought and had officials worked with the New York State Office of General Services to use a state … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1206
… Report List A new option has been added to show the Total Number of Reports Retrieved in the Reports List Supports … or on page 2 of the Control-D Manual. Users may need to contact their agency IT support to complete this … plug-in who experience problems printing or saving should contact OSC’s CIO Help Desk at (518) 486-6745. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgradeCUNY Bulletin No. CU-276
… below who receive a paycheck or direct deposit advice statement dated November 22, 2006 and who did not have the … and the employee’s paycheck stub or direct deposit advice statement. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesOpinion 90-3
… TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method … of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a … basis of the full valuations used to apportion the county real property tax. When the full valuations used to apportion …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Unified Court System Bulletin No. UCS-324
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to …
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. 1829.1
… This bulletin supersedes Payroll Bulletin No. 1829 . This bulletin is superseded by Payroll Bulletin No. 1829.2 . Purpose The purpose of this bulletin is to … follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-Negotiated and/or Undeliverable New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18291-april-2020-civil-service-employees-association-csea-retroactive-2State Agencies Bulletin No. 1919
… State Agencies Bulletin No 1919 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuState Agencies Bulletin No. 1915
… code of Pay Rate Change/CSL (Correct Salary) for all subsequent rows provided the employee remains in an … program runs for the Institution check date of 06/17/2021. All eligible rows in the employee’s record regardless of cycle will be updated. As a result, all retroactive adjustments will be paid in the Institution …
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
… to identify taxable and tax-exempt GO bond spending and reimbursement transactions. If a GO related program code is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classData Sources – 2022 Financial Condition Report
… Center for the Study of Education Policy, Illinois State University City of New York … National Student Clearinghouse NYC Office of Management and Budget NYS Department of Agriculture and Markets NYS Department of Corrections and …
https://www.osc.ny.gov/reports/finance/2022-fcr/data-sourcesControls Over Cash Advance Accounts (Follow-Up)
… accounts and whether the money is properly accounted for and used for appropriate business expenses. We concluded that these …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followOversight of Grants (Follow-Up)
… as of March 7, 2014 of the eight recommendations in our initial audit report, Oversight of Grants (2009-S-78). … Key Findings Department officials have made progress in correcting the problems identified in our initial report. Of the eight prior audit … as of March 7 2014 of the eight recommendations in our initial audit report Oversight of Grants …
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)
… a result, neither the Company nor we were able to confirm all money was recorded and deposited intact. 14 collections … Key Recommendations Develop financial procedures to ensure all the bylaws are followed. Ensure all collections and disbursements are supported with …
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)
… date, purchase price, date placed in service and useful life. As a result, officials were not aware that equipment in … date, purchase price, date placed in service, useful life and serial numbers. District officials generally agreed …
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; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime … Ensure the Board approves the salary or hourly wages of all officers and employees by position. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98St. Lawrence County – Financial Condition (2016M-173)
… our audit was to review the County’s financial condition for the period January 1, 2014 through September 30, 2015. … 15-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $226 million. Key Findings The … financial and capital plans to provide a framework for preparing future budgets and managing the financing of …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173