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Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… The District’s LOSAP point system is not consistent with State General Municipal Law (GML). Some firefighters did … point system as necessary to ensure it is consistent with GML. Ensure that firefighters receive the points to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… Purpose of Audit The purpose of our audit was to determine if District officials properly managed the … for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written long-term …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138North Salem Central School District – Network User Accounts (2022M-140)
… staff disabled 181 unneeded network user accounts. Seven of these users left the District between 2011 and 2019. Key Recommendations … and ensure that employees implement and comply with the procedures. Maintain a list of authorized user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140South Orangetown Central School District – Network User Accounts (2022M-24)
… user accounts for necessity. District officials agreed with our recommendations and indicated they will initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Lyndon Fire District – Disbursements (2022M-132)
… Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … purposes. However, the Board could improve oversight of and internal controls over disbursements. The Board: Did … Could not explain what specific procedures its reviews of financial reports included. Because the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… Of the 37 deposits totaling $8.5 million made to the CPF bank account during the audit period, we reviewed 10 deposits …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Purpose of Audit The purpose of our audit was to examine the Village’s Department of Public Works (DPW) …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Bradford Central School District – Online Banking (2022M-102)
… online banking policy and procedures. Monitor computer use with the acceptable use policy. Key Recommendations Limit … Periodically monitor computer use to ensure compliance with the acceptable use policy. District officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102State Agencies Bulletin No. 2101
… beginning January 4, 2023. Eligibility Criteria Employees with a regular work schedule of 20 hours or more per week are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decreaseState Agencies Bulletin No. 784
… Office of the State Comptroller (OSC), has partnered with the IRS to encourage employees to file tax returns … payroll offices should distribute the IRS e-File leaflets with paychecks and direct deposit advice statements the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/784-benefits-irs-e-fileState Agencies Bulletin No. 291
… Actions Agencies are required to enter the transactions for deduction code 899, NYS World Trade Center Relief Fund, … using the following effective date and deduction end date for the appropriate cycle. Cycle Effective Date Deduction End … 12/25/2002 NOTE: There are 27 paychecks in the year 2002 for Administration cycle employees. For Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fundTown of Wellsville – Budgeting (2021M-112)
… could improve budgeting practices and be more transparent with how it budgets for the general and highway funds. The … general and highway fund. Town officials generally agreed with our findings and recommendations and indicated they plan …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andCuba-Rushford Central School District - Financial Management (2020M-7)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … more beneficial to taxpayers. District officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Village of Bloomingburg - Financial Operations (2019M-246)
… Documents (AUDs), which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board … such as budget-to-actual reports and bank reconciliations with canceled check images, and maintain adequate accounting … AUDs are filed timely. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246State Agencies Bulletin No. 1982
… beginning January 5, 2022. Eligibility Criteria Employees with a regular work schedule of 20 hours or more per week …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseState Agencies Bulletin No. 1979
… Tiers 1 through 5 are affected. Background In accordance with Section 415 of the Internal Revenue code, providing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… Attending municipality board/committee meetings Preparing for municipality meetings Community activities in partnership … party rally/candidate forum Board and committee meetings for private organizations Socializing after legislative … meeting Personal volunteer work Services not paid for by the municipality (e.g., wedding ceremonies) …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesCharlotte Valley Central School District - Information Technology (2019M-27)
… who use IT resources. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Binghamton City School District – Information Technology (2019M-147)
… Ensure there is an adequate contract and separate SLA with SCRIC for IT services provided. Provide periodic IT … who use IT resources. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147