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Forestburgh Fire District – Financial Activities (2015M-203)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203

Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)

… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded Length of … the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is governed by an … Key Findings The District’s LOSAP point system is not consistent with State General Municipal Law (GML). Some …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015m

Bovina Fire District – Fund Balance (2015M-138)

… Purpose of Audit The purpose of our audit was to determine if District officials properly … is located in Delaware County. The District is governed by an elected five-member Board of Commissioners. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138

Humphrey Fire District – Financial Controls (2014M-37)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations … The Treasurer did not submit an annual financial report to the Board and has not filed an annual financial report … should submit an annual report of financial activity to the Board and should complete and file the delinquent …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37

Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)

… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … separation payments. … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …

https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353

Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)

… - pdf] Audit Objective To determine whether: The Board of Trustees provided adequate oversight of the Library’s financial operations. Library officials … and the school board. 2 According to the Library’s by-laws … Determine whether the Board provided adequate …

https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126

Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)

… policy. The Board should require adequate documentation to support all vouchers and thoroughly review the documents to determine if purchases are appropriate prior to approving vouchers. … Determine whether the Board properly …

https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94

Suffolk County Community College - Information Technology (2018M-130)

… website are not required to attend cybersecurity training. In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130

Town of Junius – Supervisor’s Records and Reports (2017M-168)

… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records … financial records and reports are incomplete and not up-to-date. The Supervisor did not provide the Board with the necessary financial reports to adequately monitor operations. The Supervisor did not file …

https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168

City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)

… March 31, 2017. Background The City of Sherrill is located in Oneida County and has a population of approximately 3,070. …

https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228

Town of Nanticoke – Financial Condition Management (2017M-186)

… May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186

State Agencies Bulletin No. 784

… promoting the benefits of electronic filing of income tax returns. Affected Employees All employees Effective … has partnered with the IRS to encourage employees to file tax returns electronically. E-File leaflets promoting … promoting the benefits of electronic filing of income tax retu …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/784-benefits-irs-e-file

Leaves of Absence – State Police Plan

… Since service is usually not credited for any period of time you do not receive earnings, credit is not given for: Leaves of absence without pay; Authorized, unpaid … Leave Act. Tier 2, 5 and 6 members receive half credit for sick leave at half pay. Workers’ Compensation You will …

https://www.osc.ny.gov/retirement/publications/1518/leaves-absence

Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)

… the effectiveness of the billed receivable process for the period July 1, 2014 through August 25, 2015. … approximately 104,000 students. Budgeted appropriations for the 2015-16 fiscal year total approximately $153.5 … Key Findings The Board did not adopt a formal policy for effectively monitoring accounts receivable and ensuring …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivables

Uniondale Union Free School District – Procurement (2016M-195)

… Purpose of Audit The purpose of our audit was to assess the District’s procurement … that the District receives the correct items and pricing when purchasing goods and services from government contracts …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195

Village of Nelliston – Department of Public Works Payroll (2015M-104)

… employee leave accruals and maintenance of payroll time records for the period June 1, 2013 through November 30, … accrual policies and procedures. Ensure that timekeeping records for the DPW employees contain detail information of …

https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104

Bradford Central School District – Online Banking (2022M-102)

… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District … officials did not: Ensure that authorized access to online bank accounts was limited. Have an adequate online banking …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102

State Agencies Bulletin No. 2101

… rate decrease. Affected Employees Employees eligible for the New York State Paid Family Leave Program are … premium rate and the maximum weekly employee contribution for coverage will be 0.455% (0.00455) of employees’ weekly wage. The maximum employee premium deduction for Paid Family Leave in 2023 will be $399.43 per year. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decrease