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Arkport Central School District – Payroll (2016M-338)

… Purpose of Audit The objective of our audit was to evaluate the accuracy of payroll payments for the period … Review the calculations for separation payments prior to the payments being made. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338

Walton Central School District – Financial Condition (2014M-118)

… in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118

Spencer-Van Etten Central School District – Financial Condition (2014M-233)

… cost-savings opportunities, reduced staffing, paid down debts and sought lower-cost health insurance. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233

Village of Sagaponack – Claims Processing (2017M-124)

… audit was to examine the Village’s claims audit process for the period June 1, 2015 through February 28, 2017. … is located in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village is … Board of Trustees. Budgeted general fund appropriations for the 2016-17 fiscal year totaled $850,659. Key Findings …

https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124

Rensselaer City School District – Medicaid Reimbursements (2024M-42)

… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42

Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)

… districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a seven-member … Not all assets were recorded on the Fixed Assets list, and assets were not always in the locations indicated. Not all assets were tagged and some …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268

Hicksville Union Free School District – Managing Network User Accounts (2023M-20)

… including business office network user account access. In addition, sensitive IT control weaknesses were … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts

Restrictions – State Police Plan

… members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. … employer is not public service and cannot be included in your pensionable earnings. As of July 1, 2019, public …

https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictions

Restrictions – Special 20- and 25-Year Plans

… the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more … that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety overtime: … Your employer reports pensionable overtime earnings to NYSLRS. Generally, earnings for overtime worked for a …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictions

Orchard Park Public Library – Audit of Claims (2016M-191)

… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of … Orchard Park Public Library Audit of Claims 2016M191 …

https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191

Village of Canajoharie – Procurement (2015M-36)

… 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in Montgomery County, and has a population of approximately … Village officials and employees failed to obtain quotes in accordance with the Village’s procurement policy. Key …

https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36

Greenlawn Water District – Accounting Records (2015M-231)

… of our audit was to examine the District’s accounting records and reports for the period January 1, 2014 through … not maintain complete, accurate and up-to-date accounting records. The Business Manager did not provide sufficient … Key Recommendations Maintain the District’s accounting records in a timely, accurate and complete manner. More …

https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231

South Farmingdale Water District – Information Technology (2014M-153)

… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard the District’s information technology resources …

https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153

Town of Jefferson – Selected Financial Operations (2014M-332)

… July 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 … five-member Town Board. Budgeted appropriations for 2015 total approximately $1 million. Key Findings The Board and Supervisor did not ensure that all disbursements were for Town purposes and that all water …

https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332

Town of Colonie –Justice Court Operations (2014M-114)

… Background The Town of Colonie is located in Albany County and has a population of approximately 82,000 residents. It is … seven-member elected Town Board comprising the Supervisor and six Board members. The Court is comprised of three elected justices who oversee Court operations, and collected approximately $2.5 million in fines, fees and …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114

Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)

… our audit was to determine whether the Board ensured that cash disbursements were approved and for valid Company … Vischer Ferry Volunteer Fire Company Cash Disbursements 2016M245 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016m

CUNY Bulletin No. CU-434

… It is necessary to obtain a new authorization card only if the employee wants to contribute to a different …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-434-2012-united-way-cuny-campaign

CUNY Bulletin No. CU-497

… Purpose To provide agency instructions for processing the December … Local 237, provides for a uniform allowance payment to eligible employees. Article III, Section 12, of the … Association, provides for a uniform allowance payment to eligible employees. In addition, a memorandum dated …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-497-december-2014-uniform-allowance-payment