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East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… should: Consider automating the time keeping system to reduce calculation errors. Obtain proper approved time sheets prior to paying employees. Ensure overtime is approved prior to employees working overtime and monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
… in accordance with statutory requirements and its adopted investment policy. Key Findings The Board did not always comply with its procurement and investment policies, or with statutory requirements relating … receiving payments totaling $24,009. Adhere to its investment policy by limiting the investment decisions to the …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Town of Erin – Town Clerk and Justice Operations (2016M-315)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Town Clerk and … and has a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted … accurate accounting records. The Clerk did not remit taxes to the Supervisor on a weekly basis as required by statute. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Yonkers City School District – Fixed Assets (2015M-229)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed … City School District is the school district for the City of Yonkers. The District operates 39 schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… adequately monitor cash receipts and disbursements . Due to the lack of oversight and compensating controls, there is an increased risk that errors and/or irregularities could … Board did not establish sufficient compensating controls to help ensure cash was safeguarded. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Bolivar-Richburg Central School District - Financial Management (2019M-17)
… Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, 2018, surplus fund balance totaled almost $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17CUNY Bulletin No. CU-693
… of the City of New York and the City Employees Union Local 237 IBT for retroactive increases for employees in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-693-cuny-retroactive-rate-increases-maintenance-workersWestchester County – Budget Review (B18-6-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … for sales tax collections, we estimate total collections to be closer to $538.4 million. The County budgeted $246.6 … adopted budget includes a tax levy of $705,565,775, which is within the limits established by the law. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… approximately $148,672, which could have been used to reduce real property taxes or for other purposes, was … based on realistic estimates that include amounts intended to fund reserves and develop and adopt comprehensive … Implement procedures to ensure transportation aid is applied for in a timely manner. … Romulus Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateCUNY Bulletin No. CU-298
… Purpose To explain the procedures for processing the June 2007 … The Uniform Allowance Payment for the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the memorandum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… long-term capital and financial plans. Establish and fund reserves for highway equipment capital needs. The Town …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… Directors’ report or any interim financial information to the membership. Of 220 disbursements reviewed totaling … that annual and monthly financial reports are provided to the Board and membership and there is an independent review of bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialArea #6 – Patch Management – Information Technology Governance
… bug fix, new hardware driver installation or an update to address new issues, such as security or stability … and computers have an increased risk of vulnerability to viruses and other problems because known problems with … attackers. Code to exploit some of those vulnerabilities is freely available on the Internet and could allow attackers …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementCoeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… of the Company’s financial operations. As a result, there is significant risk that Company money could be used … for appropriateness and did not sign vouchers to approve claims for payment. Establish adequate controls to ensure that all money received was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84New York’s Economy and Finances in the COVID-19 Era
… Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s … through Pandemic Emergency Unemployment Compensation (both federal programs, with figures for the week ending January … at least an additional $1.5 billion in federal Medicaid funding , beyond the amount projected in the Executive Budget …
https://www.osc.ny.gov/reports/covid-19-february-3-2021Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… audit of claims. The Village’s check signing process is adequate. Key Findings Village officials did not seek …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Retirement System Membership – En-Con Police Officers Plan
… officer when this plan was enacted in 1986, you must have elected coverage by December 31, 1986. … EnCon Police …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipRetirement at Age 62 With Less Than 20 Years of Service – Article 14 Benefits
… of your FAS for each year of service credit. The benefit is reduced by 50 percent of your primary Social Security …
https://www.osc.ny.gov/retirement/publications/1644/retirement-age-62-less-20-years-serviceState Agencies Bulletin No. 2029
… by DOCCS. The overtime factor used by the New York State Payroll System (PayServ) for affected M/C employees at DOCCS … for overtime payments that cannot be calculated by the NYS Payroll System. Agency Actions: Beginning in Institution and … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2029-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleState Agencies Bulletin No. 1987
… This bulletin is superseded by Payroll Bulletin No. 1987.2 . Purpose The purpose of this … by mutual agreement of the parties. The New York State Payroll System (PayServ) uses overtime factor.00120 for … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certain