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Northeast Central School District - Payroll (2018M-140)
… contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) to review payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Accounts Payable Advisory No. 57
… Subject: Selecting the correct Vendor ID when preparing a voucher Guidance: When preparing a … (SFS), agencies should ensure they select the correct Vendor ID of the vendor that provided the goods or services. The Vendor ID on … Selecting the correct Vendor ID when preparing a voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/57-selecting-correct-vendor-idBeaver River Central School District – Payroll (2016M-247)
… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through February … Beaver River Central School District Payroll 2016M247 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Scio Central School District – Payroll (2017M-10)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Andover, Bolivar, Friendship, Scio, Ward, Wellsville and Wirt in Allegany County. The District, which operates one … Key Findings The Board has not adopted written policies and District officials have not developed written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Potsdam Central School District – Payroll (2016M-161)
… Background The Potsdam Central School District is located in the Towns of Canton, Parishville, Pierrepont, Potsdam and Stockholm in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Retroactive Service Credit due to Litigation, Settlements, and Arbitration Awards – Legacy Reporting
… or arbitration when such actions result in the payment of retroactive salary. If you would like legal documents … you send our Member and Employer Services Bureau a copy of the legal document for review. You will be charged for the employer portion of this adjustment in a future annual billing. 1 Updated …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-service-creditCortlandville Fire Department – Internal Controls (2014M-3)
… Department’s revenues totaled approximately $135,350 and expenses approximately $236,850 for the 2013 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) financial records and reports, … (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key … Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, 2024; 717 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Town of Schaghticoke – Budgeting (2013M-239)
… 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is … As a result, unexpended surplus funds declined in the town-wide general fund, two water district funds and … and user rates stable. However, this practice resulted in budgets that were not structurally balanced because they …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239SUNY Bulletin No. SU-382
… agencies of a program that will automatically update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure employees with expired … withholding exemption. To notify the withholding agent, Form 8233 should be accurately and timely completed, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxState Agencies Bulletin No. 2169
… Purpose: The purpose of this bulletin is to notify agencies of a new program that will automatically update the Form 8233 … form is no longer valid, to ensure employees with expired forms no longer receive the benefits of the treaty. Affected … The purpose of this bulletin is to notify agencies of a new program that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatySecurity Self-Assessment: Questions – Information Technology Governance
… No N/A Date adopted: Date last revised: 1c Was a data security and privacy policy adopted? Yes No N/A … the training? 2b Have all officers and employees with access to personally identifiable information (PII), and … data inventory and note when last updated: Contracts and Service Level Agreements for IT Services 4a Do contracts and …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsOpinion 97-6
… to materially change the law, and courts must seek the new legislative purpose and construe the law so that it may …
https://www.osc.ny.gov/legal-opinions/opinion-97-6State Comptroller DiNapoli Releases Municipal Audits
… Oversight (Broome County) The clerk-treasurer performs most aspects of the cash receipts and disbursements processes … complete information, but the clerk-treasurer failed to do so, and also failed to provide the board with accurate …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Town of Sodus – Financial Management and Professional Services (2013M-99)
Town of Sodus Financial Management and Professional Services 2013M99
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… 2014 through 2016. District officials paid $15,747 for 635 hours of leave benefits that were not authorized by the Board. Key Recommendations Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… that all service and performance reports required by contract were provided by the agencies. Department managers … by their contracts and retain documentation of the contract requirements. Implement formal procedures to monitor … meeting contractual performance measures. Actively monitor contract expiration dates so there is sufficient time to …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mDunkirk City School District – Financial Management (2017M-122)
… Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Town of Red Hook - Financial Condition (2018M-171)
… Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… did not review the bank statements and canceled check images for the bank accounts managed by the Treasurer and … Recommendations Review bank statements and canceled check images. Ensure that all collections are supported by adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operations