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Department of Transportation Bulletin No. DOT-11
… for processing payments. Affected Employees Employees in the CSEA Operational Services Unit (Bargaining Unit 03) in the Department of Transportation. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-11-2007-shift-lump-sum-payment-winter-maintenance-seasonDepartment of Transportation Bulletin No. DOT-13
… for processing payments. Affected Employees Employees in the CSEA Operational Services Unit (Bargaining Unit 03) in the Department of Transportation Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-13-2008-shift-lump-sum-payment-winter-maintenance-seasonOlean City School District – Financial Management (2016M-210)
… District’s financial management and budgeting practices for the period July 1, 2012 through June 7, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $38.9 … within the statutory limit. Develop and formally adopt a comprehensive written policy or plan for establishing, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Retirement Estimates – Divorce and Your Benefits
… ask for the present or accrued value of the benefits due to a member at retirement. Upon the member’s written request to NYSLRS’ Equitable Distribution Estimates Unit, NYSLRS will … the divorce action in the estimate request, and submit it to: NYSLRS Equitable Distribution Estimates Unit 110 State …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesLength of Service Award Programs (2014-MS-1)
… report - pdf] We also released ten letter reports to the following: Belgium Cold Springs Fire District [pdf] , … GML establishes the activities that can be included in the point system and specifies the maximum number of … we audited did not adopt LOSAP point systems that were in compliance with GML and one Sponsor applied its point …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … period. The Board does not routinely review bills prior to disbursement. The Company did not maintain records showing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overGardiner Fire District – Length of Service Award Program (2013M-265)
… Purpose of Audit The purpose of our audit was to examine the District’s … 29, 2013. Background The Gardiner Fire District is located in the Town of Gardiner in Ulster County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Salamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices and … the statutory limit. Review all reserves at least annually to determine if the amounts reserved are necessary and reasonable. Any excess funds should be transferred to unrestricted fund balance (where allowed by law) or to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138City of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial … June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately … for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted appropriations for the 2017-18 fiscal year, …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s … Background The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which is governed by a Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149CUNY Bulletin No. CU-373
… instructions. Affected Employees Eligible employees in Bargaining Units T8, CB and TC Background Pursuant to the agreement between the City University of New York and the … apply Increments to annual salaried employees in grade 980 who are Active or on a Paid Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-373-cuny-increment-payments-effective-july-1-2009Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… and approve overtime for clerical employees. Although the audit period overlaps with the pandemic timeline, which … practice of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we … Ensure all non-emergency overtime is approved in writing prior to work being performed and document why the …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… Purpose of Audit The purpose of our audit was to determine whether the District purchased goods and … $1.4 million. An unauthorized employee was allowed to override the approval process for 31 purchases totaling … Monitor the activity within the computerized software to prevent unauthorized approvals. Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mDepartment of Transportation Bulletin No. DOT-9
… for processing payments. Affected Employees Employees in the CSEA Operational Services Unit (Bargaining Unit 03) in the Department of Transportation Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-9-2006-shift-lump-sum-payment-winter-maintenance-seasonTown of Minerva – Payroll and Cash Receipts (2015M-342)
… total of $10,004 in collections, and Town officials cannot account for this shortage. Key Recommendations Seek recovery …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Town of Portland – Water Operations (2017M-45)
… Purpose of Audit The purpose of our audit was to review the Town’s water … 25, 2017. Background The Town of Portland is located in Chautauqua County and has a population of approximately … all but two water districts realized operating deficits in 2016. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… complete report – pdf] Audit Objective Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector … property tax collections within required timeframes or in a timely manner. Remit real property tax collections … record and report real property tax collections. In addition, the Clerk was unable to provide the 2019 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Town of Hempstead – Information Technology Access Controls (2021M-158)
… to help safeguard IT systems against unauthorized access. The Board and Town officials did not: Develop and adopt … so they understand IT security measures and their roles in safeguarding data and IT assets. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … 1,234 $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsHauppauge Union Free School District – Leave Accruals (2022M-150)
… did not properly account for leave accruals for 19 of the 49 employees’ accrual records that we tested. The District may incur $46,271 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days. Ten …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150