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Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s … were for payroll-related expenditures. Key Findings The Secretary paid herself $5,538 that she was not authorized to … worked were miscalculated. Key Recommendations Monitor the Secretary’s and secretary/bookkeeper’s duties, and audit …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Unified Court System Bulletin No. UCS-324
… Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees … and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentState Agencies Bulletin No. 1873
… Purpose The purpose of this bulletin is to provide agency … of Employee Relations (GOER) memorandums dated 10/13/2020 to the Department of Environmental Conservation; Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… manner and present them and bank statements to the Board on a monthly basis. Submit monthly and annual financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalSandy Creek Central School District – Reserve Management (2023M-43)
… (Board) and District officials properly managed reserve funds. Key Findings The Board and District officials did not properly manage reserve funds. The employee benefit accrued liability reserve (EBALR) … EBALR is only used for allowable expenditures. Transfer funds improperly maintained in the debt service fund to the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… District officials do not require participants to certify on an annual basis that they are still eligible to receive … and cost effective manner. Require participants to certify on an annual basis that they are still eligible to receive …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Purpose of Audit The purpose of our audit was to determine if Company … one compared the bank statements and canceled check images to the Board-approved vouchers to verify that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… Purpose of Audit The purpose of our audit was to review the Village’s police payroll and water operations … of water produced by the Village’s water system was billed to customers, and Village officials did not adequately monitor or develop a plan to address the causes for the difference in water produced to …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262White Plains City School District – Procurement of Professional Services (2014M-240)
… period July 1, 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Charter School is a public school financed by local, State and federal resources that is not under the control of …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorOpinion 95-12
… This opinion represents the views of the Office of the State Comptroller at the time … DEVELOPMENT AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally … MUNICIPAL FUNDS -- Deposits and Investments (authority to deposit or invest with a State or federally chartered …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Town of New Berlin – Ambulance Company Loan (2013M-22)
… (HUD) that program income held in certain Revolving Loan Funds continue to be subject to Federal HUD requirements … Loan Fund. Because the propriety of the use of these funds is governed by Federal, not State law, we are referring this issue to HUD for its …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22State Agencies Bulletin No. 1955
… Purpose The purpose of this bulletin is to provide agency … of Employee Relations (GOER) memorandums dated 10/15/2021 to the Department of Environmental Conservation; Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designatedVillage of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial … oversight activities for the period June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection … The Town did not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Quogue Union Free School District – Financial Condition Management (2017M-196)
… to the legal limit. Adopt realistic annual budgets based on historical or other known trends. Review the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCounty of Rockland – Budget Review (B6-16-19)
County of Rockland Budget Review B61619
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19State Agencies Bulletin No. 2242
… Background: Pursuant to CSL Article 8, Title B, Sec 136.2, a teacher working summer session outside of his/her … working Summer Session and will not return to work in the fall of 2024, the agency must process a termination effective … a row using the Action/Reason code of Termination/TER (Term) for the following instances: A teacher who works Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachersCUNY Bulletin No. CU-106
… check dated January 11, 2001 OSC Automatic Processing On December 29, 2000, OSC will insert a row in the Position … inserted in the Job Data panel of all employees (active or on a leave with or without pay) who occupied these positions on December 28, 2000. The following information will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefitDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… for receiving and maintaining custody of all Company funds. The Treasurer did not prepare a budget or cash flow … minutes. Receive and maintain custody of all Company funds. Develop a budget or cash flow document to guide annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financial