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Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… August 9, 2024. The Clerk-Treasurers did not file periodic payroll reports or remit withholdings timely to the Internal …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Penn Yan – Procurement (2024M-152)
… in accordance with Village policy. As a result, there is an increased risk that the Village paid more than …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… Key Findings Town officials did not ensure that all payroll payments were accurate, supported and authorized and … without having any information regarding the numbers of hours that employees worked, the leave time that they used, … incentive that exceeded the Board’s authorization by $1,000. Leave accrual records were improperly maintained. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Town of Amity - Town Clerk (2018M-183)
… accounted for cash receipts. Key Findings We reviewed 184 tax payments totaling $237,500 and found they were recorded …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Onondaga County Probation Department - Financial Operations (2018M-147)
… Disburse more than $60,000 in restitution payments to crime victims. Key Recommendations Review and update … for restitution and County fees. Establish procedures to disburse undistributed restitution payments in a timely … agreed with our recommendations and indicated they planned to initiate corrective action. … Onondaga County Probation …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Pocantico Hills Central School District - Procurement (2018M-187)
Pocantico Hills Central School District Procurement 2018M187
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187City of Johnstown – Internal Controls Over Payroll (2015M-75)
… City of Johnstown is located in Fulton County and has a population of approximately 8,700. The City is governed by an …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75CUNY Bulletin No. CU-162
… Purpose To explain the procedures for processing the December uniform … End Date: 12/12/02 Earn Code: UA6 Amount: Amount to Paid Register/Stub/Advice The earn code UA6 and the … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-162-december-2002-uniform-allowance-payment-cuny-titlesMinerva Central School District – Payroll (2016M-18)
… and procedures to ensure that employee pay was accurate for the period July 1, 2014 through November 30, 2015. Background The Minerva Central School District is … paid. Key Recommendations There are no recommendations in this report. … Minerva Central School District Payroll 2016M18 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… Purpose of Audit The purpose of our audit was to determine if BOCES had established effective internal … Catskills BOCES, which provides educational services to students from 19 component districts, is governed by a … and any significant differences resolved and reported to the appropriate level of management. … Otsego Northern …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraCity of Rome – Solar Power Purchase Agreements (2015M-290)
… purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 through June 30, 2015. …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Town of Hillsdale – Justice Court Operations (2014M-312)
… through June 23, 2014. Background The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The Town, which is governed by an elected five-member Town Board, maintains a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Westfield - Real Property Acquisition (2019M-119)
… all suitable options and long-term implications prior to the acquisition of property. Obtain one or more … independent appraisals on real property the Town intends to purchase or sell to help ensure the price is reasonable. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of Menands - Justice Court Operations (2019M-185)
… and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the … investigate any discrepancies. Ensure that all remittances to the Village are made before the 10th of the month. Village … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Dayton - Supervisor's Records and Reports (2019M-189)
… not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key … Provide the Board the appropriate reports it needs to properly monitor the Town’s financial operations. The … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Public Equities
… to additional guidelines: Emerging Manager Definition and Life-Cycle Stages … The program has nine program partners … of the Fund The partners source perform due diligence and recommend managers …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equityState Agencies Bulletin No. 1973
… Effective Administration paychecks dated January 5, 2022 and Institution paychecks dated January 13, 2022. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesSummitville Fire District – Financial Activities (2016M-395)
… Purpose of Audit The purpose of our audit was to determine whether District officials established adequate controls to ensure that financial activity was properly recorded and … Key Finding The Board has established adequate controls to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Village of Mayville – Online Banking (2020M-150)
… properly supported and authorized, however the Board needs to ensure transactions are secure. The Board did not adopt a … online banking policy or implement adequate procedures to monitor and control online banking transactions. A … agreed with our recommendations and indicated they planned to initiate correction action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150State Agencies Bulletin No. 259
… and/or cancel the deduction. Agency Actions No action is necessary unless the employee has a change in bargaining unit or is permanently removed from the payroll. In these cases the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378