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Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… 43 deposits totaling $16,023 were either supported by only a deposit receipt or had no supporting documentation. Key … adopt separate written financial policies and procedures to establish internal controls over key financial areas. … and have initiated or indicated they planned to initiate corrective action. … Determine whether Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesPleasantville Union Free School District – Claims Auditing (2022M-136)
… trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit responsibilities.As a result, claims were not always adequately supported or properly audited before payment . For example, we reviewed 100 claims totaling $520,121 and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Village of Brookville – Board Oversight (2015M-45)
… June 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a population of approximately 3,400. The Village is governed by an elected five-member Board of Trustees. … Establish a long-term financial plan that addresses how the Village will use surplus moneys accumulated in …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Irvington Union Free School District – Fixed Assets (2022M-89)
… and television studio equipment. 65 assets had missing, or inaccurate information recorded in the fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Accounts Payable Advisory No. 22
Importance of Referencing a Contract Number on a Purchase Order or Voucher
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberNewark Central School District – Employee Benefits (2024M-40)
… Recommendations Establish written policies and procedures for issuing separation payments, including a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Hammondsport Central School District – Investment Program (2024M-63)
… the District’s investment program. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63City of Middletown – Payroll and Leave Benefits (2024M-26)
… to work and were paid for working. Establish City-wide payroll processing policies and written procedures that …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26CUNY Bulletin No. CU-396
… Specialty Differential. Affected Employees Employees in the following titles: Staff Nurse Staff Nurse (hourly) … of the Nurses’ Health Specialty Differential is made in accordance with the 2007-2010 agreement with the New York … of New York. Effective Date(s) Payment will be processed in a separate check dated February 11, 2010. There will be no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-396-cuny-nurses-health-specialty-differentialCUNY Bulletin No. CU-363
… Specialty Differential. Affected Employees Employees in the following titles: Staff Nurse Staff Nurse (hourly) … of the Nurses’ Health Specialty Differential is made in accordance with the 2007-2010 agreement with the New York … of New York. Effective Date(s) Payment will be processed in a separate check dated February 26, 2009. There will be no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-363-cuny-nurses-health-specialty-differentialService Credit – Divorce and Your Benefits
… NYSLRS members receive service credit for all their public employment beginning with the date they joined NYSLRS. Some members can purchase service credit for … service credit earned during the marriage will be credited to the spouse even if purchased after the marriage ends. …
https://www.osc.ny.gov/retirement/members/divorce/service-creditState Comptroller DiNapoli Releases Municipal Audits
… penalties. The board did not correct deficiencies noted in the 2006 Receiver of Taxes audit, properly oversee the … were not always accurate or timely, resulting in a $10,244 discrepancy between the district’s accounting …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and reports it received were not accurate. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Earnings Limits
… of your final average earnings (FAE) , which is used to determine your NYSLRS pension, may be limited. If you earn … federal law and periodically adjusted for inflation. Refer to the table below for the maximum amount of earnings that … The amount cannot exceed the Governor’s salary. Refer to the table below for the maximum amount of earnings that …
https://www.osc.ny.gov/retirement/members/earnings-limitsVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, 2011 through … (attendant) did not remit Department cash collections of approximately $170,000 for deposit. OSC’s Division of … Adopt policies and develop procedures for the collection and accounting of Department cash receipts. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104CUNY Bulletin No. CU-583
… by the International Brotherhood of Teamsters, Local 237 in Bargaining Units SB, SE, SL, SM, SP, SU, SV, SW, SX, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-andCUNY Bulletin No. CU-324
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in … Deduction Amount Broadcast Associate (FT & H) $29.30 Radio and TV Operator $29.30 Employees in Bargaining Unit TP in the … OSC will automatically increase the biweekly deduction for Union Dues (Code 258 ) and Agency Shop Fee (Code 275 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-324-dues-and-agency-shop-fee-increase-district-council-37-localAccounts Payable Advisory No. 27
… a corresponding invoice has been received. The Guide to Financial Operations (GFO), Chapter XII, Section 5.G - … and Accounting Dates on Vouchers has been updated to include the table below: TYPE OF PAYMENT ACCOUNTING DATE …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Purpose of Audit The purpose of our audit was to evaluate the City’s management of Police Department work … with the employee organization of the police officers to clarify language in future collective bargaining …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Columbia County – Payroll (2014M-121)
… October 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately … properly segregated. The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121