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Town of Waterford – Claims Auditing (2016M-154)
… Purpose of Audit The purpose of our audit was to review the claims audit process for the … The purpose of our audit was to review the claims audit process for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Gananda Central School District – Financial Condition (2014M-62)
… Gananda Central School District is located in Wayne County and is governed by the Board of Education, which comprises … District officials have struggled with fiscal challenges and deteriorating financial condition. Key Recommendation Establish and maintain the District’s financial stability by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Beekmantown Central School District – Payroll (2017M-26)
… Purpose of Audit The purpose of our audit was to determine whether the District accurately … Central School District is located in the Towns of Altona, Beekmantown, Chazy and Plattsburgh in Clinton …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Overview – Employer Contributions and Rates
… calculate your annual invoice and bill you for a portion of the cost of your employees’ benefits, contribution rates are announced … later. The following pages will explain the Fund’s sources of income, your annual employer contributions and how … Employer contributions help ensure the proper funding of retirement benefits To determine an employers cost …
https://www.osc.ny.gov/retirement/employers/contributions/overviewPittsford Central School District – Payroll (2021M-129)
… Recommendations Certify payrolls prior to the distribution of paychecks and processing of direct deposits. Routinely review the payroll process for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Town of Princetown – Claims Auditing (2015M-50)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims audit process for the period January 1, 2013 through … The purpose of our audit was to review the internal controls over the Boards claims audit process for the period January 1 2013 through …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50CUNY Bulletin No. CU-345
… system and not the NYS Central Accounting System. The payment must be reported on Form 1042-S (Foreign Persons U.S. … 30% unless Tax Treaty entered on Employee Tax Data. Plan Type: 7R – No-Retirement Option Earnings Program: HNR – … alien independent contractor immediately as this payment is for non-State workers and the nonresident alien …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingOpinion 90-55
… We reached this conclusion based, in part, on the case of Pease v Colucci , 59 AD2d 233, 399 NYS2d 519, in … wages upon obtaining mandatory retirement age. As is the case with firefighters under section 207-a, it has been held … in Opn No. 88-27, supra , applies equally in the case of village police officers and that a village which …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 89-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … requirements where capital improvement has a period of probable usefulness of five years) GENERAL MUNICIPAL LAW, … Whether the permissive referendum requirements of General Municipal Law 6c are applicable to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-36State Agencies Bulletin No. 1975
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the December 2021 minimum wage increases for hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageCounty of Ulster – Property Tax Exemptions (2016M-333)
… Purpose of Audit The purpose of our audit was to assess the County’s procedures for … July 22, 2016. Background Ulster County is composed of 20 towns, three villages and one city and has a population … County of Ulster Property Tax Exemptions 2016M333 …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Village of Lisle - Board Oversight (2018M-124)
… Key Findings The Board did not provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an annual audit of the Clerk-Treasurer’s records. Employees were not always … rates. All nine hourly employees were underpaid by a total of $2,800. Key Recommendations Perform or provide for an …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… New York State Comptroller Thomas P. DiNapoli released the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the Town of … following an investigation by DiNapoli’s office and the New York State Police. "Mr. Williams allegedly abused his …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… Purpose of Audit The purpose of our audit was to assess the City’s progress, as of January 26, 2015, in implementing our recommendations in … City of Poughkeepsie Audit FollowUp 2013M30F …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fWarrensburg Central School District - Financial Condition Management (2017M-265)
… statutory limit. Five completed capital projects were not closed out. Key Recommendations Develop realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mIslip Union Free School District – Payroll (2017M-291)
… Purpose of Audit The purpose of our audit was to determine whether District officials paid employee …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Accounts Payable Advisory No. 48
… 6.D – Paying a Single Payment Vendor Update: The Office of the State Comptroller (OSC) has updated the policy and … vendor in the Statewide Financial System (SFS). The use of a standard format results in time saving and processing efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorTown of Kingsbury – Water Fees (2016M-400)
… have ensured that the Town properly bills, collects, records and deposits water fees. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Poland Central School District – Procurement (2015M-355)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Albany City School District – Payroll (2017M-97)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and wages were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97