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City of Lockport - Budget Review (B1-16-16)
… the accumulated deficits in the City's general, water and sewer funds as of December 31, 2013. The Act requires the … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … results of our review, we found the significant revenue and expenditure projections in the preliminary budget are …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that … deposits were not recorded in the checkbook register and a running cash balance was not maintained. The Treasurer … received from the Treasurer include revenues, expenditures and reconciled cash balances so they can properly track the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… Key Recommendations Appoint a Treasurer, as required, and design policies and procedures to clearly state job responsibilities. Use … providers. Enforce policies on annual accrued leave and periodically reconcile leave balances to ensure employees …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… with the regulations of the Commissioner of the New York State Education Department (SED). Key Findings None of the … districts fully complied with PE requirements mandated by State Education Law and regulations. As a result, not all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3State Agencies Bulletin No. 1040
… tax return. Affected Employees All employees appearing on the Tax 113 Control-D report Effective Date(s) … participating in the AEITC program. OSC will insert a row on the employee Federal Tax Data page and change the Earned … “Not applicable" radio button for all employees appearing on this report. Agency Actions Access the Control-D report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1040-elimination-advanced-earned-income-tax-credit-aeitcVillage of Port Chester – Payroll (2017M-115)
… Purpose of Audit The purpose of our audit was to evaluate the … approximately $2.2 million for overtime wages to police department personnel. There are no written policies or procedures governing how leave time accrual records are maintained or who is …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Quogue Union Free School District – Financial Condition Management (2017M-196)
… (13 percent) from 2012-13 through 2016-17. The retirement contribution reserve may be overfunded. Key Recommendations … on historical or other known trends. Review the retirement contribution reserve to determine whether the amount retained …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCleveland Hill Union Free School District – Financial Management (2017M-235)
… appropriations each year by an average of $3.7 million, and they appropriated fund balance averaging $3.1 million … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Ensure that … fund balance is in compliance with the statutory limit and develop a plan to use excess funds in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Middletown Enlarged City School District – Financial Condition (2017M-245)
… one-time expenditures, pay off debt or reduce property taxes. … Middletown Enlarged City School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245State Agencies Bulletin No. 852
… To notify agencies of a change to the processing schedule for AC 230s (Report of Check Returned for Refund or Exchange). Affected Employees Payroll Bulletin No. 791 provides a schedule for submitting AC 230s. Due to an Institution paycheck date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/852-change-schedule-submitting-returned-paychecksState Agencies Bulletin No. 772
… To notify agencies of the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2008, pursuant to IRS Section 457 Regulations. The regular yearly contribution amount for Deferred Compensation will remain at $15,500. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/772-maximum-deferred-compensation-contribution-limits-calendar-year-2008SUNY Bulletin No. SU-72
… pay period 2L, in the paycheck dated May 8, 2002, and is retroactive to March 28, 2002 Eligibility Criteria The … bargaining unit must be on the payroll March 28, 2002 and active on April 10, 2002 at a salary less than $75,000. … M/C employees earning less than $75,000. Payroll Register and Employee's Paycheck/Advice The retroactive adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-72-salary-limitation-suny-managementconfidential-mc-acrossOperational Advisory No. 3
… Subject: Budget Check Reminder Guidance: Agency transaction processors, … values are valid. You are reminded to review the budget check status field after the budget check to ensure that the transaction is still in a valid …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderTravel Advisory No. 1
… Subject: Employees’ responsibilities when using a proxy to create an expense report in SFS Guidance: This is a … Report in the SFS, adjust expenses as necessary, and then submit the expense report for approval. *Business Units may use a form other than the AC 132-S to record and certify employee …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsState Police Bulletin No. SP-60
… End Date: 01/01/2001 Earn Code: EMR Amount: amount due Payroll Register and Employee's Check/Advice The earn code EMR will be displayed on the payroll register. The earn code description, Emergency … Questions about this payment may be referred to your payroll auditor. … To notify the Division of State Police of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-60-2000-2001-emergency-response-payment-employees-represented-policeCazenovia Central School District – Financial Condition (2015M-327)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, … years. However, these reserve fund appropriations were not included in the annual budgets. Key Recommendations Avoid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative … certain programs or did not have sufficient documentation to provide evidence that it had purchased licenses for these … and licenses purchased. Monitor user activity to ensure compliance with the BOCES’ acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mCaledonia-Mumford Central School District – Online Banking (2016M-227)
… Genesee County, the Town of Caledonia in Livingston County and the Towns of Chili, Riga and Wheatland in Monroe County. The District, which operates … limit access to online bank accounts. Both the Treasurer and Business Manager perform online banking transactions, but …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Cortland Enlarged City School District - Budget Review (B4-15-12)
… for payroll, health insurance, retirement, debt and utilities by $3.2 million. The District’s budget includes … Develop appropriation budgets that are reasonable and based on prior years’ actual amounts with appropriate … financing sources. Examine the use of fund balance and reserve funds as recurring financing sources and consider …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of the … in writing. … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301