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2019 Annual Audit
… totaling nearly $732 million from its four special funds in 2019 - the Uninsured Employers Fund, the Special Fund for … the Second Injury Fund, and the Fund for Reopened Cases. The Board completed its transition from its Financial … Information System to the Statewide Financial System in April 2018 and processed all claim payments in the SFS for …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditIsland Trees Union Free School District - School District Website (S9-19-34)
… take corrective action. Appendix C includes our comment on an issue District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Beacon City School District - School District Website (S9-19-27)
… documents to make informed decisions. Officials did not post: The final annual budget. Budget-to-actual results, all … the District’s fiscal decisions. Key Recommendations Must post required information to the District website: Final …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… review internal controls over selected Village operations for the period of June 1, 2011 through December 31, 2012. Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County and has … Board of Trustees. Its general fund expenditures for the 2011-12 fiscal year were $35.9 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mTown of Goshen – Police Payroll (2014M-244)
… Key Findings Police Department members did not always sign the daily member attendance record and not all overtime … on his timesheet and four officers were paid for days off to which they were not entitled. Leave time records … ensure that only officers entitled to receive paid days off receive them. Ensure that accurate Department leave time …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, 2012. Background The Town of Amsterdam is located in Montgomery County and has a population of approximately … and four Council members. The Town’s budgeted expenditures for 2012 were approximately $3.7 million and were funded …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… [ read complete report - pdf ] Audit Objective Determine whether the … to act under the auspices of the Town and organize fundraising activities that should not have been conducted as … have signed the checks. However, the Committee Treasurer, a private citizen or a Board member signed them. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the … board members may have to devote to the audit of claims can render an otherwise strong control only modestly … function. 2 Establishing a claims auditor position can be an effective approach to fulfilling the need for a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleViolating the Terms of a DRO – Divorce and Your Benefits
… If the member elects an option or designates a beneficiary in violation of a pre-existing DRO, separation agreement, or … make this change. Changing elections or designations in accordance with RSSL Section 803-a is case specific and …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droTown of Berkshire – Town Clerk (2014M-230)
… manner. Reconcile bank accounts to the accounting records on a monthly basis and reconcile the amounts collected with …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… Background The West Canada Valley Central School District is located in the Towns of Fairfield, Herkimer, Manheim, … District, which operates two schools with 679 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationCity of Troy – Financial Condition (2015M-185)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately 50,130 residents. … elected nine-member City Council. Budgeted appropriations for 2015 totaled approximately $83.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Town of Poestenkill – Credit Card Purchases (2024M-34)
… an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Local Road Conditions in New York State
… A report issued by the Office of the New York State Comptroller in January 2022, Locally Owned Roads by the Numbers , …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateIndustrial Development Agencies in New York State
… Agencies (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation that … private companies to encourage local economic development. The goals of IDAs include increasing job opportunities and …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateUnified Court System Bulletin No. UCS-167
… Increment Employees must have been on the payroll for 120 full work days from 4/1/2010 through 3/31/11 to be eligible … service at such rate and have served the equivalent of 120 full work days in each fiscal year to be eligible for the … continuous service and have served the equivalent of 120 full work days in each of the fiscal years to be eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-167-april-2011-service-increments-longevity-payments-and-longevityUnified Court System Bulletin No. UCS-181
… Increment Employees must have been on the payroll for 120 full work days from 4/1/2011 through 3/31/2012 to be eligible … salary of their grade; and served the equivalent of 120 full work days in each fiscal year. Longevity Bonus Employees … the UCS as of March 31, 2012; served the equivalent of 120 full work days in each fiscal year to be eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-181-april-2012-service-increments-longevity-payments-and-longevityState Agencies Bulletin No. 1181
… Additional Pay Amount and Part-time Percentage. Deduction Information All general deductions for employees whose status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1181-implementation-retroactive-general-salary-and-other-increasesState Agencies Bulletin No. 834
… Purpose To provide information and instructions regarding the following: Contract Pay and Additional Pay for contract pay teachers Submitting … for the Blind School for the Deaf Office of Children and Family Services Effective Date(s) Effective 9/1/08 (Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/834-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 2147
… agencies of OSC’s automatic processing of the April 2023 Retroactive Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2147-april-2023-retroactive-increases-location-pay-and-location-mid-hudson