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State Police Bulletin No. SP-179
… Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, Inc. Effective Date(s) Paychecks dated May 3, 2017 OSC Actions At the request of the PBA, OSC has implemented a change in dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-179-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… revenues in a special revenue fund. Investigate the source of funds in the debt reserve and, if appropriate, transfer … counsel on the appropriate action regarding the future use of the capital reserve. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andChenango County – Departmental Cash Receipts (2015M-21)
… September 29, 2014. Background Chenango County is located in the central part of New York and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… ensure bank reconciliations are presented to the Board in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsLong Beach City School District – Controls Over Cash Receipts (2016M-145)
… Purpose of Audit The purpose of our audit was to assess controls over cash receipts for … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Dual Employment
… Purpose To determine whether Office for People With Developmental … 2009 through March 9, 2012. Background OPWDD's mission is to help people with developmental disabilities live richer …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentSullivan County – Time and Attendance (2017M-55)
… Purpose of Audit The purpose of our audit was to review controls over the County’s timekeeping system for the period January 1, 2015 through October 25, 2016. …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55State Police Bulletin No. SP-166
… Employees in Bargaining Units 07 and 17 represented by the Police Benevolent Association of the New York State Troopers, Inc. Effective Date(s) Paychecks dated May 4, 2016 OSC Actions At the request of the PBA, OSC has implemented a change in dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-166-police-benevolent-association-new-york-state-troopers-inc-dues-andState Police Bulletin No. SP-161
… Employees in Bargaining Units 07 and 17 represented by the Police Benevolent Association of the New York State Troopers, Inc. Effective Date(s) Paychecks dated September 23, 2015 OSC Actions At the request of the PBA, OSC has implemented a change in dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-161-police-benevolent-association-new-york-state-troopers-inc-dues-andOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… that may compromise data confidentiality, integrity or availability. Key Recommendations Monitor employee … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… for their health insurance premiums were inaccurate. Two surviving spouses had balances outstanding totaling $1,084, and two overpaid by $553. Key Recommendations Adopt procedures …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any … by adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andState Agencies Bulletin No. 1950
… may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1950 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Accounts payable 447,427 304,003 751,430 780,570 Due to other funds 175,000 175,000 1,170,388 Compensated … in the "Totals" column on this statement flows directly to the "Business-type Activities" column on the statement of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Focus on Identity Theft
… Threat of Identity Theft , provides more information on this important issue. IDENTITY THEFT REPORTS … bank cards you need. Avoid giving out personal information on the phone, email or social media. Check bank and credit … visit the Office’s Consumer Fraud Bureau’s webpage , or call the Office’s General Helpline at 800-771-7755. NYS …
https://www.osc.ny.gov/reports/focus-identity-theftUnified Court System Bulletin No. UCS-173
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit SG who are members of the Association of … Within the City of New York Effective Date(s) Employees in Bargaining Unit SG who are members of the Association of … OSC will automatically increase the biweekly deduction for Union Dues (code 229) and Agency Shop Fee (code 455) to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-173-association-supreme-court-reporters-within-city-new-york-duesHampton Bays Union Free School District - Claims Processing (2018M-68)
… were adequately documented, for appropriate purposes and properly audited and approved prior to payment. Key Findings The claims … tested, or 74 invoices for $19,845, after the goods and services were ordered. Key Recommendations Enforce the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Islip Union Free School District – Payroll (2017M-291)
… Achievements Except for minor discrepancies that we discussed with officials, District officials accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291