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Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through October 8, 2014. … Cattaraugus County Legislature. According to its annual report and meeting minutes, the Agency had 34 active projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityState Agencies Bulletin No. 346
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingAcceptable Time and Attendance Systems – Legacy Reporting
… An acceptable system is one used by the employer to generate payroll and/or keep track of employee accruals. … to certify the information is correct. (Elected officials do not have supervisors.) Examples include: Hard copy (paper) time …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively … ensure provider claims do not include State reimbursement for depreciation expenses. The audit covered the period … services. OASAS enters into agreements with providers for delivery of specific alcohol- and drug-related services. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… Purpose of Audit The purpose of our audit was to determine whether certain Service Center field employees … personnel monitor the work performed by IT vendors to ensure that the work meets contractual requirements and provides a benefit to the District and taxpayers. … Buffalo City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerTravel FAQs
… on this topic from OSC and the Joint Commission on Public Ethics, please see Guide to Financial Operations, …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsOvertime Temporarily Excluded from Tier 6 Contribution Rates
… the top of the table. Please review carefully. Update your payroll system to withhold the correct amount beginning April …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesReview of Collecto, Inc
… examination was to determine whether payments made by the State University of New York Downstate Medical Center (Downstate) to Collecto, Inc. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incHudson Housing Authority – Board Oversight (2016M-302)
… $867,000. Key Findings Board and Authority officials have not adopted policies and procedures to ensure that cash … an audit of claims or designate a claims auditor to do so. Key Recommendations Adopt written policies to ensure … purchasing policies and credit card payments are based on credit card statements. … Hudson Housing Authority Board …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Sodus Center Fire Department – Financial Activities (2016M-424)
… was to determine whether Department officials and the membership provided adequate oversight of operations for the … and do not provide specific guidelines on how the membership should exercise its decision-making power. The … unable to determine if disbursements were approved by the membership due to the lack of documentation in the meeting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424State Agencies Bulletin No. 1664.1
… This bulletin supersedes Payroll Bulletin 1664. Purpose To provide agencies with an updated list of unions that … and dues transactions via electronic file submissions to OSC Affected Employees Employees who are seeking to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionUnified Court System Bulletin No. UCS-266.4
… To provide the Unified Court System with an updated list of those unions that submit membership and dues … deduction for union dues. The attached document provides a list of those unions that submit membership and dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… Bergen in Genesee County. The District, which is governed by an elected seven-member Board of Education, operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationTown of Sweden – Justice Court (2014M-318)
… 4, 2014. Background The Town of Sweden is located in Monroe County, has a population of approximately 14,175 … During 2013, the Court collected approximately $414,000 in fines and surcharges. Key Findings The Justices are not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented … or their families. SBHCs bill Medicaid and third-party insurance for reimbursement, as appropriate. All SBHCs must …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… A sampling of municipalities from across New York reveals gaps in the review of fire safety plans or … “By neglecting to properly implement these regulations, New Yorkers may be at risk should a fire or other emergency …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… 1, 2014 through December 31, 2015. Background The North Syracuse Central School District is located in the Towns of … changes are appropriate and properly authorized. … North Syracuse Central School District Payroll Access and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… payments and explore the potential to recoup all or part of the payments already made. Conduct a deliberate, …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the … 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performance