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Town of Saugerties – Information Technology (2015M-117)
… Purpose of Audit The purpose of our audit was to determine whether the Town’s … was approximately $8.23 million. Key Findings The Board does not review user access on an ongoing basis or restrict administrative rights to those who need them to perform their jobs. The Board also has not …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Management of Energy Consumption
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed … Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education … discontinue the practice of allowing the District Clerk to sign District checks as the primary, and sole, signatory. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… such as date inventoried and purchased, and did not show all devices assigned to employees. One Board member had a … who leave District service. Ensure that an inventory with all computer equipment is maintained and includes the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictSUNY Bulletin No. SU-356
… is to notify agencies of a business process change in the starting, stopping, and changing of SUNY’s Voluntary 403(b) Savings Plan deductions. Affected … 403(b) deductions, OSC has created a new automated process with SUNY’s Multi-Vendor Coordinator (MVC) to submit all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planState Agencies Bulletin No. 300
To advise agencies of changes in withholding allowances and maximum Social Security Tax
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsTown of Summit – Town Clerk (2024M-51)
… Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were properly … Town Clerk (Clerk) did not always deposit or remit fees in a timely manner. Specifically, the Clerk: Did not deposit in a timely manner 98 percent of the fees collected in …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… Key Findings District officials did not ensure all employee payroll payments and leave accruals were … recover overpayments made to employees. Ensure that all leave requests are properly approved and supported and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Chautauqua County – Court and Trust Funds (2020-C&T-1)
… The County Clerk should maintain a court and trust fund register as required by law. … The purpose of our review was …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Village of Penn Yan – Procurement (2024M-152)
… were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials … goods and services or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP … and air-conditioned enclosure purchases were not in the best interest of ratepayers and resulted in $32,000 of …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… report – pdf] Audit Objective Determine whether Town of Elbridge (Town) officials accurately paid employees and properly maintained employee leave accruals. Key Findings Town officials did not ensure … were accurate, supported and authorized and that leave accrual records were maintained accurately. We determined …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Forms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services [pdf] Audit Committee Charter Template … - Form AC971 [pdf] For use by counties, towns, villages and cities having a population of less than 125,000 …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesChenango County – Court and Trust Funds (2025-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May 31, 2025. … money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Unified Court System Bulletin No. UCS-328
… the various agreements between the Unified Court System of the State of New York and the affected bargaining … entered. Please refer to Payroll Bulletin 1893 for more information. Agencies must continue to use AJR for all other … Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 682 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemState Agencies Bulletin No. 2067
… taxable gross and will be reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2067-april-2020-2021-and-2022-retroactive-increases-location-pay-andOpinion 92-26
… This opinion represents the views of the Office of the State Comptroller at the time it was … Law, §4-136(1) and (2). As a practical matter, our change in view will have few consequences for taxpayers since … a county charge were included in section 4-136(3) without change. The provisions of former section 93(3) relating to …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Unified Court System Bulletin No. UCS-84
… System agencies of the April 2005 Salary and Location Pay Increases. To explain OSC’s automatic processing and … Effective Date(s) 04/07/05 – Checks dated 5/4/05, Pay Period 1L Background Chapter 203 of the Laws of 2004 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-84-april-1-2005-general-salary-increase-and-location-pay-increaseCUNY Bulletin No. CU-792
The purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases for Cement Masons Maintenance Workers and Electrician Titles
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-792-cuny-retroactive-rate-increases-cement-masons-maintenanceState Police Bulletin No. SP-257
… Criteria: Employees in Bargaining Unit 62 who have a Payroll Status of Active, Leave With Pay or Leave of Absence … dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating … be used to process the adjustment. Please refer to Payroll Bulletin 1893 – Reporting Adjustments to Overtime for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-257-2024-retroactive-increase-expertise-pay-eligible-employees-state-policeState Agencies Bulletin No. 1506
… Purpose To provide agencies with procedures for updating employee health insurance eligibility records in … Bulletin #1492 New Employer Federal Reporting Guidelines for the Affordable Care Act and NYS New Hire Reporting, the … (OSC) must capture and report if an employee is eligible for health insurance coverage and the date the employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1506-updating-employee-health-insurance-eligibility-payserv