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Elba Central School District - Financial Management (2018M-96)
… averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have … if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than appropriations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Elmwood Village Charter School – Building Acquisition (2017M-237)
… Purpose of Audit The purpose of our audit was to determine whether the Board and School officials … and cost-benefit analyses for real estate transactions to ensure the School’s best interest. … Elmwood Village …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Bellmore Union Free School District – Payroll (2023M-129)
… expenditures exceeded budgeted overtime by $49,576 during the audit period and officials increased the risk that employees may have been paid for unnecessary overtime. We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and Transportation Department …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… bargaining units/departments. Key Recommendations Review payroll processes for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollDiNapoli Releases City of Troy Budget Review
… Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget Review (Rensselaer …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewState Comptroller DiNapoli Releases City of Newburgh Budget Review
… Thomas P. DiNapoli today announced the completion of the City of Newburgh budget review. City of Newburgh – Budget Review (Orange County) The significant …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewCUNY Bulletin No. CU-738
… Purpose The purpose of this bulletin is to notify CUNY agencies of a new deduction code for a political action fund to be offered to employees represented by IUOE, Local 30. … the deduction code 493, IUOE-30 PAC. IUOE, Local 30 will submit all transactions for enrollments, cancellations, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-738-new-deduction-code-international-union-operating-engineersSchroon Lake Fire District – Cash Disbursements (2017M-9)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to payment. Key Recommendations Implement a process to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… activity was properly recorded and reported and that money was safeguarded. Key Findings Fundraising activities … activity was properly recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesNiagara 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-andGreen Tech High Charter School – Payroll (2023M-157)
… for 10 salaried employees. Did not maintain timesheets or payroll status change forms documenting approved pay rates …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157State Agencies Bulletin No. 1269
… for reporting this information in the New York State Payroll System (PayServ) for tax year 2013. Affected … of transactions. The Earnings Code PEV will appear on the payroll register. The Earnings Code description and amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useState Agencies Bulletin No. 1845
… W-2. The Local Tax Data page determines whether local withholding taxes will be taken from the employee’s … paychecks. The form IT-2104 is the New York Employee’s Withholding Allowance Certificate for New York State and … but the Local Tax Data page has an additional amount of withholding; Employee’s home address is in New York City but …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… that differed from the amounts deposited, resulting in $751 more deposited than supported. One club used $2,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsUnified Court System Bulletin No. UCS-51
… Purpose To explain the use of the new deduction code 399, Companion Life Insurance … 399. Tab to the effective date and enter the first day of the pay period to start or cancel the deduction. Tab to … to the Payroll Deductions mailbox. … To explain the use of the new deduction code 399 Companion Life Insurance Company …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-51-voluntary-life-insurance-program-certain-employees-unifiedLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… year is $406,500. Key Findings The District has a debit card which was used to pay expenditures directly from the … 2011. Key Recommendations Discontinue the use of a debit card. Ensure that the Treasurer file the annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Eldred Central School District - Financial Condition (2018M-138)
… fund balance to fund recurring expenditures. As of June 30, 2017, the District’s unrestricted fund balance was less than 0.5 percent of 2018 appropriations. The District’s unrestricted fund balance had been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Accounts Payable Advisory No. 44
… In addition, agency-specific contracts, property leases and contracts originating in the Grants Gateway may also … not receiving ePayments, agencies should confirm whether: (i) agency staff selected a location with an ACH payment … are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for additional …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsVillage of Croton-on-Hudson – Payroll (2017M-200)
… Background The Village of Croton-on-Hudson is located in Westchester County. The Village is governed by a … of pay periods. The Village under-budgeted for overtime in 2016-17 by 43 percent. Key Recommendations Require employees to use and sign timesheets documenting actual hours worked. Consider …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200State Police Bulletin No. SP-151
… Purpose To notify agencies of new voluntary deduction code 482, NYSPIA Emergency Assistance Fund, established for members of the New York State Police Investigators Association (NYSPIA). Affected Employees Members of NYSPIA in Bargaining Unit 62 Background In reference to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fund