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Town of Schroeppel – Cash Disbursements (2014M-296)
… reconciliations. Payrolls were not effectively reviewed or certified by any Town official. The Board did not audit, or contract with an independent public accountant to audit, … payroll process. Annually audit the Comptroller’s records or have an independent public accountant do so. … The purpose …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Watkins Glen Central School District - Financial Management (2019M-57)
… planned deficits. Certain reserve balances were excessive or not needed. Of $3.7 million in seven reserves, three … did not develop comprehensive written multiyear financial or capital plans. Key Recommendations Discontinue the … practice of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Village of Andover – Water and Electric Cash Receipts (2019M-152)
… (Deputy) water and electric financial duties or provide oversight of her work. As a result, the Deputy had … Key Recommendation Segregate the Deputy’s financial duties or establish compensating controls, such as providing … our recommendations and indicated that they have initiated or planned to initiate corrective action. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… discretion to forgive late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 less than the $43,349 recorded in the system as of … the collection of fines and related penalties. Reduce or forgive late fees only upon receiving written approval …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Laurens Fire District – Financial Activities (2021M-43)
… safeguard assets. The Board did not segregate key duties or implement adequate mitigating controls. The Board did not … independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As … 852 days late. Key Recommendations Segregate key duties or implement adequate mitigating controls. Obtain an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Village of Palmyra - Justice Court Operations (2019M-202)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s … as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to the 1990s, with …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of Carmel - Procurement (2019M-179)
… Employees and officials should consider purchases in aggregate when determining if competition is needed. Town … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… not: Establish written procedures for granting, changing or disabling network user accounts or user permissions. Disable 130 unneeded generic and … 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/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyMorristown Central School District – Information Technology (2021M-137)
… officials did not adequately manage network user accounts or develop an IT contingency plan that details how District … user accounts to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were … agreed with our recommendations and have initiated or indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Village of Arkport – Water Fund Financial Operations (2020M-45)
… Board did not properly segregate water billing and duties or establish compensating controls. Late penalties were not … of accounting. Segregate the Treasurer's financial duties or establish compensating controls, such as providing … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… programs were not always accurately calculated or properly supported. District officials overpaid two … to properly monitor out-of-district tuition billings or ensure the billed amounts were accurate and proper because they did not obtain or retain adequate support documentation. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Town of Tyre - Long-Term Planning (2019M-61)
… Board did not develop: Comprehensive multiyear financial or capital plans. A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for use. The Highway … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Milford Central School District – Fund Balance Management (2022M-94)
… the 4 percent statutory limit by approximately $600,000, or 5.4 percentage points. When the projected unused … fund balance exceeded the statutory limit by $1.3 million, or 11.9 percentage points. The Board and District officials … not develop and adopt a written multiyear financial plan or fund balance policy. Key Recommendations Reduce surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… in New York State possess adequate insurance coverage, or are financially secure, to compensate those persons they might injure or whose property they might damage as a result of an … these expenses on insurance carriers that issue policies or contracts of automotive bodily injury insurance. We …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleUnified Court System Bulletin No. UCS-83
… Paid Leave of Absence (except those on Military Stipend) or Workers’ Compensation Leave ( WDL ) effective 4/7/05. … Increment based on the Salary Schedule of either 4/01/02 or 4/1/04, OSC will insert a row on the employee’s Job Data … Longevity Step 1 from the Salary Schedule of either 4/1/02 or 4/1/04, using the Action/Reason of Pay Rt Chg/LGP (Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-83-april-2005-service-increments-longevity-pay-and-longevity-bonusUnified Court System Bulletin No. UCS-335.1
… County Court Employees Association F8 Ninth Judicial District Court Employees Association G9 Citywide Association … of Supreme Court Reporters within the City of New York SG District Council 37 SK Court Attorneys Association of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryUnified Court System Bulletin No. UCS-107
… Supplemental Location Pay for employees in New York City or the counties of Orange, Dutchess, Putnam, Rockland, … F8 whose official workstation is located in New York City or the counties of Orange, Dutchess, Putnam, Rockland, … In Pay Period 18L, OSC will automatically insert CLS or MHS rows on the Additional Pay records of eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleOther Bulletin No. 10
… leave. OSC Actions: Automatic Processing of Increase After payroll processing for Pay Period 1 is completed, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-10-april-1-2010-salary-increase-suny-construction-fundOpinion 88-16
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … partial payments where no other method is provided for or agreed to is the declining balance method ( see Shepard v. … date of the judgment until the date of the first payment or first salary deduction pursuant to an income execution. At …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… As a result, the Commission may not identify patterns or trends, such as a significant increase in complaints at a specific facility or system-wide, in a timely manner. The Commission could … complaints, and other issues, to identify patterns or trends that may warrant monitoring or targeted reviews. …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances