Search
Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 … the revised point system. Establish a process to review LOSAP activities and records to ensure activities are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Other Bulletin No. 54
… instructions for processing the April 2020 SCF CSEA LLS payment. Affected Employees Employees in Bargaining Unit 97 … University Construction Fund and CSEA which provides for payment of the 2020-2021 Longevity Payment in April 2020 as a one-time, lump sum payment in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-54-april-2020-state-university-construction-fund-scf-civilOther Bulletin No. 54.1
… Purpose The purpose of this bulletin is to provide the State University Construction Fund with instructions for … lump sum payment in the amount of $1,500, $3,000 or a NEW amount of $4,500. Effective Date(s) Payment is effective … to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-541-april-2020-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1650
… (10) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate of the employee’s grade (based on the 03/31/17 Salary Schedule; and Did not have a withholding … on 03/31/18 that was previously upward reallocated, whose salary at the time of the reallocation was equal to or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1650-april-2018-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 1572
… (10) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate of the employee’s grade (based on the 03/31/16 Salary Schedule; and Did not have a withholding … on 03/31/17 that was previously upward reallocated, whose salary at the time of the reallocation was equal to or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1572-april-2017-management-and-confidential-mc-longevity-lump-sum-llsSUNY Bulletin No. SU-291
… Background Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-291-december-2019-minimum-wage-increase-hourly-employeesOversight of Juvenile Justice Facilities
… Objective To determine whether the Office of Children and Family Services adequately operates juvenile … State standards and regulations for the health and safety of juveniles and staff. The audit covered the period from … 2018 through August 2023. About the Program The Office of Children and Family Services’ (OCFS) mission is to serve …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesOpinion 88-66
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … prepared by an employee within the scope of his or her employment; or a work specially ordered or commissioned for … Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612; New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Town of Attica – Town Clerk (2015M-210)
… an independent auditor to audit the Clerk’s books and records, as required by statute. There was a cash shortage of … or retain an independent auditor to audit, the Clerk’s records and document the audit steps and related results of the annual audit of the Clerk’s records in the minutes. Consult with Town counsel and recoup …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… did conduct an annual audit of the Treasurer’s books and records. The summary of payments report prepared by the … and canceled checks monthly and audit the Treasurer’s records annually. Maintain accurate, complete and up-to-date accounting records that document all cash receipt and disbursement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… and Fire Department work hours and time and attendance records for the period January 1, 2012 through August 13, … bargaining agreement. Fire Department time and attendance records were not always accurately maintained. City officials … Periodically review firefighter attendance and leave records. Ensure that all firefighters comply with the …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Lake George Fire Company - Cash Receipts (2015M-216)
… $125,000. Key Findings Maintain detailed collection records and ensure that all collections are deposited timely … checks, monthly bank reconciliations and other financial records, including those of the Drill Team. Ensure that an … Treasurer’s and the Drill Team’s chief financial officer’s records is performed by the Department’s audit committee. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Town of Tonawanda – Recreation Fees (2017M-133)
… did not review or use the point-of-sale (POS) system’s records to ensure that cash receipts were properly accounted … deposited fees using source documents such as POS system records or daily cash count sheets to ensure that all fees … a public accountant to audit, the Department’s books and records. … Town of Tonawanda Recreation Fees 2017M133 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, 2014 through … not developed written procedures documenting the type of records to be maintained or guidelines for using, approving, … implement written policies documenting the type of leave records to be maintained and procedures to follow for using, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Elmsford Union Free School District – IT Asset Management (S9-22-9)
… or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that … inventory. Key Recommendations Ensure District inventory records are complete and accurate. Perform annual and … physical inventories and compare results to inventory records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Village of Clinton – Financial Management (2014M-316)
… $2.5 million. Key Findings The Clerk-Treasurer’s financial records were inaccurate and unreliable. Not all claims had … Key Recommendations Maintain separate accounting records for each fund, ensure that all financial transactions … reported, reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Hammond Central School District – Payroll (2016M-398)
… recorded. The head custodian did not maintain time records for his custodial, transportation supervisor or bus … before payment. Correct the leave and compensatory time records. Ensure that the head custodian maintains detailed time records for each position held. … Hammond Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… or if they became obsolete. The District’s IT inventory records were incomplete and inaccurate, in part because the records were not always updated to include all acquisitions … us how much they cost because the District’s inventory records were incomplete. No annual physical inventory count …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentTown of Danby – Town Clerk (2022M-08)
… The Board did not perform an annual audit of the Clerk’s records. Key Recommendations Make intact and timely deposits. … Secure collections prior to being deposited. Maintain all records, books and papers including the duplicate cash … Perform, or obtain, an annual audit of the Clerk’s records. Town officials generally agreed with our findings …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Town of Virgil – Justice Court Operations (2015M-77)
… traffic tickets. The Board’s annual audit of the Justice’s records does not include a review of documentation such as case files and bail records. Key Recommendations Ensure unpaid traffic tickets … traffic tickets. Enhance the annual audit of the Justice’s records and reports to ensure bail disbursements are proper …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77