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State Agencies Bulletin No. 872
… Purpose To inform agencies of the new process for checking the Retirement Plan checkbox … the exception is New York State employees who earned wages in 2008 and also received a public pension from a … employee names and last 4 digits of the EmplIDs to the Payroll Deductions mailbox no later than January 9, 2009 . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2Union Fire Company #2 Inc. – Financial Operations (2012M-205)
… Purpose of Audit The purpose of our audit was to evaluate internal … 1st Assistant Foreman, 2nd Assistant Foreman, Recording Secretary, Financial Secretary, and Treasurer. For the fiscal year ended March 31, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205SUNY Bulletin No. SU-251
… Ret Annuity Prog” to “SUNY 403(b) Plan.” OSC will run a program to automatically end date deduction codes 408 … Questions regarding this bulletin can be directed to the Payroll Retirement mailbox. … To notify agencies of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredCommunity College Safety Reporting (2015-MS-2)
Community College Safety Reporting 2015MS2
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Examination of Superstorm Sandy Expenses
… did not maintain sufficient records to show it received all the lights, heaters and generators it paid for or to … was distributed. Then, contrary to the plan to recover all lights, heaters and generators, DHSES sought to recover … to properly account for, track, recover and/or dispose of all equipment/commodities purchased during future …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… reports to the Board. The Treasurer did not record all fundraising receipts and the Board failed to properly … fundraising activities. Key Recommendations Investigate all withdrawals made by the Treasurer and determine the … Appoint a finance committee to review and approve all payments and to audit the Treasurer’s books at least …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… be accounted for. The former Clerk did not properly record all cash receipts and did not deposit all moneys received intact and in a timely manner. The Board … any moneys due the Town. Ensure that the Clerk deposits all cash receipts intact and in a timely manner. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… that the Board is adequately reviewing and approving all claims prior to payment or that a semi-annual audit is … monthly reports. Key Recommendations Review and approve all claims prior to payment to ensure that all claims have supporting documentation and are for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsVillage of Middleburgh – Fiscal Operations (2013M-10)
… have allowed the Clerk-Treasurer and Deputy to perform all of the financial functions including billing, collecting, … of the Clerk-Treasurer, at least annually, to verify that all moneys due to the Village are collected and deposited and that all disbursements are for proper Village purposes and have …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Rockville Centre Union Free School District - School District Website (S9-19-28)
… Officials did not post: The final annual budget and all external CAPs to the website. Budget-to-actual results, all original budget documents, internal audit report and … to the District website: Final annual budget and all external CAPs. Should enhance transparency by: Posting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19City of Yonkers – Information Technology (2017M-86)
… computer use policy was not signed or acknowledged by all employees. City officials have not classified personal, … Update the City’s acceptable use policy and ensure that all users of the City’s IT assets have signed acknowledgement … for breach notification and PPSI protection. Ensure all network users receive IT security training. Develop a …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Saranac Central School District – Student State Aid (2023M-91)
… aid for special education students who received services in 10-month public and summer placements. Key Findings District officials did not properly claim State aid for special education students who received services in 10-month public and summer placements. As a result, as of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… if the Board ensured that extra-classroom activity funds were properly accounted for during the period July 1, … The District’s high school extra-classroom activity (ECA) funds were maintained by 31 classes and clubs that deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomOperational Advisory No. 31
… reason will be noted in the comments) Agencies must attach all supporting documentation at the time of transaction … transactions). In addition, agencies are reminded that all transactions are subject to all audits and must be submitted, approved and posted in …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… contracts, prenumbered receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate documentation and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Town of Chesterfield – Town Clerk (2024M-110)
… Key Findings The Clerk did not properly record, deposit, remit or report collections. As a result, officials … have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy … analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Central Valley School District - Separation Payments (2018M-153)
… employees’ separation payments. Key Findings We reviewed all 37 separation payments totaling $516,017 made to eligible … of separation payment calculations was performed for all payments processed in the payroll system during the audit … Establish procedures to provide an independent review of all employee separation payments to ensure they are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153CUNY Bulletin No. CU-532
… Purpose To explain the agency procedures for reporting rate increases and adjustments for … (CUNY) and Supervisor Carpenter provides for the following retroactive hourly rate increases. Title 7/1/08 7/1/09 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-532-cuny-retroactive-salary-rate-increases-carpenter-carpenterCUNY Bulletin No. CU-516
… new Time Entry code and to explain the agency procedures for reporting rate increases, lump sum payment and adjustments for … of Mechanics Skilled Trade title who were on active payroll as of the day of ratification, November 17, 2014. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-516-retroactive-rate-increases-and-ratification-bonus-payment