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CUNY Bulletin No. CU-269

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … SL: OSC will automatically increase the biweekly deduction to $35.30 for the Dues (Code 231 ) and Agency Shop Fee (Code … TT: OSC will automatically increase the biweekly deduction to $33.02 for the Dues (Code 231 ) and Agency Shop Fee (Code …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-269-international-brotherhood-teamsters-ibt-local-237-dues-and

Special Accidental Death Benefit – Career Plan

… benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving … accidental death benefit dies, this benefit will be paid to your children who are under the age of 18 or, if they are … The special accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit …

https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefit

Special Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving … accidental death benefit dies, this benefit will be paid to your children who are under the age of 18 or, if they are … The special accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit …

https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefit

Cheektowaga Public Library – Treasurer’s Reports (2015M-136)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial … not prepare monthly financial reports for distribution to the Board for its review. Key Recommendations Update the bylaws to include the Treasurer’s duties. Prepare monthly financial …

https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136

Schroon 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-9

Greene County - Information Technology (2020M-38)

… County officials did not provide cyber security training to IT personnel and County employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT policies, communicate them to all employees, and review and update routinely or when …

https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38

Naples Central School District – Network Access Controls (2020M-82)

… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. The District had 63 unneeded network user … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Regularly review network …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82

Yorkshire-Pioneer Central School District – Financial Management (2020M-42)

… average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42

Town of Brandon - Financial Condition (2019M-239)

… fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has … appropriations and appropriating unavailable fund balance to finance operations. Develop and adopt a fund balance …

https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239

Town of Schroeppel - Financial Records and Reports (2019M-187)

… maintained complete, accurate and up-to-date accounting records and reports to allow the Board to properly manage the … accounted for and did not maintain accurate accounting records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are the …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187

Town of Harford - Highway Asset Accountability and Procurement (2019M-201)

… whether Town officials used a competitive process to procure highway goods and services and complied with statutes related to conflicts of interest. Key Findings The Highway … list of Department assets and annually review the list to ensure asset accountability. Ensure fuel purchases are …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… opportunities. Work with collective bargaining units to revise BOCES’ pay schedule or frequency to eliminate the prepayment of unearned salaries/wages or establish a recourse method to recoup unearned salaries/wages. Continue with their …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payroll

Fort Edward Union Free School District – Financial Condition (2015M-67)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the District relied on the appropriation of fund balance to finance recurring expenditures and, as a result, the … should monitor the District’s use of fund balance to ensure that action is taken, if necessary, to identify …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67

Bethlehem Central School District – Credit Cards (2017M-41)

… Purpose of Audit The purpose of our audit was to determine if District credit card claims were adequately supported, audited prior to payment and paid in a secure and timely manner for the … claims auditor did not audit all credit card claims prior to payment. The credit card company directly withdraws …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41

Germantown Central School District – Payroll (2023M-3)

… The District did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and … oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate or not authorized …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3

Utica City School District - Payroll (2018M-175)

… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175

Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s … Schroeppel, Oswego County. The District, which contracts to provide fire protection services to the Town, is governed by a five-member Board. Budgeted …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015m

Clyde Fire Company – Controls Over Financial Activity (2015M-072)

… other individuals who collected moneys did not maintain records for the funds collected at various fund-raisers. Key … to the Committee and membership. Maintain accurate records for the amount of funds that are collected at all …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072

Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)

… that impose homestead and non-homestead rates or tax rates by class of property. Other Resources: Read the FAQs for Overlapping Real Property Tax Tables Table 1 - Overlapping Real Property Tax Levies Per …

https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-and

Village of Atlantic Beach - Cash Disbursement (2018M-253)

… audit period showed that these claims generally appeared to be valid expenditures. Village officials were unable to provide documentation to show that they obtained the required number of bids, …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253