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Liberty Central School District – Information Technology (2022M-73)
… data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially … As a result, the District’s risk of a system compromise is increased. Establish adequate information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim Superintendent was responsible for certifying the payroll accuracy. Thirty-six of the 104 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11State Agencies Bulletin No. 1657
… of tax withheld from their paychecks. The IRS Withholding Calculator or other withholding calculators can help … return in order to maximize the benefit provided by the calculator. This tool allows employees to enter income, … to the Form W-4 can be made on New York State Payroll Online (NYSPO) . Effective Date(s) Immediately Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018State Comptroller DiNapoli Releases School Audits
… District and the Marathon Central School District . "In an era of limited resources and increased accountability, … officials accurately paid employees' salaries and wages in accordance with board-approved contracts, resolutions and … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsMonitoring of Prevailing Wage Compliance on Construction Contracts
… compliance with Article 8, Section 220 of the State Labor Law on Public Work (Article 8) that requires payment of prevailing wages. Labor requires agencies and … dedicated to enforcement of the prevailing wage law on Authority projects in the New York City area. The …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsTown of Cortlandville - Improving Private Property (2018M-219)
… maintain a Board member’s property with no lease agreement in place. Key Recommendation Consider the legal implications … whether it may be appropriate to recoup the initial costs for improving the private property. District officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219State Agencies Bulletin No. 1531
… Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 Effective Date(s) Paychecks … OSC will automatically increase the biweekly deduction for Dues (Code 202 ) and Agency Shop Fee (Code 213 ) as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1531-council-82-dues-and-agency-shop-fee-increaseState Agencies Bulletin No. 1446
… Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 Effective Date(s) Paychecks … OSC will automatically increase the biweekly deduction for Dues (Code 202 ) and Agency Shop Fee (Code 213 ) as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1446-council-82-dues-and-agency-shop-fee-increaseState Agencies Bulletin No. 1616
… Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 Effective Date(s) Paychecks … OSC will automatically increase the biweekly deduction for Dues (Code 202 ) and Agency Shop Fee (Code 213 ) as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1616-council-82-dues-and-agency-shop-fee-increaseState Agencies Bulletin No. 1293
… Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 Effective Date(s) Paychecks … OSC will automatically increase the biweekly deduction for Dues (Code 202 ) and Agency Shop Fee (Code 213 ) as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1293-council-82-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-327
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Units TQ and U5 Effective Date(s) Institution … OSC will automatically increase the biweekly deduction for Union Dues (Code 462 ) and Agency Shop Fee (Code 463 ) as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-327-union-dues-and-agency-shop-fee-increase-steamfitters-localBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared … The Business Manager should ensure detailed budget to actual reports for revenue and expenditures are provided …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsState Agencies Bulletin No. 1222
… Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 Effective Date(s) Paychecks … OSC will automatically increase the biweekly deduction for Dues (Code 202 ) and Agency Shop Fee (Code 213 ) as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1222-council-82-dues-and-agency-shop-fee-increaseOperational Advisory No. 15
… of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial … of Outstanding Cash Advances J – Closing a Cash Advance For specifics, please visit the Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… method, the State will not report depreciation expense for roads and bridges but will capitalize all costs that add … assets are included net of appropriate depreciation in the government-wide financial statements. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsState Agencies Bulletin No. 1802
… Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 are affected. Effective Date(s) … OSC will automatically increase the biweekly deduction for Dues (Deduction Code 202) as follows: Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1802-council-82-dues-increasePittsford Central School District – Payroll (2021M-129)
… did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were … of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129XI.12 Overview – XI. Procurement and Contract Management
… contractor or contracting agency changes; and requirements for closing and, if necessary, re-establishing contracts in the Statewide Financial System (SFS). Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overview