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Whitesboro Central School District – Separation Payments (2020M-146)
… agreements. Key Findings Separation payments made to seven of 10 employees tested were generally supported and … he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key … supported and disbursed in accordance with the terms of CBAs and individual employment contracts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Town of Ithaca – Justice Court Operations (2021M-13)
Determine whether the Town of Ithaca Town Justices collected deposited disbursed recorded and reported fines and fees in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
Determine if tuition billings for the Niagara Falls City School District District students enrolled in outofdistrict programs were accurately calculated and properly supported
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 Patterson – Justice Court Operations (2020M-63)
… for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known … Program. Key Recommendations Review unidentified bail funds and identify to whom they should be paid. Make a good …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Marion Central School District – Procurement (2022M-3)
… District (District) officials procured goods and services in accordance with the procurement policies and procedures … Board did not always ensure that competition was sought in accordance with the procurement policies and procedures … officials cannot assure taxpayers that purchases were made in the most prudent and economical manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mCity of Long Beach - Budget Review (B19-7-4)
… appropriate action to implement or resolve recommendations from our budget review issued in May 2018. Background The …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4CUNY Bulletin No. CU-212
… Spending Account Program. Background Pursuant to the Mayor’s Executive Order No. 49, the Citywide Agreement and … is to be used to process biweekly post tax deductions. 440 CUNY Admin. Fee Transit Benefit: This code is to be used … processing of these Deduction Codes ( 438 , 439 and 440 ) for the first two paychecks of each month. There will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-212-processing-payroll-deductions-new-cuny-transit-benefitTown of Solon - Financial Management (2018M-233)
… Town’s operational and capital needs in the general and highway funds. Key Findings From December 31, 2014 through … During the same period, unrestricted fund balance in the highway fund increased by $50,007 (24 percent). Although Town … to address Towns operational and capital needs in general highway funds …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Elwood Union Free School District - Claims Auditing (2019M-31)
… prior to payment. Noteworthy Achievements Due to the District’s well designed system of internal controls, we … and were properly audited and approved prior to payment. District officials implemented a well-designed system of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… public work contract vendors totaling $27,319 in 2016-17. The Board did not appoint an independent claims auditor. Key … with statutory requirements and District policy. Ensure the required quotes for goods and services are obtained and … Appoint a claims auditor who is independent of the purchasing process in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditCity of Mechanicville – Procurement (2025M-60)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… “moderate fiscal stress” and eight villages and one city as “susceptible to fiscal stress.” While no municipalities were in the highest category of “significant fiscal stress,” 73 villages and cities have …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with shortfalls, … million compared to last year. Although the first quarter of 2020 was relatively strong, March sales tax collections had already begun to show the impact of the COVID-19 shutdown–a decrease of 3.7 percent statewide …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownState Agencies Bulletin No. 336
… for three pay periods. Effective Date(s) Administration Check Date: September 11, 2002 Institution Check Date: September 19, 2002 OSC Actions OSC will produce a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/336-reveal-report-nben739-direct-deposit-cancelled-reportState Police Bulletin No. SP-104
… Troopers Life (Code 311 ) and Fraternal Order Troopers IRA (Code 313 ). Background The Police Benevolent Association … Life PBA Troopers Life 313 Fraternal Order Troopers IRA PBA Troopers IRA Questions Questions regarding this bulletin may be … Order Troopers Life Code 311 and Fraternal Order Troopers IRA Code 313 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-104-change-narrative-descriptions-fraternal-order-troopers-life-andState Agencies Bulletin No. 1089
… Purpose To inform agencies of a new Time Entry Earnings Code to process lump sum payments for vacation accruals to … To inform agencies of a new Time Entry Earnings Code to process lump sum payments for vacation accruals to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unitState Agencies Bulletin No. 415
… the changes, resulting from the Payroll System upgrade, in the procedure for recovering overpayments from inactive … The amount deducted from each paycheck is updated in the Goal Balance field each pay period by the system after … are equal. Overpayments may occur for many reasons. In the Payroll System the overpayment can be recovered in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesState Agencies Bulletin No. 1796
… purpose of this bulletin is to notify agencies of the 2020 maximum salary limit for members of ORP and VDC in Tier 6. … 8, 2020 OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for 2020 Calendar Year. PayServ will … purpose of this bulletin is to notify agencies of the 2020 maximum salary limit for members of ORP and VDC in Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedState Police Bulletin No. SP-230
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increase