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State Agencies Bulletin No. 170

… Purpose To explain OSC automatic processing and agency procedures to cancel … Annual Salary Factor canceled. Effective Date Immediately. OSC Actions No agency action is required on the Additional …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factor

State Agencies Bulletin No. 1860

… either: Exceed $5,250; or Exceed $5,250 when combined with any additional educational assistance benefits paid to the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefits

Financial Reporting and Asset Allocation

… June | May | April | March | February | January 2020 December | November | October | September | … how the Fund is managed. 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 …

https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocation

East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)

… an annual audit of the Department’s accounting records, as required by the Department’s bylaws. Prepare monthly bank …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operations

State Agencies Bulletin No. 1704

… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1704-civil-service-employees-association-csea-local-1000-dues-increase

C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)

… funds during the period October 2009 to December 2012. In addition, during this period, the President made …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194

Cayuga County Community College – Information Technology (2013M-291)

… compare results to the College’s software inventory list. Account for all software licenses by purchase orders, license …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291

City of New Rochelle - Elevator Inspections (2018M-62)

… of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62

City of Ogdensburg - Payroll Processing – (2014M-207)

… Purpose of Audit The purpose of our audit was to review internal controls over payroll … 1, 2013 through March 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a …

https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207

Cicero Fire District – Financial Condition (2023M-132)

… [read complete report – pdf] Audit Objective Determine whether the Cicero Fire District … deficit increasing to as much as $54,423 during the audit period. Effectively monitor budget-to-actual results. … plans or a fund balance policy. Obtain an independent audit of the District’s 2021 and 2022 financial statements, …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132

Village of Sidney – Financial Activities (2023M-14)

… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14

West Webster Fire District – Financial Management (2023M-23)

… Audit Objective Determine whether the West Webster Fire District (District) Board of Fire Commissioners (Board) effectively … of the $150,400 of appropriated fund balance was used. The District did not have a written multiyear financial plan and …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

Indian River Central School District – Financial Condition Management (2022M-92)

… and the current findings and recommendations are similar to our November 2016 Financial Condition audit report. While … the prior audit recommendations, they must continue to improve their management of financial condition, otherwise more taxes will be levied than are needed to fund operations. From 2017-18 through 2020-21, the Board: …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022m

Town of Salina – Information Technology (2013M-256)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over information technology (IT) for the … March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256

DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year

… Property tax levy growth for school districts and 10 of the … today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-year

Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)

… Our review determined BOCES officials may have been able to reduce overtime by up to $28,337, or almost 11 percent. BOCES officials: Paid a total of $66,295 to 13 employees for work on Saturdays that included $22,091 …

https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtime

Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning

… unneeded network user accounts: 181 for students no longer in the District.These students left the District between June …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-information

Town of Western - Supervisor’s Records and Reports (2022M-184)

… accurate financial records of Town operations and did not file required annual financial reports. As a result, the Town Board’s (Board’s) ability to monitor the … document (AUD) with New York State Office of the State Comptroller. As of August 11, 2022 the unfiled AUDs were …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184