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Phoenix Central School District – IT Asset Management (S9-22-20)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent. We selected 55 IT … interactive display (unknown costs) were not inventoried. In addition, annual inventories were not conducted, and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… Key Findings District officials did not adequately secure user account access to the network or properly manage …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andCayuga County - Procurement and Claims Audit (2018M-274)
… in accordance with the procurement policy and statutory requirements. Determine whether claims were adequately … in accordance with the procurement policy and statutory requirements …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… overestimated appropriations by more than $535,000 or 12 percent of actual expenditures from 2014 through 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
Determine whether Company officials ensured that financial activities were properly recorded and reported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesTown of Pendleton – Capital Projects (2024M-72)
… Determine whether Town of Pendleton Town capital projects projects were properly planned accounted for and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… payments were made in accordance with appropriate collective bargaining agreements (CBAs) or contracts. As a result: 60 employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Concord Industrial Development Agency – Agency Management (2015M-61)
… action to initiate new projects and encourage the creation or expansion of new business, significantly affecting CIDA’s … the Board has not actively pursued new sources of revenue or taken sufficient action to reduce expenditures. Key … and consider dissolving and merging into Erie County IDA or partnering with a local IDA. If the Board determines that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementTown of Hector – Employee Compensation (2024M-85)
… by the Town Board (Board). Inaccurately accrued and/or recorded leave time totaling 1,830 hours valued at $38,586 … Annually establish and approve employee salaries or pay rates by position and/or employee name, and adopt resolutions for any employee …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Town of Franklin – Financial Condition (2018M-8)
… Highway fund balance decreased by 59 percent to $87,500, or 13 percent of expenditures. The Town Supervisor did not provide the Board with complete financial reports or file annual financial reports (AUDs) with the Town Clerk or OSC. The Board did not audit the records or reports of the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8North Warren Central School District – Financial Condition Management (2017M-197)
… exceeding the statutory limit by 13 percentage points. Tax certiorari and unemployment insurance reserves are … expenditures and needed reserves or reduce District property taxes. Review all reserves to determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mSpringville-Griffith Institute Central School District – Financial Management (2015M-221)
… Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialWells Central School District – Financial Condition Management (2017M-70)
… is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has … Findings The District’s adopted budgets were unrealistic and included appropriated fund balance not used as planned to … budgets based on historical trends or other known trends and use appropriated fund balance to fund operations. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Service Retirement Benefits – Special 20- and 25-Year Plans
… What is the pension benefit calculation for Section 383-e? Members … FAE for each year of creditable service beyond 20, up to a maximum of 62% of their FAE. Section 383-e is a 20-year … a 25-year plan, for Tier 2 and 3 members only. Do members in the Section 383-e or 383-f retirement plan have a backup …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsOpinion 89-25
… (transfer of moneys to capital reserve fund) SEWERS AND SEWER SYSTEMS -- Contracts (for use of excess capacity of … of village sewage treatment plant for use by town sewer districts) VILLAGES -- Powers and Duties (permissible … §6-c(9-a). A village may not contract with a town sewer district for the conveyance, treatment, and disposal of …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 92-33
… This opinion represents the views of the Office of the State … L 1928 ch 477, as amended; L 1930 ch 119, as amended). In this instance, the State legislation authorizing the … or government" (Municipal Home Rule Law, §10[1][i]). In this instance, the park district's enabling legislation is …
https://www.osc.ny.gov/legal-opinions/opinion-92-33State Agencies Bulletin No. 2430
… Purpose: The purpose of this bulletin is to provide agency instructions for … York and PEF, dated 03/24/2026, authorizes an extension of this payment for Fiscal Year 2026-2027. These funds will not … per day). The result must be rounded to 4 decimal places. This is the proration percentage. The full lump sum payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2430-public-employees-federation-pef-fy-2026-2027-higher-educationState Agencies Bulletin No. 2202.1
… This Bulletin Replaces Payroll Bulletin No. 2202 which has been removed. Purpose: The purpose of this bulletin is to provide agency instructions for … per day). The result must be rounded to 4 decimal places. This is the proration percentage. The full lump sum payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22021-public-employees-federation-pef-fy-2024-2025-higher-educationState Agencies Bulletin No. 2068.1
… this bulletin is to inform agencies of the new Additional Pay Earnings Codes, automatic processing for the bi-weekly Security Supervisors Hazardous Duty Pay, and to provide instructions for payments not processed … the new bi-weekly Security Supervisors Unit Hazardous Duty Pay payment for employees who have at least one year of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20681-new-security-supervisors-hazardous-duty-pay-eligible-employeesState Agencies Bulletin No. 2310
… Purpose: The purpose of this bulletin is to provide agency instructions for … per day). The result must be rounded to 4 decimal places. This is the proration percentage. The full lump sum payment … the proration percentage and rounded to the nearest cent. This is the prorated PEF Higher Education Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2310-public-employees-federation-pef-fy-2025-2026-higher-education