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Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)

… the Arkport Joint Fire District (District) provides fire protection services for a portion of the Town. The remaining … outside of the District, constitutes the Town’s two fire protection districts, for which the Town contracts with the … agreed with our recommendations and indicated they plan to initiate corrective action. We conducted this audit …

https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112

Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts

… a water or sewer district, consider setting aside money in a capital or repair reserve fund to be used for future … for a specific intended purpose can smooth out spikes in both expenditures and revenues. Saving for future capital … written policy that explains why money is being set aside in a reserve. It should also document the reserve’s financial …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districts

Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)

… public trust. Accurate and timely records are essential for establishing financial accountability and proper … The District’s average annual budgeted appropriations for the 2023, 2024 and 2025 fiscal years was $206,086. Audit … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118

Accidental Death Benefit – Article 14 Benefits

… than one child, parent or other dependent. If the total of all the accidental death benefit payments is not more than … had to be filed within two years of your date of death). *All beneficiaries would be eligible for annual COLAs after …

https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefit

Audits of Local Governments: About Our Audits

… the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the … objectives can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits

Message from the Comptroller – 2022 Financial Condition Report

… This report provides information and analysis on the full spectrum of New York State government finances and services, …

https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptroller

Long Island Experienced Gains in Farms and Farmland

… The critical role farms play in New York cannot be overstated, both as an economic engine … is especially true on Long Island. It was the only region in the state to see the numbers climb for both farms and farmland acres in the most recent United States Department of Agriculture …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-island

State Agencies Bulletin No. 560

… An employee eligible to earn overtime compensation who is recalled to work overtime, after having completed the … work period and departed from the scheduled work station, is considered to have worked a minimum of one-half day for … overtime compensation. An employee working a 40-hour week is credited with 4 hours; an employee working a 37½ hour week …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-and

State Agencies Bulletin No. 962

… Purpose To provide agencies with procedures to populate retirement records in PayServ for employees who enroll in PFRS Affected … To provide agencies with procedures to populate retirement records in PayServ for employees who enroll in PFRS …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/962-new-tier-5-benefit-structure-new-york-state-police-and-fire-retirement

State Agencies Bulletin No. 1180

… that are affected by lapsing on 9/17/2012 or 10/1/2012. A link will be posted on the PayServ Bulletin Board on a weekly …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1180-updating-payserv-cost-centers-september-lapsing-events

DiNapoli: School District Revenue Growth Slows

… New York’s school districts have faced major fluctuations in their … Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative which is focusing greater … effect they had in offsetting the impact of the state’s reduction in school aid when it was dealing with its …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slows

State Police Bulletin No. SP-227

… the Division of State Police in the State Police Troopers Unit – BU07 and the State Police Commissioned/Non-Commissioned Officers Unit (CO/NCO) – BU17 who meet the eligibility criteria are … Prior to Processing for an explanation of these messages. Tax Information These monies are taxable income, will be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-227-april-1-2022-2-salary-increase-state-police-employees-represented

State Agencies Bulletin No. 726

To provide agencies with information and procedures regarding the calculation of affected employees salaries and the processing of necessary salary corrections

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movement

Dairy Inspections

… imposing fines) when required. The Unit’s inspections database is incomplete. Unit management cannot perform trend … the current capabilities of the Milk Inspection Program database, in conjunction with the Office of Information …

https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspections