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Center Moriches Union Free School District – Payroll (2024M-155)
… were accurately paid. We questioned the reasonableness of payments for 258 chaperoning and sports scorekeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Port Washington Union Free School District – Payroll (2025M-38)
… $94 million represented 50 percent of the District’s total expenditures of $187.3 million for the same period. The … maintenance, security and transportation employees a total of $19 million during the audit period. Audit Summary … security and transportation employees that were paid a total of $19 million during the audit period. We determined …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Local Sales Tax Sharing in New York State
… counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few … instances, school districts within their borders. These sales tax allocations are made in accordance with statute or … that includes a thematic map highlighting the share of sales tax revenue that counties allocate to other local …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateState Agencies Bulletin No. 1744
… dues increase and retro adjustments should be directed to Frank Gilbo at the NYSCOPBA Office at 518-427-1551, ext. 240. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1744-new-york-state-correctional-officers-and-police-benevolent-associationJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Purpose of Audit The purpose of our audit was to examine the Company's internal controls over its financial … them and did not retain adequate supporting documentation to demonstrate that all purchases were for valid Company … manner. Key Recommendations Properly approve bills prior to payment and ensure that all bills have adequate supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… April 30, 2014. Background The Hauppauge Fire District is a district corporation of the State, distinct and separate … of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… in the Village of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, … Treasurer’s work during the audit period. The Treasurer does not perform formal bank reconciliations for the general …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Town of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly accounted for. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… 31, 2014. Background The Lake Ronkonkoma Fire District is a district corporation of the State, distinct and separate … from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9State Agencies Bulletin No. 1829.1
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … seasonal hourly employees who received an increase to minimum wage are eligible to receive the 2% salary increase provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18291-april-2020-civil-service-employees-association-csea-retroactive-2CUNY Bulletin No. CU-579
… pay as an Adjunct Medical Lecturer, or in an Adjunct Law School title, or in a JEMBA Adjunct or Non-Teaching Adjunct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-579-2017-professional-staff-congress-psc-general-salaryOpinion 2001-15
… to dissolve district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL PROPERTY -- Disposition of (a service contract of a lighting … (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15State Agencies Bulletin No. 970
… (Grades 001-025) and NS (Grade 600) positions which are equated to grade are eligible for the payment provided the employee: Is on the … April or October, they will stay on that cycle. Employees are not eligible to receive more than one payment in a fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/970-april-2010-civil-service-employees-association-csea-longevity-lump-sumSUNY Bulletin No. SU-374
… is to inform agencies of OSC’s automatic processing of the 2025 UUP three percent (3.00%) Salary Increase and to provide … York and UUP, provides for a salary increase of 3.00% for 2025. In addition, on 09/12/2023 the SUNY Board of Trustees … for in the 2022-2026 Agreement. Effective Dates: The 2025 UUP 3.00% Salary Increase will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-374-2025-salary-increases-professional-services-negotiatingState Agencies Bulletin No. 2053
… compensation represents a minimum wage in effect for their location. Seasonal Hourly Employees For each effective dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2053-april-2021-and-2022-civil-service-employees-association-cseaOther Bulletin No. 28
… Purpose To provide the State University Construction Fund instructions for … Affected Employees Employees in Bargaining Unit 97 in the State University Construction Fund with an increment code of … 1976-2011 who meet the eligibility criteria Background The State University Construction Fund’s Board Resolution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-28-april-2016-state-university-construction-fund-scf-civilOther Bulletin No. 23
… Purpose To provide the State University Construction Fund instructions for … Affected Employees Employees in Bargaining Unit 97 in the State University Construction Fund with an increment code of … 1976-2010 who meet the eligibility criteria Background The State University Construction Fund’s Board Resolution 2011-15 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-23-april-2015-state-university-construction-fund-scf-civil