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Division of Housing and Community Renewal Bulletin No. DH-142
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2025 DC 37 3% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-142-april-2025-district-council-37-dc-37-3-salaryTown of Deerpark – Budget Review (B6-16-18)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Real Property Tax Cap - School Districts Guidance
… property owned by LIPA. In these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should be the amount of tax that was actually levied. PILOTs receivable from LIPA … on the form should be based on a good faith estimate of the amount the district expects to receive. To the extent …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceRensselaer County – Public Health Department Receipts (2013M-18)
… to be sure sufficient controls are in place to ensure all receipts are properly accounted for and deposited into …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Salamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Key Recommendations District officials should ensure that all budget estimates are reasonable. Reduce unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… Purpose of Audit The purpose of our audit was to determine whether the District purchased goods and services in accordance with District policy and statutory requirements … approvals. Ensure that all claims are properly supported by adequate documentation prior to payment approval. … Mount …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by a … million. Key Findings District officials appropriated, on average, $638,300 of unrestricted fund balance as a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248State Police Bulletin No. SP-110
… Purpose To notify the agency of the modification to Deduction Code 302 . Affected … 07, 17 and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in … Paychecks dated April 1, 2009 Background At the request of the Police Benevolent Association of the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-110-modification-deduction-code-302-pba-disability-insuranceCUNY Bulletin No. CU-509
… Purpose To notify CUNY agencies of new deduction codes for automatic Dues and Agency Shop … Electrician Electrician Electricians Helper Supervisor of Mechanics OSC Actions OSC will create new deduction codes … Electrician $29.00 Electricians Helper $29.00 Supervisor of Mechanics $13.00 Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-509-establishing-dues-and-agency-shop-fees-local-3One-Year FAS – Police and Fire Plan
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 2012. Background The District is a district corporation of the State, distinct and separate from the Town of Colonie …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Hewlett Bay Fire District
… of our audit was to assess the District’s procedures for procuring professional services and internal controls over information technology for the period January 1, 2013 through February 28, 2014. … The District’s procurement policy does not require competition for the procurement of professional services. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtGardiner Fire District – Length of Service Award Program (2013M-265)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Seneca County – Water and Sewer Operations (2017M-4)
… operations. Ensure written agreements are established with all municipal and commercial water and sewer customers and …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Cortland County – Public Water Supplies (2016M-318)
… Purpose of Audit The purpose of our audit was to examine the County’s oversight of public water supplies (PWS) for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… controls over selected College financial operations for the period September 1, 2012 through August 31, 2013. … members and a student trustee. The College’s expenditures for the 2012-13 fiscal year were $13.6 million. Key Findings … student refund checks prior to their disbursement. Seek competition for purchases not required to be competitively …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… complete report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of … of the 67 time sheets (approximately 94 percent) completed by the Clerk showed no evidence of supervisory review and … time between the Town and another municipal employer. As a result, we estimate she was paid an additional $1,800 for …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… Determine whether the Board provided adequate oversight of the District’s financial operations. Determine whether the … complied with Local Finance Law when using a line of credit. Key Findings The Treasurer’s duties are not … $113,485 and found the Principal had not certified any of them. The Board did not comply with Local Finance Law when …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-law