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Port Ewen Fire District – Financial Management (2024M-157)
… complete report – pdf] Audit Objective Determine whether the Port Ewen Fire District’s (District) Board of Fire Commissioners (Board) properly managed the District’s financial operations. Key Findings The Board and officials did not properly manage District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Crown Point Fire District – Board Oversight (2024M-29)
… 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Harborfields Central School District – Information Technology Asset Management (2024M-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … cannot assure taxpayers that the $3.9 million invested in IT assets has been appropriately safeguarded. For example, … access point devices that cost $4,100 were not listed in the District’s inventory records. Further, an additional …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… for compliance with policies, and approve requests in advance. Keep costs for meals provided at meetings within … B includes our comment on an issue BOCES officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesHolland Central School District – Claims Audit (2021M-210)
Determine whether the Holland Central School District District Board of Education Board ensured that claims were adequately supported and properly audited before payment
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Village of Frankfort – User Charges (2014M-117)
… officials have not adequately segregated the duties of billing, collecting and recording or provided oversight over … Segregate the water, sewer and electric duties of billing, collecting and recording to the extent practical and … Require a designated official’s prior approval for all billing adjustments and written documentation of the reasons …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Unified Court System Bulletin No. UCS-206
… Purpose To inform agencies of OSC’s automatic processing of the October 2014 Salary Increase (Bargaining Units 87, 86, 88, CT) and provide instructions for payments not processed … To inform agencies of OSCs automatic processing of the October 2014 Salary Increase Bargaining Units 87 86 88 CT and provide instructions for payments not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-206-october-2014-salary-increase-bargaining-units-87-86-88-ctUnified Court System Bulletin No. UCS-224
… 2016 UCS Salary Increase (Bargaining Units 87, 86, 88, CT) and provide instructions for payments not processed … Non-Judicial Employees Bargaining Units 86, 88, CT Civil Service Employees Association Bargaining Unit 87 … and Unrepresented employees in Bargaining Units 86, 88 and CT. The April 2016 memo from the Chief Administrative Judge …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-224-april-2016-state-new-york-unified-court-system-ucs-salaryState Agencies Bulletin No. 2311
… Revenue Service) tax withholding requirements for 2025 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2025 through December 31, 2025. OSC Actions: OSC has updated PayServ with the new … Internal Revenue Service tax withholding requirements for 2025 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025State Agencies Bulletin No. 2375
… and Local withholding wages and taxes will not be reduced. Only Social Security and Medicare wage and taxes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2375-schedule-submitting-2025-year-end-returned-checksState Agencies Bulletin No. 2200
… Revenue Service) tax withholding requirements for 2024 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2024, through December 31, 2024. OSC Actions: OSC has updated PayServ with the new … Internal Revenue Service tax withholding requirements for 2024 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Agencies Bulletin No. 2416
… Revenue Service) tax withholding requirements for 2026 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2026 through December 31, 2026. OSC Actions: OSC has updated PayServ with the new … Internal Revenue Service tax withholding requirements for 2026 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2416-summary-tax-related-changes-2026Challenging a Determination – State Police Plan
… State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationFinal Average Salary – Article 14 Benefits
… when your earnings were highest. This is usually the last three years of employment. If the earnings in any year … if earned in the FAS calculation; and Payment for up to 30 days vacation, if the FAS is based on the 36 months … in your FAS: Unused sick leave (payment for over 165 days is included for State Police members); Payments made as …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryOverview – Regional State Park Police Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – Forest Rangers Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1864/overviewOverview – En-Con Police Officers Plan
… overtime earned for each year in the FAS period;* and Longevity payments (maximum of one per FAS year), if earned …
https://www.osc.ny.gov/retirement/publications/1822/overviewOdessa-Montour Central School District – Financial Condition (2016M-71)
… is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in Tompkins County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71East Aurora Union Free School District - Procurement (2023M-125)
… Did not request proposals within the last five years for 43 professional service contracts (91 percent of tested … retain documentation to demonstrate quotes were obtained for 48 purchase and public works contracts (100 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request for proposals (RFPs) … documentation is maintained. Ensure a thorough audit of claims is conducted before authorizing payments. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claims