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Broome County – Financial Condition (2013M-224)
… 21, 2013. Background Broome County, located in the central southern portion of upstate New York commonly referred to as Southern Tier, has a population of approximately 200,600. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224The Ex-spouse’s Payments – Divorce and Your Benefits
… If NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s retirement date, unless otherwise specified in …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring … 31, 2015. Background The Syracuse Industrial Development Agency is an independent public benefit corporation … the benefit of the City of Syracuse and its residents. The Agency, which is governed by an appointed five-member Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
City of Middletown Selected Financial Operations and Information Technology 2013M56
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Unified Court System Bulletin No. UCS-160
… The Salary Increase will not be applied to any Job row in which the employee is receiving less than the minimum salary … a row with the Reason code CSD (Courts Salary Deferral) which will be used to identify PAY rows where an employee’s salary has been held at the current rate or reduced due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-160-april-2010-general-salary-and-location-pay-increases-employeesUnified Court System Bulletin No. UCS-149
… Part-time Percentage, Action Reason, Increment Code, and Old and New Comp Rate. NHRP709 Mass Salary Increase Exception …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-149-april-2009-general-salary-and-location-pay-increases-employeesUnified Court System Bulletin No. UCS-264
… increases will be applied for these bargaining units on or after November 2, 2017, and there will be no … salary increases will be applied for this bargaining unit on or after March 8, 2018, and there will be no retroactive … SR and SY Only October 2014: Employees who are Active or on an approved leave of absence, and in Bargaining Unit F8, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-264-retroactive-salary-increases-bargaining-units-sr-sy-and-s9VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Reducing a cash advance can be voluntary on the part of the agency or could be required by OSC. Any State agency … to discontinue operations must return the full amount of the advance. Reduce a Cash Advance Prepare a check in the amount of the reduction payable to the Commissioner of Taxation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a Board …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Roosevelt Fire District – Length of Service Award Program (2025M-40)
… whether the Roosevelt Fire District (District) Board of Fire Commissioners (Board) properly monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Franklin County – Fiscal Stress (2013M-252)
… Purpose of Audit The purpose of our audit was to review the County’s financial … expenditures and that are structurally balanced. Authorize all interfund advances and develop a plan to ensure that all outstanding interfund advances are repaid by the close of …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library … The Library does not have a policy that describes when it is appropriate to provide meals or refreshments at Library meetings or …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Health Sciences Charter School – Procurement (2013M-211)
… services such as janitorial services, school uniforms and kitchen supplies. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Village of Mount Morris – Justice Court (2013M-152)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2005, to … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… P. DiNapoli today announced that financial information for more than 500 state and local public authorities is now available at Open Book New York … business out of the public eye, but they are responsible for overseeing billions in taxpayer dollars and assets,” …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… The City’s operating expenditures for the 2010-11 and 2011-12 fiscal years totaled approximately $73 million and $79 … more than $15 million. From the 2008-09 through the 2011-12 fiscal years, these operating funds experienced total … that the interfund advances are repaid by the close of the year in which the loans were made. Establish formal, written …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mNewstead Fire Company –Internal Controls (2014M-92)
… Purpose of Audit The purpose of our audit was to assess the adequacy of Company financial controls for the … in Erie County. The Company contracts with the Town to provide fire protection and emergency services and also … Company members submit a written disclosure to the Board when they have any direct or indirect financial interest in a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Clerk-Treasurer and established … not appropriately segregated. The Clerk-Treasurer performs all functions related to receipts, disbursements and billed … Village of Red Creek Board Oversight of the ClerkTreasurer and Water Operations 2014M173 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. … proper. Ensure there is an adequate segregation of duties for vendor payments or institute compensating controls. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186