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Account Codes for ERS & TRS Reserve Contributions Bulletin
The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to ERS and TRS.
https://www.osc.ny.gov/files/local-government/publications/pdf/ers-trs-reserve-bulletin.pdfTown of Allen – Town Clerk Collections (2024M-120)
… (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – September … Did the Genesee Valley Fire Department Inc Department Treasurer properly deposit disburse …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122State Agencies Bulletin No. 1090
… Purpose To inform agencies of changes to the meaning and usage of some of the data elements in PayServ … To inform agencies of changes to the meaning and usage of some of the data elements in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemVillage of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth … program (Program) has been established by the Village of Northville to operate youth development activities for … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… totaling approximately $344,000 from a separate bank account titled the “Binghamton City Sport Leagues” for … He was one of the two signatories on this account and the bank statements were mailed to his home address. Even though … identification number, no one in the City knew this bank account existed because none of this activity was …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) officials ensured … audit fire department Upper Jay financial activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mSchool for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59)
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59.pdfIX.7.K Record Retention – IX. Federal Grants
State agency retention and access to records must be in full compliance with all applicable federal laws rules and regulations e
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionBrentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfSchool Districts and the Stimulus “Cliff”
School Districts and the Stimulus “Cliff”
https://www.osc.ny.gov/files/local-government/publications/pdf/1209snapshot.pdfState Agencies Bulletin No. 2251
… of the 2024-25 school year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: … Chapter 504 of the Laws of 2009, Legislation established a pensionable overtime earnings limit of $15,000. This amount … of the 202425 school year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2351
… of the 2025-26 school year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: … Chapter 504 of the Laws of 2009, Legislation established a pensionable overtime earnings limit of $15,000. This amount … of the 202526 school year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… York State Police announced William Storrs, a former fire chief and treasurer, was arrested today for stealing $101,000 from the Marbletown Volunteer Fire … in Newark, New York. “William Storrs was elected fire chief after serving as treasurer, and took advantage of these …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentFinancial Condition and Outlook
… Purpose To determine the financial condition of the State University Hospital of Brooklyn (Hospital). Background The State University of … To determine the financial condition of the State University Hospital of Brooklyn Hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookNorwich City School District - Fund Balance Management (2018M-198)
… budgeted each year for various known expenditures and revenues. Developed a long-term financial plan that was … balanced budgets based on historical or known amounts and reduce the reliance on fund balance as a financing … that is unavailable. Maintain reasonable fund balances and reserves in accordance with adopted policies. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Fiscal Responsibilities of the Town Clerk Presentation
OSC staff will discuss the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-responsibility-town-clerks-05-27-20.pdfDiNapoli Announces State Contract and Payment Actions for May 2015
… types of contracts and payments by the state. This builds on his commitment to added transparency via his Open Book New … Institute Land Trust Inc. for the purchase of Mountain Road property in Deerpark and Greenville townships, Orange … $3.5 million to Buffalo Archives for building purchase on Rensch Road, Amherst, Erie County. SUNY at Stony Brook …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-announces-state-contract-and-payment-actions-may-2015Town of Darien – State Contract Loader Purchases (2013M-88)
… price lists, apply the appropriate contract discounts, or compare the resultant prices with the invoice prices. … vendor when purchasing equipment on State contract, and compare the vendor’s pricing with the State contract list …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Town of West Seneca - Capital Project Management (2019M-195)
… whether the Town properly planned and managed a capital project. Key Findings The Board: Did not properly plan and manage the capital project and clearly inform taxpayers when the estimated cost and scope of the project changed. Was not fully transparent on the anticipated …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195