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Horseheads Fire District #1 - Board Oversight (2019M-82)
… Determine whether the Board provided adequate oversight of the District’s finances. Key Findings The Board did not: … Determine whether the Board provided adequate oversight of the Districts finances …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Kinderhook Central School District - Procurement (2018M-137)
… Key Findings District officials properly sought competition for 10 purchases totaling $1.2 million that … claims approval process. Ensure District officials seek competition when procuring goods and services, as required by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Utica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… Key Findings We reviewed 76 agricultural, senior citizen and veteran properties with exemptions and found 49 …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… real property tax exemptions. Key Findings We reviewed 116 properties with agricultural, senior citizen and veteran … renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations The Assessor …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… Recreation Department (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key … The Department’s cash receipts were not always collected, recorded or deposited timely. The Board did not adopt written … Department and us from confirming all funds collected were recorded and deposited in a timely and accurate manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Eastport-South Manor Central School District – Building Safety (2020M-18)
… the HVAC system requiring buckets in the halls to collect leaked water. Create a corrective action plan to address the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18The Academy Charter School - Credit Card Expeditures (2019M-80)
… Audit Objective Determine whether the Board ensured that credit card charges were adequately supported and were for … School officials did not comply with their written credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) had no …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Employer E-News Archive — 2026
… For the latest retirement news and information, subscribe to E-News for Members & Retirees . Special Edition—July 2026 New … New Laws May Impact Employer Contributions June 2026 E-News was not sent in June. May 2026 Reminder: Review … The latest Retirement System news for NYSLRS employers …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026Employer E-News Archive — 2025
… Time is Up to Switch to Enhanced Reporting Most Employers Have Made the Switch! November 2025 Important … Time is Up to Switch to Enhanced Reporting Most Employers Have Made the Switch! October 2025 A Better Way … Employees Time is Up to Switch to Enhanced Reporting Most Employers Have Made the Switch! September 2025 Coming in …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025Employer E-News Archive — 2024
… subscribe to E-News for Members & Retirees . December 2024 Reminder: Annual Invoice Prepayment Deadline is December … 2,100 Employers Have Already Made the Switch November 2024 Reminder: Your Annual Invoice is Available Reporting … 2,100 Employers Have Already Made the Switch October 2024 Make Payments Faster and Easier with ACH Ensure Contact …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024Opinion 96-19
… and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital Improvements (joint … of a building to be used as town hall and fire station) -- Real Property (joint acquisition of real property … and construction of building for use as town hall and fire station) GENERAL MUNICIPAL LAW, §119-o; TOWN LAW, §§64(2), …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 2000-5
… and Road Repair Reserve Fund (transfer of moneys from the highway fund to) -- Highway Fund (transfer of moneys from to a snow and ice … and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY LAW §141: Surplus moneys originally raised and … surplus moneys originally appropriated by a town for town highway snow and ice removal may be paid into a snow and ice …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Employer Contribution Calculation
… (Abbate) / S.4982 (Ortt) – Provides for the calculation of employer contributions for the funding of the New York state … Provides for the calculation of employer contributions for the funding of the New York state …
https://www.osc.ny.gov/legislation/employer-contribution-calculationState Agencies Bulletin No. 2106
… Purpose The purpose of this bulletin is to explain the extension of Military and Training Leave Benefits and … The purpose of this bulletin is to explain the extension of Military and Training Leave Benefits and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2106-2023-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 2201.1
… This Bulletin Supersedes Payroll Bulletin No. 2201 Purpose: The purpose of this bulletin is to explain the extension of Military and Training Leave Benefits and … The purpose of this bulletin is to explain the extension of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22011-2024-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 2201
… is superseded by Payroll Bulletin No. 2201.1 Purpose: The purpose of this bulletin is to explain the extension of Military and Training Leave Benefits and … The purpose of this bulletin is to explain the extension of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2201-2024-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 2309
… Purpose: The purpose of this bulletin is to explain the extension of Military and Training Leave Benefits and … The purpose of this bulletin is to explain the extension of Military and Training Leave Benefits and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2309-2025-extension-military-and-training-leave-benefits-and-stipendsSUNY System Administration Office – Selected Employee Travel Expenses
… that were either for non-reimbursable expenses ($200 hotel room smoking charge) or lacked adequate assurance that … car service charges). Key Recommendation Recover the $200 hotel room smoking charge from the hotel or the employee. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesTown of Evans – Employee Benefits (2024M-53)
… Town of Evans (Town) officials maintained leave records and paid separation and health insurance opt-out payments (opt-out payments) that were accurate, supported and approved. Key Findings The Town’s leave records and … Town of Evans Town officials maintained leave records and paid separation and health insurance optout payments …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53