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Wayne Central School District – Financial Management (2012M-229)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background The Wayne Central School … $13.8 million, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Tuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background The Tuckahoe Common School … the District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158North Colonie Central School District – Claims Processing (2013M-9)
… District’s internal controls over the claims audit process for the period July 1, 2011, to September 30, 2012. … nine elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are $94.1 million, and funded … require all claims to be audited prior to payment except for certain allowed exceptions. District policy requires the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Maine-Endwell Central School District – Financial Condition (2013M-49)
… Key Findings Over the past three years, District officials have tried to maintain the same level of programs and … on established salary schedules and therefore should not have significant variances. Key Recommendations Reduce … and evaluate recurring revenue sources over which they have direct control to fund appropriations. Develop budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Purpose of Audit The objective of our audit was to review BOCES’ financial records and management practices related to the adult education program and the procurement of … Educational Services is a public organization created to provide shared educational programs and services to 27 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultWeedsport Central School District – Financial Management (2016M-94)
… economic and environmental challenges. District officials have not formally analyzed the balances in reserve funds to … for capital improvement projects and purchases, and any economic or environmental factors that could affect the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… $2.1 million in operating surpluses. District officials have historically funded reserves by transferring … overfunded and potentially unnecessary. District officials have not developed written policies or procedures to … payments process. Ensure that all separation payments have adequate supporting documentation with evidence of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTown of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. Background The Town of Wayne is located … and surcharges of $2,510. Key Findings The Justice failed to account for all moneys received and the Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… The Town of Charleston is located in Montgomery County and has a population of approximately 1,400 residents. The Town Board comprises an elected Town Supervisor and four other elected members. The Town's budgeted … department employees, the Town lacks written policies and procedures to provide guidance to Town officials on how …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326State Agencies Bulletin No. 2299
… Dates: Effective for payroll checks dated January 9, 2025 (Institution) and January 15, 2025 (Administrative). OSC … an increase to base salary, Increment, or Longevity Pay with an effective date after January 1, 2025 will remain at the same amount for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2299-civil-service-employees-association-csea-local-1000-dues-increaseVillage of Pomona – Transparency of Fiscal Activities (S9-24-17)
… [read complete report – pdf] Audit Objective Determine whether the Village … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Claims for Individuals
… for individuals online or by mail. Search Enter your name in the Search for Individual box on our Search for Lost …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-individualsTown of Philipstown – Financial Management (2024M-100)
… financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) … in the decline of the general fund balance from $1 million to $53,137. Specifically, the Board did not: Appropriately … GLWD expenditures were funded and increased from $85,436 to $975,475 over the six-year audit period. Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Village of Addison – Board Oversight (2024M-8)
… [read complete report – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate … the former Clerk-Treasurer’s 1 records (see Village of Addison – Payroll (2024M-12) and Village of Addison – Former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8State Agencies Bulletin No. 894
… inserted. If the employee’s Job Data information does not match the information on Position Data, a row will … Holding Longevity Employees who are holding Longevity will have their salary calculated as follows: If the employee’s … the salaries after the automatic increase is applied. If any additional corrections are needed, agencies should submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/894-april-1-2009-salary-and-longevity-increases-employees-represented-civilState Agencies Bulletin No. 803
… inserted. If the employee’s Job Data information does not match the information on Position Data, a row will … Holding Longevity Employees who are holding Longevity will have their salary calculated as follows: If the employee’s … increase is applied. Agencies should notify OSC of any corrections required as soon as possible in order to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/803-april-1-2008-salary-and-other-increases-employees-represented-civilSUNY Bulletin No. SU-137
… Purpose To inform agencies of OSC's automatic processing and to provide agencies with procedures for submitting actions in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-137-800-salary-increase-suny-professional-services-unitState Agencies Bulletin No. 2054
… who have filed for Social Security benefits. Since PayServ does not include this information, OSC will mail a Request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2054-2019-2020-and-2020-2021-public-employees-federation-pef-firearmsReporting Regulation for Elected or Appointed Officials
… 315.4 Additional reporting requirements for elected or appointed officials who work for a participating … (1) Except as otherwise provided in this subdivision, any elected or appointed official who is not paid hourly or does … within 150 days of commencing a new or subsequent term of office, or upon joining the Retirement System, on or after …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officials