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Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… 2013 through August 31, 2014. Background The Town of Inlet is located in Hamilton County and has a population of approximately 330. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Bennington - Financial Management (2019M-249)
… during our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Schenevus Central School District – Budgeting (2014M-123)
… 18, 2013. Background The Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, … Rosenboom and Westford in Otsego County. The District is governed by an elected five-member Board of Education and … Ensure that the District’s unexpended surplus fund balance is in compliance with the legal limit. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Town of Stanford – Financial Management (2021M-130)
… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Belfast Central School District – Reserve Funds (2021M-135)
… Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. Overfunded two … comprehensive written reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances to determine whether the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Town of Taylor – Financial Management (2016M-391)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management of … available fund balance or established formal plans to address the excessive fund balance levels. The Board did not know it was required to annually audit the Supervisor's records. The bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Port Byron Central School District – Financial Condition (2014M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … District officials have generally taken appropriate action to manage the District’s financial condition. The Board … future revenues and appropriations and clearly defines how reserve and unexpended funds should be managed. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71XI.2.B Contract Numbering – XI. Procurement and Contract Management
… defined certain formatting requirements for New York State Contract Identifiers to ensure that contract information contained in the Statewide Financial … defined certain formatting requirements for New York State Contract Identifiers to ensure that contract information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingState Agencies Bulletin No. 708
… Judicial payrolls Employees with more than a one (1) year break in Service who are rehired with one of the following … codes are eligible to use the service prior to the break to satisfy the five year cumulative service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/708-public-employees-federation-pef-and-rent-regulation-services-unit-rrsuState Agencies Bulletin No. 2173
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Duty Pay. Effective Dates: The Hazard Duty Pay increase is effective on the following dates: Pay Cycle/PP Type … Cycle) for Earnings Codes HZ1 and HZ2, the agency is responsible for determining the actual number of hours …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicState Agencies Bulletin No. 1415
… General Salary Increases. Affected Employees Employees in the following lifeguard titles of the Office of Parks, … Office or the Department of Environmental Conservation in the State University Professional Services Negotiating … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1415-general-salary-increases-state-university-professional-servicesState Agencies Bulletin No. 924
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing adjustments and … To inform agencies of OSCs automatic processing and to provide instructions for processing adjustments and changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/924-arbitration-award-implementation-retroactive-general-salary-and-otherState Agencies Bulletin No. 703-A
… Services employees represented by NYSCOPBA (BU01) in the following titles: Correction Officer Correction … prior to leaving the DOCS agency. This should be done be e-mail to [email protected] or by fax to (518) … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaMilitary Service Credit
Military veterans and active service members may be eligible to receive additional service credit toward their NYSLRS retirement benefits.
https://www.osc.ny.gov/files/retirement/publications/pdf/1723-military-service-credit.pdfApplication for 605A Accidental Disability (RS6410)
For NYSLRS court officers and peace officers in the Unified Court System to apply for a 605A accidental disability retirement.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6410.pdfOpinion 89-35
… also require that the comptroller countersign all checks required to be signed by the supervisor (Town Law, §34[1]). … accounts, preventing funds or appropriation accounts from being overdrawn and, with the counter-signature of the … which it is authorized to adopt local laws (1987 Opns St Comp No. 87-43, p 66; 1985 Opns St Comp No. 85-46, p 62). One …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of Smithfield in … contract with the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Objective To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31, 2018. About … To express an opinion on the fair presentation of the Financial Statements of the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… prior to payment. Ensure that the Treasurer completes and files the delinquent annual financial reports for 2010, 2011 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… located in Monroe County, is a district corporation of the State, distinct and separate from the Town of Rush. The Board … overall financial management. The District’s general fund budget totaled $329,600 for the 2013 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255