Search
Village of Fayetteville – Information Technology Policies (2017M-47)
… for individual access rights, disaster recovery and password security management. Eight former Village Fire … to address user access rights, disaster recovery and password security management. Ensure that users who have left …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47State Agencies Bulletin No. 2273
… The purpose of this bulletin is to notify agencies of the 2024, year-end processing schedule for AC230s, Worksheet for … AC230 processing and ensure accuracy of W-2 reporting for 2024, agencies must submit AC230s to OSC in accordance with … On Must be Received by OSC No Later Than November 6, 2024 November 14, 204 November 22, 2024 November 20, 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksDiNapoli: Report Finds Mixed Job Picture in Upstate NY
… New York lags behind downstate New York and the nation in job growth since the Great Recession, according to a … Thomas P. DiNapoli. Since June 2009, total employment in upstate New York rose by 0.3 percent compared to 2.2 percent in the downstate region and 1.9 percent nationwide during the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyCost-of-Living Adjustment – Special 20- and 25-Year Plans
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … You will begin receiving an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or … die, if you selected a pension payment option that pays a lifetime benefit to your beneficiary and if the beneficiary …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentVillage of Speculator – Financial Condition (2013M-381)
… of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
Determine whether the Schuylerville Central School District District maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Carle Place Union Free School District – Network User Account Controls (2022M-121)
… complete report – pdf] Audit Objective Determine whether Carle Place Union Free School District (District) officials … Determine whether Carle Place Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsInlet Common School District – Claims Processing (2023M-180)
… authorized claims to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not … claims processing duties. Consider discontinuing using a debit card for District purchases. Approve all claims before …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Opinion 89-24
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Collective Bargaining … is a voluntary non-profit association within the meaning of section 802(1)(f) (see Stettine , supra ). … is a voluntary non-profit association within the meaning of General Municipal Law, §802(1)(f). We note that …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 91-16
… agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption …
https://www.osc.ny.gov/legal-opinions/opinion-91-16SUNY Bulletin No. SU-365
… for Pay Period 12L, OSC will insert a row on the Job Data page effective 09/01/2024 to change the salary calculation on … records which do not have an existing row on the Job Data page with an effective date of 09/01/2024. The Action/Reason … an effective date of 09/01/2024 Employees entitled to a full biweekly paycheck will receive their Regular Salary and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calMount Markham Central School District – Reserve Funds (2016M-73)
Mount Markham Central School District Reserve Funds 2016M73
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… July 1, 2014 through December 23, 2015. Background The East Syracuse Minoa Central School District is located in the … East Syracuse Minoa Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessTown of Barker – Justice Court Operations (2016M-422)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2015 … by an elected five-member Town Board, has a Justice Court with one elected Justice. In 2015, the Court reported revenues totaling approximately $75,000. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Masonville Fire District – Financial Activities (2020M-165)
… protected because the Treasurer used her personal computer to maintain District financial records and perform online … including reviewing canceled check images, ensuring claims have adequate documentation, auditing claims before payment … all District records from her own personal computer to the District computer. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Opinion 2001-8
… There is no authority for a fire district to establish a scale of tax rates so that owners of multiple parcels are … If so, you ask whether the fire district may establish a "scale of tax rates so that owners of multiple parcels would pay at a lower rate." Article 11 of the Town Law (§170 et seq …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 91-2
… may request officials of an OTB corporation to fill out a form listing certain outside employment and business … of interest by requesting that OTB officials fill out a confirmation form listing certain outside employment … of interest by requesting that OTB officials fill out a confirmation form listing certain outside employment …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Williamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-22)
To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s22.pdfHousing for Seniors (Follow-Up) (2025-F-19)
To assess the extent of implementation, as of February 6, 2026, of the six recommendations (the first three recommendations were addressed to HPD and recommendations four through six were addressed to HDC) included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f19.pdfRochester City School District – Budget Review (B20-2-5)
… Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City … [1] which noted several budgeting deficiencies. Subsequent to the release of our review, several interested stakeholders … District’s 2020-21 proposed budget. Future reviews will be completed by an independent State Monitor [2] installed in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5