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Town of Ripley – Town Clerk Collections (2024M-139)
… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did not always record, deposit, remit and report all collections in a timely and accurate manner. … Town ClerkTax Collector Clerk recorded deposited remitted and reported all collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Fairview Fire District – Financial Operations (2024M-138)
… complete report – pdf] Audit Objective Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed the District’s financial operations and were transparent. Key Findings The Board and District officials did not properly manage and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Cooperstown Central School District – Financial Management (2024M-65)
… complete report – pdf] Audit Objective Determine whether the Cooperstown Central School District (District) Board of … Education (Board) and District officials properly managed the District’s fund balance and reserves. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… included severance payments, due to concerns of potential litigation against the Town. The severance payments included … details, such as written evidence of concerns of potential litigation or a cost-benefit analysis, surrounding the …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Unified Court System Bulletin No. UCS-76
… Purpose To explain the automatic processing of the 2003 Factor Change Adjustment payment for Judges and … Affected Employees Judges who served at any time during the period March 27, 2003 through December 31, 2003 and have … To explain the automatic processing of the 2003 Factor Change Adjustment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-76-2003-factor-change-adjustment-payment-judgesState Agencies Bulletin No. 1160
… explain OSC’s automatic processing of the General Salary and other Increases and to provide agencies with instructions for payments not … which will implement the agreement between New York State and NYSCOPBA (BU21) and provides for the payments described … To explain OSCs automatic processing of the General Salary and other Increases and to provide agencies with instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1160-implementation-general-salary-and-other-increases-and-ending-andTown of Solon - Financial Management (2018M-233)
… complete report - pdf] Audit Objective Determine whether the Board established a fund balance and reserve policy and long-term plans to address the Town’s operational and capital needs in the general and highway funds. Key Findings From December 31, … Determine if the Board established a fund balance reserve policy and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Elwood Union Free School District - Claims Auditing (2019M-31)
… - pdf] Audit Objective Determine whether systems were in place to ensure that claims were adequately documented, were … Determine whether systems were in place to ensure that claims were adequately documented were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Wainscott Common School District - Claims Auditing (2018M-240)
… purposes and adequately supported. Key Finding We found no evidence that the Board, as a whole, performed a thorough …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Bay Shore Union Free School District - Procurement (2018M-212)
… purchases of goods and services totaling $22,899 were made with prior approval, resulting in confirming purchase orders … to ordering goods and services. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Syracuse City School District – Information Technology (2025M-129)
… PPSI, make unauthorized changes to District records; or deny legitimate access to the District’s network and records. …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129City of Mechanicville – Procurement (2025M-60)
… officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and good business practices? Audit Period January 1, 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Credit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceEthics
… Conflicts of Interest Poster [pdf] -- For best print quality, poster should be printed on 11in. x 17in. …
https://www.osc.ny.gov/local-government/resources/ethicsCommon Attributes of Successful Emerging Managers
… Common attributes to forming a successful Emerging Manager Strategy: Years of team’s operating experience Years of team’s prior institutional asset manager experience Tenure of the leadership team investing …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/common-attributes-successful-emerging-managersAccounts Payable Advisory No. 43
… Payment Interest and more Update: The below sections of the GFO were updated and are effective April 1, 2017. Please review the below chart for information on what changes were made. Particular attention should be … the most significant changes: Chapter Name Description of Change X.3.A Online Vendor Add Portal Updated to include …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreSelected Aspects of Discretionary Spending
… for personal items and other questionable items, such as movie tickets to be sold to employees. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Accounts Payable Advisory No. 62
… Section 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide … the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including … Due Date is an automatically populated field on the PO that should communicate to a vendor the required date the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersLackawanna City School District - Tuition (2019M-59)
… for nine students, resulting in overpayments totaling $5,300 for eight students and an underpayment of $900 for one … information to support tuition charges totaling $2.5 million for 162 students attending charter schools. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59State Agencies Bulletin No. 182
… Purpose To explain the new increment system and codes Affected Employees Eligible employees represented by CSEA, PEF and DC-37 Effective Date Immediately Contract Provisions The agreements between the State and CSEA, PEF & DC-37 include an increment program that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37