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Town of Windsor – Capital Project (2025M-52)
… 24, 2024. We extended our audit period forward to December 31, 2024 to document the change in Town Supervisors … of competition and documented the results to help provide assurance that one professional service contract totaling … seek or properly document competition, taxpayers have less assurance that purchases are made in the most prudent and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Town of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain … – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town supervisor must maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141State Agencies Bulletin No. 1745
… System (ERS) (Retirement Plan 7Y) and the New York State Police and Fire Retirement System (PFRS) (Retirement Plan 7W) … to process data for employees without a social security number (SSN) and date of birth (DOB). Agencies must enter the … Employer Help Desk at [email protected] or by phone at (844) 619-9614. Questions regarding the PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemState Police Bulletin No. SP-227
… effective April 1, 2022 for Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining … 2022 2% Salary Increase for Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining … automatic April 2022 2% Salary Increases (Bargaining Units 07 and 17). Included on the report is one or more of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-227-april-1-2022-2-salary-increase-state-police-employees-representedTown of Amherst – Employee Benefits (2025M-90)
… [read complete report – pdf] Audit Objective Did Town of Amherst (Town) officials ensure employees received leave time benefits, stipends and separation payments consistent with collective bargaining … Did Town of Amherst Town officials ensure employees received leave …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-employee-benefits-2025m-90State Agencies Bulletin No. 2373.1
… information updated in both the Eligibility Criteria and Agency Actions - Payments Not Processed Automatically. … agencies of OSC’s automatic processing of the October 2025 LGS payment and provide instructions for payments not … Construction Fund and CSEA Effective Dates: The October 2025 LGS Payment will be processed in separate paychecks on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23731-october-2025-civil-service-employees-association-csea-district-councilState Agencies Bulletin No. 2423
… (17) or more years, or twenty-two (22) or more years of qualifying service in an Executive branch bargaining unit of … on Payment Cycle Bargaining Unit Processing Cycle Qualifying Service Date Range Qualifying Years of Service Payment Amount CSEA 02, 03, 04, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2423-april-2026-civil-service-employees-association-csea-public-employeesDiNapoli Appoints Top Retirement System Staff
… current member benefit system. She is known for her broad depth of knowledge of complex retirement system issues and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… to children between the ages of three and five who live in New York City as well as Westchester, Nassau, and …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualJowonio School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Jowonio School (Jowonio) on its Consolidated Fiscal Reports (CFRs) were properly … Cost Manual (RCM). The audit covered expenses reported on Jowonio’s CFR for the fiscal year ended June 30, 2014, and certain expenses reported on Jowonio’s CFRs for the two fiscal years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… programs, preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, … Ensure that all costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualCVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service all … to eligible prescription drug claims maintained in CVS Health’s temporary holding account. Our audit covered the … December 31, 2018. About the Program The New York State Health Insurance Program (NYSHIP), administered by the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Company’s financial activities to the Board at the annual meeting. Ensure sufficient documentation, such as receipts … signing an abstract or a motion in the monthly Board meeting minutes that specifies the claims approved for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mVillage of Suffern – Budget Review (B18-6-4)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2018-19 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… July 1, 2012 through January 7, 2014. Background The Pine Valley Central School District (District) is located in … Pine Valley Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementCity of Troy – Budget Review (B5-13-20)
… managing the City’s resources. The sewer fund continues to display a trend of weakening financial position and the …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of Clare – Fiscal Stress (2013M-317)
… to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about 105 residents. The … relied on appropriated fund balance as a financing source in the annual budgets, and in some years, it appropriated more fund balance than was …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Emerging Manager Program
… managed accounts or commingled funds. Program partners assist in the timely deployment of capital, perform due … compiled an Emerging Manager Definition and Life Cycle to assist in consistent screening, monitoring and progression of …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerState Agencies Bulletin No. 2150
… example, if an employee has $200 deposited into a loan account and the remainder going into a balance account, the same distribution will be applied. Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2150-october-2023-civil-service-employees-association-csea-longevity-lumpSUNY Bulletin No. SU-203
… Code 18 Z07 Extra Time – Income Code 19 FAS Front Pay Admin Settlement FJS Front Pay Judicial Settlement FPA Front …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-203-2013-2015-deficit-reduction-plan-psnu-employees