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State Police Bulletin No. SP-258
… plus the Annual Addl Earnings for Earnings Code COM (Command Payment) that are both in effect on the date the … OSC will be mailing a Request for Special Wage Payment Report to inactive individuals who are 62 or older in the … return it to OSC for inclusion on the Special Wage Payment Report to SSA. This report will be submitted to SSA after the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-258-retroactive-changes-supervisory-responsibility-pay-employees-stateLyons Central School District – Multiyear Planning (2015M-337)
… 3, 2015. Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and … operates two schools with approximately 930 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Bellmore Union Free School District – Payroll (2023M-129)
… – pdf] Audit Objective Determine whether Bellmore Union Free School District (District) officials approved, supported … Determine whether Bellmore Union Free School District District officials approved supported …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Lake Placid Central School District – Investment Program (2023M-94)
… program. The Assistant Superintendent for Business, Finance and Support Services (Assistant Superintendent) and … solicit interest rate quotes from multiple financial institutions. Prepare monthly cash flow forecasts and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Ausable Valley Central School District - Claims Auditing (2018M-190)
… approved before payment. Key Findings Signed checks were printed before the claims auditor audited and approved the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… with students without first verifying they held a valid clearance. The Board has not established a fingerprinting … to students prior to obtaining or confirming fingerprint clearance. Establish a fingerprinting policy including …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorWhite Plains City School District – Procurement of Professional Services (2014M-240)
… the District’s process and procedures for procurement of professional services for the period July 1, 2012 through … District officials did not always seek competition for professional services and did not have documentation to support why contract providers were chosen for all professional service contracts. The District did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… $169,000 were a proper use of District money. Travel and car rental costs of approximately $58,000 were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Probation Department (Department) properly accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees … did not accurately record the number of tickets sold and may not have collected and reported the correct amount of …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… complete report – pdf] Audit Objective Determine whether the Gouverneur Central School District (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District officials … or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Village of Dering Harbor – Payroll (2020M-78)
… Board did not require formal, written employment contracts to document terms of employment, job descriptions and … and employee benefits. The Village paid overtime payments to employees as if they were independent contractors. The Board approved reimbursements to employees for medical benefits claims without ensuring …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… report - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during our audit … documentation attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Ocean Beach – Credit … items were appropriate and for village purposes. Barker Central School District – Payroll (Niagara County) Employee … properly prepared for all bank accounts. Sewanhaka Central High School District – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsMineola Union Free School District – Competitive Quotations (2015M-313)
… a State or County contract prior to approving the purchase orders. Key Recommendations Develop written procedures for … applicable contracts are used, prior to approving purchase orders. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Village of Fayetteville – Information Technology Policies (2017M-47)
… Village officials did not provide IT security awareness training to personnel who use IT resources. Key … their access rights removed. Provide IT security awareness training. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Opinion 94-22
Whether the charges imposed on behalf of a business improvement district may be turned over to and be controlled and directly expended by the district management association
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Agencies Bulletin No. 2375
… is to notify agencies of the 2025, year-end processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. As part of OSC’s annual … is to notify agencies of the 2025 yearend processing schedule for AC230s Report of Check Returned for Refund or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2375-schedule-submitting-2025-year-end-returned-checksLead Service Line Replacement Program and Lead Service Line Inventory
… of Health (DOH) is administering and monitoring the Lead Service Line Replacement Program to ensure funds are … from March 2018 through June 2025. About the Program Lead service lines present a significant risk of lead contamination in drinking water. High levels of lead in …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryCost-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 … Life Allowance, even if you selected a different option at retirement. You will begin receiving an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentVillage of Speculator – Financial Condition (2013M-381)
… The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 … deficits have caused deficit fund balances in the water and sewer funds. Significant outstanding interfund loans to the water and sewer funds have negatively affected the general …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381