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Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… provide detailed guidance for Company officials and staff on all financial operations, including cash disbursements, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsRoosevelt Fire District – Length of Service Award Program (2025M-40)
… Board did not ensure that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section 181-b, or in the alternative, ensure LOSAP disclosure notes were included in the District’s annual audit. During the audit period, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… which increased the risk that BOCES may have paid for unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We reviewed payments for meals totaling $63,009 provided at 80 meetings. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as … taking additional steps to increase physical accessibility for the 171 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Unified Court System Bulletin No. UCS-127
… for each calendar year must equal the judge’s statutory salary rate; or for judges who serve only part of the … of regular earnings is required to be paid in the final paycheck of the calendar year. Effective Date(s) Pay Period … eligible for a year-end adjustment to be paid in the final paycheck of the year, unless the total amount of regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-127-2007-year-end-adjustment-judgesUnified Court System Bulletin No. UCS-141
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for reporting transactions in Pay … the LEG Pay Basis Code Background Based on an agreement between the Office of the State Comptroller and the Office of … paycheck of the year will be calculated by determining the difference between the total amount of regular earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-141-2008-year-end-adjustment-judgesMonitoring of Select Programs
… are currently waiting for services. In response, the 2019-20 enacted budget contained an appropriation of $15 million, … $15 million in appropriations for each of the years 2019-20, 2020-21, and 2021-22, intended to reduce or eliminate … this goal. While the initial fund allocation in 2019-20 was based on AAAs’ reported Unmet Need in 2017-18, for …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsOpinion 92-36
… police district plans to petition the county legislature for authorization to install the E911 system for residents of the district. You suggest that the language … of every service supplier within such municipality to pay for the costs associated with obtaining and maintaining the …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Chatham Central School District – Financial Management (2023M-11)
… million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation reserve has $1.4 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-112007 NYSLRS Comprehensive Annual Financial Report
… Comprehensive Annual Financial Report For Fiscal Year Ending March 31, 2007 Asset Listing … …
https://www.osc.ny.gov/retirement/resources/2007-nyslrs-comprehensive-annual-financial-report2004 NYSLRS Comprehensive Annual Financial Report
… Comprehensive Annual Financial Report For Fiscal Year Ending March 31, 2004 Asset Listing … The Comprehensive Annual Financial Report for the New York State and Local Retirement System NYSLRS for the fiscal year that ended March 31 2004 …
https://www.osc.ny.gov/retirement/resources/2004-nyslrs-comprehensive-annual-financial-report2005 NYSLRS Comprehensive Annual Financial Report
… Comprehensive Annual Financial Report For Fiscal Year Ending March 31, 2005 Asset Listing … The Comprehensive Annual Financial Report for the New York State and Local Retirement System NYSLRS for the fiscal year that ended March 31 2005 …
https://www.osc.ny.gov/retirement/resources/2005-nyslrs-comprehensive-annual-financial-report2006 NYSLRS Comprehensive Annual Financial Report
… Comprehensive Annual Financial Report For Fiscal Year Ending March 31, 2006 Asset Listing … …
https://www.osc.ny.gov/retirement/resources/2006-nyslrs-comprehensive-annual-financial-report2008 NYSLRS Comprehensive Annual Financial Report
… Comprehensive Annual Financial Report For Fiscal Year Ending March 31, 2008 Asset Listing … The Comprehensive Annual Financial Report for the New York State and Local Retirement System NYSLRS for the fiscal year that ended March 31 2008 …
https://www.osc.ny.gov/retirement/resources/2008-nyslrs-comprehensive-annual-financial-report2009 NYSLRS Comprehensive Annual Financial Report
… Comprehensive Annual Financial Report For Fiscal Year Ending March 31, 2009 Asset Listing … …
https://www.osc.ny.gov/retirement/resources/2009-nyslrs-comprehensive-annual-financial-report2010 NYSLRS Comprehensive Annual Financial Report
… Comprehensive Annual Financial Report For Fiscal Year Ending March 31, 2010 Asset Listing … …
https://www.osc.ny.gov/retirement/resources/2010-nyslrs-comprehensive-annual-financial-report2011 NYSLRS Comprehensive Annual Financial Report
… Comprehensive Annual Financial Report For Fiscal Year Ending March 31, 2011 Asset Listing … The Comprehensive Annual Financial Report for the New York State and Local Retirement System NYSLRS for the fiscal year that ended March 31 2011 …
https://www.osc.ny.gov/retirement/resources/2011-nyslrs-comprehensive-annual-financial-report2012 NYSLRS Comprehensive Annual Financial Report
… Comprehensive Annual Financial Report For Fiscal Year Ending March 31, 2012 Asset Listing … …
https://www.osc.ny.gov/retirement/resources/2012-nyslrs-comprehensive-annual-financial-report2013 NYSLRS Comprehensive Annual Financial Report
… Comprehensive Annual Financial Report For Fiscal Year Ending March 31, 2013 Asset Listing … …
https://www.osc.ny.gov/retirement/resources/2013-nyslrs-comprehensive-annual-financial-report2014 NYSLRS Comprehensive Annual Financial Report
… Comprehensive Annual Financial Report For Fiscal Year Ending March 31, 2014 Asset Listing … The Comprehensive Annual Financial Report for the New York State and Local Retirement System NYSLRS for the fiscal year that ended March 31 2014 …
https://www.osc.ny.gov/retirement/resources/2014-nyslrs-comprehensive-annual-financial-report