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Standard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… participate in a time-keeping system on a Standard Work Day and Reporting Resolution for Elected and Appointed … days you work. The resolution confirms your standard work day. Every employee title, including elected or appointed officials, must have a number of hours per day that are considered full-time for the position. The board …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionOvertime Limits for Tier 5
… Overview For members of Tier 5, the New York State Retirement and Social Security Law limits the amount of overtime pay included in the calculation of your final … earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more than the annual limit, it will not …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Press Conference on the Flushing Snapshot Report
… Select the play icon to start. Follow us on Instagram , Facebook and Twitter for photos from the event. Share Email Twitter Facebook Speakers Grace Meng Congresswoman Donovan Richards …
https://www.osc.ny.gov/events/flushing-snapshotMechanicville City School District – IT Asset Management (S9-22-16)
… not properly accounted for. Specifically: Four desktops ($535 each) and one television ($948) could not be located and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… complete report – pdf] Audit Objective Determine whether Gloversville Enlarged School District (District) officials … audit schools statewide IT asset management gloversville enlarged …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… (District) officials ensured students received services in accordance with their individualized education programs … and that the District claimed all Medicaid reimbursements to which it was entitled. Key Findings Officials did not always ensure students received services in accordance with their IEPs and did not ensure that all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andMoravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were … The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Massena Central School District – Financial Condition (2016M-21)
… tax certiorari reserve by about $1.5 million as of June 30, 2015. District officials have not established a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Chittenango Central School District – Information Technology (2023M-155)
… users. Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware … restore, repair and/or rebuild critical IT systems or data in a timely manner. In addition to sensitive IT control weaknesses we …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Rhinecliff Fire District – Board Oversight (2024M-154)
… investment policy or procurement policy, as required by New York State General Municipal Law (GML) sections 806, 808 and 39, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Town of Saugerties – Claims Auditing (2024M-144)
… of Saugerties (Town) Board (Board) properly audited claims and authorized credit card purchases. Key Findings The Board … purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that the Board did not conduct a thorough and deliberate audit of any claims before payment or …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Summit – Town Clerk (2024M-51)
… Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were … Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted clerk fees in …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Town of Gorham – Budgeting (2023M-181)
… develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a result, the Town maintained unreasonable fund balance levels and likely levied more taxes than … the TOV funds. An excessive $1.5 million of unrestricted fund balance was maintained in the TW general fund as of …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… the Town of Clinton, Dutchess County. The Department has 43 volunteer members and the Executive Committee is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialTown of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records were not complete, accurate or up-to-date . As a result, transparency and the Board’s ability to monitor financial operations were diminished . Of the 39 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… included $22,091 additional pay for working overtime on a Saturday. However, the BOCES Classified Employees’ … bargaining agreement (CBA) supports a Tuesday through Saturday work week. Therefore, this overtime may have been avoided if some employees worked Tuesday through Saturday, as outlined by the CBA. Paid $5,445 to employees …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeAddison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, Rathbone, Thurston, Troupsburg, Tuscarora and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… kindergarten through eighth grade and pays tuition for 284 students in grades 9 through 12 who attend other school …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsBrunswick Central School District – Financial Condition (2014M-002)
… period July 1, 2010 through June 30, 2013. Background The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill … Brunswick Central School District Financial Condition 2014M002 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002