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Port Byron Central School District – Financial Condition (2014M-71)
… The Port Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga County and the Town of Savannah in Wayne County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… and underpayments. Key Recommendations Provide oversight to ensure that tuition bills have adequate supporting … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mTown of Stephentown – Records and Reports (2012M-209)
… to December 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of … of four council members and the Town Supervisor, and is responsible for managing Town operations and overseeing …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Spackenkill Union Free School District – Professional Services (2021M-89)
… pdf ] Audit Objective Determine whether Spackenkill Union Free School District (District) officials sought competition … services and entered into written agreements with service providers. Key Findings District officials did not always … manner. District officials: Paid six professional service providers $987,305 without seeking competition. This …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… Key Findings The bylaws provided limited guidance on financial responsibilities and the Board did not establish …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesCity of Middletown – Payroll and Leave Benefits (2024M-26)
… report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ … City officials disagreed with certain aspects of our findings but indicated they have initiated or plan to … Determine whether City of Middletown City officials accurately paid employees …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26New York State Common Retirement Fund
… New York State Common Retirement Fund The New York State Common Retirement Fund is one of the largest public pension plans in the United … System (NYSLRS) members, retirees and beneficiaries. The Fund's mission, values and investment philosophy have … The New York State Common Retirement Fund holds and invests the assets of the New York State and …
https://www.osc.ny.gov/common-retirement-fundDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
Local government capital spending on roads bridges and water and sewer systems declined by approximately 8 percent between 2010 and 2012 according to a report issued today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetOther Bulletin No. 13
… Purpose To provide instructions for processing of the LLS payment for eligible employees in Bargaining Unit 97 Affected … paid in a separate check . There will be no direct deposit for this payment. Eligibility – CSEA Employees Employees in … To provide instructions for processing of the LLS payment for eligible employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-13-october-2010-suny-construction-fund-longevity-lump-sumXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… see Section 9.C – Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkOpinion 97-22
… Permissible Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and … COUNTIES -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The county governing board, and not the county community college board of trustees, may authorize the …
https://www.osc.ny.gov/legal-opinions/opinion-97-22State Agencies Bulletin No. 1812
… Rates Individual Taxpayer Identification Number (ITIN) - Renewal/Expiration Tax Rates Federal Tax Withholding Rates … 15-T , withholding for employees with the 2019 version of Form W-4 or earlier will be calculated using $4,200 for each … provided vehicle is 57.5 cents per mile in 2020. ITIN Renewal/Expiration Unused ITINs – ITINs not used on a federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020Accessibility for People With Disabilities
… Objective To determine whether the Office of Parks, Recreation and Historic Preservation has taken … To determine whether the Office of Parks Recreation and Historic Preservation has taken …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… Coordinator Hector Rosas for using his public position to pilfer more than $50,000 through several schemes. "Rosas allegedly used his position to steal donations meant to help Hurricane Maria victims and divert funds meant to … Coordinator Hector Rosas for using his public position to pilfer more than $50000 through several schemes …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesState Agencies Bulletin No. 1508
… Purpose To provide agency instructions for processing the April 2016 Longevity Payment for Long-Term Seasonal Employees represented by the Public … York and the Public Employees Federation (PEF) provides for a lump sum award of $500 effective the first pay period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1508-april-2016-public-employees-federation-pef-longevity-payment-long-termState Agencies Bulletin No. 2103
… Services BU04 Background Pursuant to a side letter contained in the 2021-2026 Agreements between the … York and the Public Employees Federation (PEF), a lump sum award of $500 effective the first pay period of the fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2103-april-2022-csea-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1823
… sum award of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay … the Department of Environmental Conservation (Department ID 09180) or the Office of Parks, Recreation and Historic … to the payroll in a seasonal hourly position within the fiscal year. Agency Actions To pay the April 2020 Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1823-april-2020-longevity-payment-long-term-seasonal-employeesMiddleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … condition, budgeting decisions over the last several years have made the District susceptible to fiscal stress. Even … in the past to prepare for economic difficulties, they have come to rely on using surplus funds to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Franklin Central School District – Information Technology (2022M-19)
… user accounts, periodically compare installed software to an authorized software inventory or develop an IT … confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not … follow to recover data and resume essential operations in a timely manner. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19