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State Agencies Bulletin No. 2049
… Time Entry Earnings (Lost Time, Extra Time, and Salary Lump Sum Payments) Agencies whose academic year is other than 210 … earnings when reporting lost time, extra time, or a salary lump sum payment. Lost Time – LTO (Lost Time Override) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2049-restoration-contract-pay-and-additional-pay-21p-institution-teachersIslip Fire District – Capital Assets (2020M-3)
… Determine whether District officials maintain and monitor accurate inventory records to safeguard District … and control procedures to safeguard assets. Actively monitor asset records to ensure they are accurate and … Determine whether District officials maintain and monitor accurate inventory records to safeguard District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Town of Greenwich – Purchasing (2020M-135)
… report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when purchasing … Determine whether Town of Greenwich Town officials sought competition when purchasing …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Cortlandville Fire District – Credit Cards (2020M-57)
… itemized supporting documentation. Ensure payments occur in a timely fashion to avoid incurring late fees and interest … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Town of Greenville – Tax Collector (2020M-81)
… manner. Property tax collections totaling $5.4 million and penalties collected totaling $9,719 were not remitted in accordance with New York State Town Law (Town Law). The Tax Collector’s records included an …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… payments for the eight individuals working in the Pre-K program by tracing personnel costs to CBAs and payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Monticello Central School District - Fund Balance Management (2020M-2)
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance … and reduce balances to reasonable levels as necessary in accordance with applicable statutes. Reduce surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… [read complete report - pdf] Audit Objective Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Saranac Central School District – Investment Program (2023M-89)
… million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. Had … program - legality, safety, liquidity and yield - when investing available funds. District officials were given an …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Bellmore Union Free School District – Payroll (2023M-129)
… School District (District) officials approved, supported and monitored overtime. Key Findings District officials did not always approve, support and monitor overtime. As a result, overtime expenditures … budgeted overtime by $49,576 during the audit period and officials increased the risk that employees may have been …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Pembroke Central School District - Investment Program (2023M-130)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Hurley – Transfer Station Collections (2024M-132)
… transfer station collections were adequately supported, recorded and remitted in a timely manner. Key Findings We … manner. However, they were not adequately supported or recorded. As a result, an increased risk exists for … For example: The amount of municipal waste collected, as recorded by the transfer station, was 238 tons less than the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Hammondsport Central School District – Investment Program (2024M-63)
… Central School District (District) officials developed and managed a comprehensive investment program. Key Findings The Board of Education (Board) and District officials did not develop and manage a comprehensive investment program. From July 1, … Central School District District officials developed and managed a comprehensive investment program …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63State Agencies Bulletin No. 702
… The new bargaining unit received a 3% raise on April 1, 2005. The employee’s prior bargaining unit received a 2.75% raise on April 1, 2005. In addition to the raise, the employee received a … that was in effect for the new bargaining unit on April 1, 2005. The new bargaining unit into which the employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsUnified Court System Bulletin No. UCS-83
… Affected Employees Eligible graded salaried employees in the following bargaining units: SR, SY, SN, SG, S8, S9, … Criteria Employees must have 120 full work days from 4/1/04 through 3/31/05. Employees in Bargaining Unit SY … Job Data page to reflect an increase to Longevity Step 1 from the Salary Schedule of either 4/1/02 or 4/1/04, using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-83-april-2005-service-increments-longevity-pay-and-longevity-bonusGreat Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record … Did Great Neck Park District District officials properly record …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
Determine whether employee leave accrual records are accurate and leave requests are adequately approved
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Ellicottville Central School District - Information Technology (2019M-14)
… officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, shopping, travel and other personal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Binghamton City School District – Information Technology (2019M-147)
… Educational Services’ South Central Regional Information Center (SCRIC). Officials do not provide periodic IT security awareness training to staff. In addition, sensitive IT control … services provided. Provide periodic IT security awareness training to personnel who use IT resources. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… report - pdf] Audit Objective Determine whether the Board and School officials ensured information technology (IT) … provide IT security awareness training to staff. Hardware and software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technology