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Irvington Union Free School District – Fixed Assets (2022M-89)
… assets. Key Findings District officials did not properly monitor and account for 63 percent of the 105 fixed assets … can be attributed to District officials last conducting a physical inventory in 2018. Specifically, we found: Of the … were in the District’s possession. These items included a desk, oven, stove, television and television studio …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… access to the network and managed user accounts and permissions in financial and student information … access to the network or properly manage user accounts and permissions in financial and student information … access. Application user accounts or properly restrict permissions in the financial and student information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… August 31, 2014. Background The Town of Inlet is located in Hamilton County and has a population of approximately 330. … accounted for all waste water capital project activity in the sewer operating fund instead of in the capital projects fund. The Board did not establish an …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding … The purpose of our audit was to assess the Towns practices regarding …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… internal controls over the Court’s financial activity for the period January 1, 2013 through July 9, 2014. … by an elected five-member Town Board, which is responsible for the general oversight of the Town’s financial activities, … internal controls over the Courts financial activity for the period January 1 2013 through July 9 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Victor Central School District - Financial Management (2019M-62)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials: … Determine whether the Board and District officials adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Newfane Central School District – Financial Management (2020M-88)
… complete report - pdf ] Audit Objective Determine whether the Newfane Central School District’s (District) Board and … properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and reserves. The practice of annually appropriating fund balance that is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Tri-Valley Central School District - Financial Management (2020M-17)
… whether the Board and District officials properly managed fund balance. Key Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, but … $1.9 million as of June 30, 2019. When unused appropriated fund balance and the overfunded reserve were added back to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… allowances by 18 days. Five employees were overpaid 55 days totaling $7,154. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… of all businesses in the County that are subject to device inspections. …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… was to evaluate the Fire Company’s financial management for the period April 1, 2012 through November 7, 2014. … the Company approximately $1.14 million in 2012 and 2013 for fire protection services. Key Findings The Company made more than $426,000 in payments for inappropriate and questionable transactions and there is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialTown of Warsaw – Tax Collection Remittance (P1-24-22)
… Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to the Town Supervisor … whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections as required by New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22State Agencies Bulletin No. 1187
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a … adjustment. Affected Employees Employees who are members of NYSCOPBA, Inc. and are currently in, or have been in … To notify agencies of an automatic Dues and Agency Shop Fee increase and a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationGeneral Schedule/Cycle of Data Availability: Financial Data
Financial Data What is the general schedulecycle of data availability
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-dataOverview – Special 20- and 25-Year Plans
… RSSL provides a new 20-year plan, which is optional for Tier 5 members and Tier 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewUnified Court System Bulletin No. UCS-304
… agencies of OSC’s automatic processing of the April 2022 UCS Increments and Longevity Increments and provide … implemented the various agreements between the Unified Court System of the State of New York (UCS) and the affected … implemented the 2017-2021 Agreement between the Unified Court System of the State of New York (UCS) and the Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsOpinion 2003-4
… have authorized the purchase of such decorations in the first instance, the board may not ratify the purchase of the … public officials may do or authorize to be done in the first instance may be subsequently adopted or ratified by … may be combined with the duties of any other fire district officer or employee "except members of the board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 88-66
… publication as a secondary adjunct to a work by another author for the purpose of introducing, concluding, … 64 NY2d 1039, 489 NYS2d 1029; 1987 Opns St Comp No. 87-9, p 15; 1974 Opns St Comp No. 74-1321, unreported; 1974 Opns St … property be sold at public sale (15 Opns St Comp, 1959, p 115). It has been held, however, that, while the method of …
https://www.osc.ny.gov/legal-opinions/opinion-88-66VendRep System Guide for Agency Users
… contract data. Back to top Navigational Guide Navigation Bar The navigation bar runs along the left side of every VendRep System page. It … will help to continually enhance the VendRep System. Title Bar The title bar is displayed along the top of every page. …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-agency-usersUse, Collection, and Reporting of Infection Control Data
… (COVID-19) was identified in a resident of a long-term care skilled nursing facility in King County, Washington. The … Electronic Response Data System (HERDS); and nursing home surveys. Most health care-associated infection outbreaks … are also used to collect information on COVID-19 nursing home deaths. The Department also collects data through …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-data