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Tri-Valley Central School District - Financial Management (2020M-17)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings The Board appropriated approximately $3.9 million in fund … through 2018-19, but only used approximately $218,000. The tax certiorari reserve was overfunded by nearly $1.9 …
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)
… (District) officials properly calculated employees’ leave accruals and accurately paid employees’ separation … Officials did not always properly calculate employees’ leave accruals, accurately pay employees’ separation payments, reduce leave balances when leave buybacks were processed or record …
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)
… March 31, 2016. Background Warren County is located in the southeastern Adirondack region and is governed by an … pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million. Key Findings The … possibly could have collected an additional $1.9 million in occupancy tax revenue. The Director of the Department of …
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)
… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections …
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 one-time retroactive adjustment. … at any time since 04/01/09 with Dues (Code 291) or Agency Shop Fee (Code 295) Effective Date(s) Paychecks dated October … the biweekly deduction for Dues (Code 291) and Agency Shop Fee (Code 295). In addition, OSC will process a file …
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
… There is a lag between the end of a locality’s fiscal year and when that locality’s … financial report data becomes available to requesters. The major classes of general purpose local governments – … annual financial reports to OSC within 60 to 120 days of the close of their fiscal years, depending upon the class and …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-dataOverview – Special 20- and 25-Year Plans
… enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which created new retirement plans in the Police and Fire Retirement System (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional for Tier 5 members and …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewUnified Court System Bulletin No. UCS-304
Unified Court System Bulletin No UCS304
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
… a proper charge against the fire district (17 Opns St Comp, 1961, p 315; see, also, e.g., In Re White , 51 App … the [local government]" ( Seif v City of Long Beach , 286 NY 382 at p 388). 2 Further, it is also well established that … (see, e.g., Seif v City of Long Beach , supra ; 1990 Opns St Comp No. 90-25, p 58). Under the doctrine of ratification, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 88-66
… as a compilation, as an instructional text, as a test, as answer material for a test, or as an atlas, if the parties … factors such as the scope of employment, the employer's right to supervise, direct, and exercise control over work, … [6]). Your second question concerns the school district's authority to copyright a computer program developed by an …
https://www.osc.ny.gov/legal-opinions/opinion-88-66VendRep System Guide for Agency Users
… is a web-based application for the creation, completion, certification, and review of electronic versions of Vendor … Basic Vendor Data, all questions and responses, and the certification page. On the Form Overview Page, click “View … is a webbased application for the creation completion certification and review of electronic versions of Vendor …
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 … residing in congregate settings, such as nursing homes. The Department is responsible for overseeing health … with written policies and procedures designed to provide a safe, sanitary, and comfortable environment and help prevent …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataSUNY Bulletin No. SU-336
… Employees receiving the discretionary increase in PP 18 or PP 19 must be active or in approved leave status on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-336-2022-uup-discretionary-increasesSUNY Bulletin No. SU-269.1
… agencies of the implementation of the New York State Paid Family Leave. Affected Employees: As of January 1, 2019, … In 2016, the Governor signed into law a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by employee payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-2691-new-york-state-paid-family-leave-program-unitedOther Bulletin No. 67
… field and the Approved Salary Rate field. Position and Job Do Not Match - If the Position Number equals the NYS Position … Requests page to correct the information on the Job Data row(s). If the row(s) is corrected prior to Administration Pay Period 1L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-67-april-2023-state-university-construction-fund-scf-civilCUNY Bulletin No. CU-804
… employee’s record will not be updated: Position and Job do not match If the Position Number equals the NYS Position … chart currently in effect, OSC will automatically insert a row on the employee’s Job Data page effective 01/01/2025 … chart currently in effect, OSC will automatically insert a row on the employee’s Job Data page effective 01/01/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-804-january-2025-city-university-new-york-cuny-incrementsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… in a facility. The audit identified 34,264 fee-for-service inpatient claims, totaling $360.6 million, where … and accounted for. ORA was also not exercising its full authority to collect outstanding fines in a more timely … including $206,000 in fines and interest dating back to 1995. The follow-up found ORA made progress with addressing …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: State Board of Elections (BOE): … Auditors estimate that the local boards visited could have saved, in the aggregate, about $10 million during the … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-audits