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State Agencies Bulletin No. 2153
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the September 2023 PEF Performance Advances and provide … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2153-september-2023-public-employees-federation-pef-performance-advances-andLetchworth Central School District - Reserves (2018M-176)
… Board properly established reserve funds and maintained them at reasonable levels. Key Findings The written reserve … Board properly established reserve funds and maintained them at reasonable levels …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Keene Central School District – Claims Processing (2015M-299)
Keene Central School District Claims Processing 2015M299
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Retirement System Membership – En-Con Police Officers Plan
… working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipOpinion 2006-1
… letter asking whether a town may pay an employee on the morning of the last day of the payroll period even though … Whether a town may pay an employee on the morning of the last day of the payroll period …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1State Public Health Emergency Medical Stockpile
… Services (OGS) have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the … of Health Emergency Preparedness (OHEP) is responsible for coordinating and managing all activities for public … have taken during the procurement process for medical equipment for public health emergencies to ensure …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileState Agencies Bulletin No. 1949.1
… Highland Residential Center Taberg Residential Center for Girls Harriet Tubman Residential Center Brentwood Residential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 618
… (CSH) Change Work Schedule (CWS) VRW (Vol Reduct) WWP (WC Works Part Time) OSC Actions to Correct Work Schedules For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeDiNapoli: School Bus Safety Needs Improvement
… upstate school districts and their compliance with school bus safety requirements. The audit found school districts are not confirming all school bus drivers are completing required training and drug testing, and that school bus safety drills and inspections are done. "When parents …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementState Agencies Bulletin No. 2256
… the April 2023 and 2024 retroactive increases to Location Pay, Supplemental Location Pay, Inconvenience Pay, and Expanded Duty Pay and to provide agencies … the April 2023 and 2024 retroactive increases to Location Pay Supplemental Location Pay Inconvenience Pay and Expanded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2256-april-2023-and-2024-retroactive-increases-location-pay-supplementalState Agencies Bulletin No. 2255
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 and April 2024 Security Supervisors Unit SSPU Retroactive Salary Increases and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3Town of Hempstead – Budgeting (2021M-169)
… annual budgets. Town officials levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, … failed to monitor the annual budget timely, resulting in the Board approving significant budget adjustments … the year end. Key Recommendations Present budget estimates in a realistic and transparent manner, and show fund balance …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Lyons Central School District – Payroll 2022M-71
… which resulted in one employee accruing two additional sick days and one employee not being credited 9.5 hours of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… report – pdf] Audit Objective Determine whether Village of Waverly (Village) officials established adequate controls … over the Department’s financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt … for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Islip Fire District – Financial Condition (2020M-25)
… plan for the funding of and spending from reserves. In addition, the Board transferred unavailable funds to its … from reserves totaling $841,477 that were not included in the budgets. Key Recommendations Review financial reports … that addresses the level of fund balance to be maintained in the operating fund. In addition, adopt a multiyear capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Castile – Tax Collection Remittance (P1-24-23)
Determine whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all collections as required by New York State Town Law Town Law
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Middlebury – Tax Collection Remittance (P1-24-25)
… Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Background The West Corners Fire Company is a volunteer organization that is located in, and provides fire protection … $14,600 in disbursements. Key Findings Company bylaws do not include specific procedures regarding the … it could not be verified. Key Recommendations Revise bylaws to include policies and procedures that establish …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andTown of Evans – Board Oversight (2016M-2)
… response to independent and external auditor reports for the period January 1, 2012 through September 29, 2015. … elected three-member Town Board. Budgeted appropriations for 2015 totaled approximately $11 million for general fund and highway fund operations. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… determine whether the County accurately distributed sales tax to municipalities and whether the County Treasurer and … The County overpaid municipalities $1.4 million in sales tax distributions from 2010 to 2016. The Clerk did not … for balance $36,091. Key Recommendations Ensure that sales tax payments are distributed in accordance with the agreement …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178