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State Agencies Bulletin No. 1724
… Purpose To explain OSC and agency procedures for the use of the Leap Year Salary Calculation Affected Employees All … To explain OSC and agency procedures for the use of the Leap Year Salary Calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1724-leap-year-salary-calculation-fiscal-year-2019-2020State Agencies Bulletin No. 855
… payment. Affected Employees Employees designated M/C in Negotiating Unit Code 06 who meet the eligibility criteria … employees. Effective Date(s) This payment will be included in the regular paychecks dated December 4, 2008 (Institution) … (Administration) Payment Amount and Eligibility Employees in the following departments and titles are eligible for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/855-2008-uniform-cleaning-and-maintenance-allowance-employees-designatedUnified Court System Bulletin No. UCS-107
… Affected Employees Unified Court System Employees in Negotiating Units S9 , SR , SY , DR and F8 Background … ( F8 ), authorize Supplemental Location Pay for employees in New York City or the counties of Orange, Dutchess, Putnam, … of Supplemental Location Pay for eligible employees in Negotiating Units S9 , SR , SY , DR and F8 whose official …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… pdf] Audit Objective Did Town of Elmira Fire District No. 1 (District) officials establish long-term capital and … balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We reviewed the … the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Seaford Union Free School District – Capital Assets (2024M-112)
… taxpayers lack assurance that all assets that should be in the District’s possession are within the District and that … totaling $2,135 could not be returned because they were in opened boxes. The remaining four graphics cards were … $822. We located 208 monitors totaling $18,096 stored in the high school basement and middle school IT office that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… audit period, the County distributed nearly $74.3 million in sales tax revenue to the Town. Audit Summary Town … that, if implemented, will improve the Town’s process in properly budgeting for and allocating sales tax revenue. Except as specified in Appendix C, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Rome City School District – Multiyear Planning (2021M-144)
… Determine whether Rome City School District District officials established comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Town of Owasco – Highway Department (2020M-128)
… business purpose. Town officials did not competitively bid vehicle and equipment repairs or a vehicle purchase. The Town Board (Board) and Highway … accounted for. Key Recommendations Ensure the procurement policy (policy) and statutes and procedures are complied with …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Town of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17New Paltz Central School District – Payroll (2021M-45)
… as time sheets, for $1,497 of the $40,688 (4 percent) paid to hourly/daily employees during the months reviewed. The … a payroll audit or payout test (e.g., requiring employees to pick up their payroll statements in person). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… all collections and disbursements are accurately accounted for, supported, approved and reconciled. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomVillage of Islandia – Procurement (2021M-203)
… $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest. Key Recommendations Obtain the required number of competitive bids, quotes, proposals or pre-approval …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Peekskill City School District - Network User Accounts (2021M-195)
… information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: Disabled 133 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Stafford Fire Department, Inc. - Financial Management (2023M-110)
… did not adopt realistic budgets or take an active role in monitoring Department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022. The Board did not: Include revenue estimates in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Holland Patent Central School District – Fuel Inventory (2023M-141)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user accounts … District District officials safeguarded and accounted for fuel inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Village of Islandia – Overtime (2023M-121)
… the Village paid eight employees a total of $149,964 in overtime that was not properly approved or supported by … did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … had no documentation to support the hours that resulted in overtime, or the actual work performed. Six employees …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Clymer Central School District – Payroll (2023M-168)
Determine whether Clymer Central School District District employee compensation payments were accurate approved and supported
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Green Tech High Charter School – Payroll (2023M-157)
… $16,706 made to seven employees. Could not support class coverage payments totaling $17,700 made to 44 employees. Key … prepared and submitted for all hourly employees and class coverage payments. Provide training to class coverage coordinators and review and maintain supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Village of Unadilla – Procurement (2022M-182)
… whether Village of Unadilla (Village) officials used a competitive process to procure goods and services. Key Findings Village officials did not always use a competitive process when purchasing goods or services, as … Village obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182