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Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Warsaw – Tax Collection Remittance (P1-24-22)
… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … approximately $3.1 million to the County Treasurer in April 2024, instead of paying three separate required payments totaling approximately $2.8 million in February, $156,000 in March and $198,000 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… of our audit was to evaluate the Fire Company’s financial management for the period April 1, 2012 through November 7, … of our audit was to evaluate the Fire Companys financial management for the period April 1 2012 through November 7 2014 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which … of changing your retirement plan on your membership. Call 866-805-0990 (press 2, then follow the prompts). * PFRS …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewWarren 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-346Perry Central School District – Financial Management (2017M-118)
… July 1, 2013 through February 24, 2017. Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and a … Perry Central School District Financial Management 2017M118 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… collections were adequately supported, recorded in the accounting records and deposited timely and intact, … whether Village employees received and used leave accruals in accordance with Village policies for the period June 1, … 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… The Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … that provide for preapproval of overtime, except in cases of emergency, and required documentation and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Financial Data: What is the general schedule/cycle of data availability?
… Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityTown of Angelica – Justice Court Operations (2018M-11)
… The Town is governed by an elected five-member Town Board. Court fines, fees and bail collected during the audit period … Town of Angelica Justice Court Operations 2018M11 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Schalmont Central School District – Financial Condition Management (2018M-15)
… fund balance for the period July 1, 2014 through June 30, 2017. Background The Schalmont Central School District serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, … limit at the end of the 2015-16 and 2016-17 fiscal year. The general fund’s reported results of operations and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Chautauqua Utility District – Banking (2017M-121)
… District, which is located within the Town of Chautauqua in Chautauqua County, provides water, sewer and lighting … established by an act of the New York State Legislature in 1934. Budgeted appropriations for 2016 totaled … an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Accounts Payable Advisory No. 50
… the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is due. Every agency should … in place to ensure accounts payable staff take the maximum discount rate offered by a vendor whenever a discount is …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsState Agencies Bulletin No. 2359
… on the Department Payments will be included in Institution Pay Period 11L, paycheck dated 09/18/2025; or Administration Pay Period 12L, paycheck dated 09/24/2025. Eligibility … Job Data page and the Position Data page are not equal; FIS Missing – if the increment code on the employee’s Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2359-september-2025-public-employees-federation-pef-performance-advances-andSUNY Bulletin No. SU-378
… is to provide agency instructions for processing the July 2025 SUNY M/C Discretionary Salary Increase. Affected … and funding of these payments. Effective Dates: The July 2025 SUNY M/C Salary Increases should be processed in … who meet the following criteria are eligible for the July 2025 Discretionary Salary Increase: Bargaining Unit 13 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-378-july-2025-state-university-new-york-sunyState Agencies Bulletin No. 1825
… employees based on the appropriate 2019 Salary Schedule (BUs 01 and 21), 2015 Salary Schedule (BUs 61 and 91), or 2014 … the payment effective date; and Has completed one hundred (100) work days in such grade during fiscal year 2019-2020; … bargaining unit who have not completed one hundred (100) work days in their grade on the payment effective date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1825-april-2020-security-performance-advancesState Agencies Bulletin No. 1853
… grade (Grade 001-025) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective … Advance. The agency must submit a Data Chg on the Job Action Requests page using the Reason code USP (Unsat … field and the Approved Salary Rate field. Position and Job do not match – the Position Number equals the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1853-october-2020-civil-service-employees-association-csea-performanceOpinion 99-2
… work in connection with the construction of a town salt storage shed. Purchases of materials and supplies for the … bidding requirements for the construction of a town salt storage shed. You ask whether it would be a violation of … advertisement for sealed bids. Construction of a salt storage shed clearly would constitute public work for …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2001-8
… fire protection district to be dissolved (Town Law §185[4]; 9 Opns St Comp, 1953, p 219). Accordingly, pursuant to … or for the portion of the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed zone(s), and the items of expense of the district which shall …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 88-61
… Property Tax Law, §925 governs the payment of taxes by mail and provides, in pertinent part, that taxes paid by mail shall, upon delivery, be deemed to have been made on the … period, but the taxpayer produced a receipt for certified mail stamped with the date which was the last day for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-61