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Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… to the network and managed user accounts and permissions in financial and student information applications. Key … network or properly manage user accounts and permissions in financial and student information applications. As a … could be inappropriately altered, accessed, or used. In addition to sensitive control weaknesses that were …
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)
… purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if … rental collections were adequate and operating effectively for the period January 1, 2013 through August 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.16 million. Key Findings The …
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)
… through August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the … the town-wide funds were charged less than they should have been. While the Board appropriated more than $1.4 … in fund balance to fund operations in these four years, it actually used $350,672 (24 percent) of this amount during …
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)
… in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open because they had not been properly reported to the State … pending-ticket log with caseload activity to ensure that tickets are properly reported in a timely manner. Implement …
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)
… meal prices, despite repeated warnings from its external auditor that the school food service surplus fund balance was … our comments on issues raised in the District’s response letter. …
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)
Determine whether the Newfane Central School Districts District Board and District officials properly managed fund balance and reserves
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)
… [read complete report - pdf] Audit Objective Determine whether the Board and … million in fund balance and reserves from 2016-17 through 2018-19, but only used approximately $218,000. The tax certiorari …
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)
Determine whether SherburneEarlville Central School District District officials properly calculated employees leave accruals and accurately paid employees separation payments
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 our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through … County is located in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. …
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)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate the Fire Company’s financial management for the … a five-member Board of Directors, provides fire protection to a portion of a fire protection district located in the … not conduct a comprehensive audit of all the bills prior to payment as required. Company officials issued inherently …
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)
… all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
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-associationOpinion 99-5
… and/or cooperative library systems" (Memorandum of the New York Library Association to the Governor, May 8, 1972). Given …
https://www.osc.ny.gov/legal-opinions/opinion-99-5VI.1.A Budgetary Chartstrings – VI. Budgets
… three unique leading characters, followed by a numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” values. The … the complete list of Budget Reference codes in the SFS. Effective October 1, 2015, the format of the Budget Reference …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsState Comptroller DiNapoli Releases Municipal Audits
… , Slingerlands Fire District , and the Town of Stony Point . “In today’s fiscal climate, budget transparency and … Valley – Budget Review (Otsego County) The significant revenue and expenditure projections in the preliminary budget … levy limit in 2015. East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (Erie County) The …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-311
… System (UCS) employees in Negotiating Units SY, SR, S9, DR, F8, G9, 86, and 87 who meet the eligibility criteria are … the UCS and the unions representing Negotiating Units DR, F8, and G9, a uniform and equipment allowance or … taxes and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-311-december-2022-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-302
… Employees NYS Unified Court System (UCS) employees in Negotiating Units SY, SR, S9, DR, F8, G9, 86, and 87 who … allowance or maintenance allowance to all eligible members in June and December. Additionally, consistent with prior … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-302-december-2021-uniform-and-equipment-uniform-allowance-andState Agencies Bulletin No. 826
… Purpose To inform agencies of OSC’s automatic processing and to introduce new Time Entry earn codes and procedures. Affected Employees Employees in Bargaining … Effective Date(s) Paychecks dated 7/17/08 (Institution) and 7/23/08 (Administration) Background Pursuant to Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/826-april-1-2007-retroactive-increases-hazardous-duty-pay-overtime-mealState Agencies Bulletin No. 1245
… Type Payment Effective Date Check Date Administration 1 Lag 03/28/13 04/24/13 Institution 1 Lag 04/04/13 05/02/13 Background Chapter 491 of the Laws of … Chg on the Job Action Requests page using the Reason code USP (Unsat Perf) and an increment code of 0003 in the Incr. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1245-april-2013-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 2149
… Do Not Match Increment Code Missing Increment Code Invalid Inc Code Req Review Sal Below Hiring Rate See Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2149-april-2023-public-employees-federation-pef-retroactive-salary-increase