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State Agencies Bulletin No. 2335
… BU91 Background: The following Chapter Laws provide for payment of performance advances on April 1 to eligible … to Job Rate 004X 004X if the new salary is below 10 Year Longevity Step 003X if the new salary is equal to 10 Year Longevity Step 005X 005X if the new salary is below 15 Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2335-april-2025-security-performance-advancesWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… ensured that the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. … that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s …
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)
The purpose of our audit was to review managements response to independent and external auditor reports for the period January 1 2012 through September 29 20
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Comptroller DiNapoli Releases Municipal Audits
… real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each … County Resource Recovery Agency – Transfer Station and Compost Facility Cash Receipts (Onondaga County) Agency … place to help ensure that all cash receipts were recorded and deposited. They also did not perform periodic unannounced …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0State Police Bulletin No. SP-150
… Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York … Association of the New York State Troopers, Inc. and in agreement with the New York State Police Investigators …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-150-modification-deduction-code-302-pba-disability-insuranceHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… The purpose of our audit was to determine whether the County accurately distributed sales tax to municipalities and whether the County Treasurer and County Clerk properly performed bank reconciliations for the period …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Village of East Rockaway – Justice Court Operations (2017M-206)
… accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, … population of approximately 9,800. The Village is governed by an elected five-member Board of Trustees. Fines and fees … audit period totaled $491,788. Key Findings The Justice’s cash exceeded known liabilities by at least $1,963 each month …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206State Agencies Bulletin No. 1299
… work from active military service that in order to ensure full NYSLRS service credit for their military service, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Cedar Knolls Union Free School District is located in Westchester County. The District, which serves approximately 390 students in cooperation with the Jewish Board of Family and Children … transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overOxford Academy and Central School District – Financial Management (2016M-6)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … through November 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of … fund balance as a financing source in the annual budgets from 2011-12 through 2015-16, but the District’s operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6City of Lockport - Budget Review (B1-16-16)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed … 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the accumulated deficits in the … and water fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16PUC Achieve Charter School – Board Oversight (2016M-316)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations for the period … Monroe County, is a public school financed by local, State and federal resources that is not under the control of the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Stamford Central School District – Fund Balances (2016M-106)
… Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in Schoharie County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Randolph Academy Union Free School District – Financial Management (2015M-248)
… Purpose of Audit The purpose of our audit was to review the District’s … operating in the Town of Randolph in Cattaraugus County and the Town of Hamburg in Erie County. The District, which … with which it rebills districts and agencies for services, from the State Education Department (SED) an average of 688 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mLyons Central School District – Payroll 2022M-71
… – pdf] Audit Objective Determine whether Lyons Central School District (District) officials ensured the District … take corrective action. … Determine whether Lyons Central School District District officials ensured the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Campbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… surpluses experienced by the Town, unexpended surplus funds have increased even further in the general fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Clarence Public Library – Audit of Claims (2016M-355)
… 2015 through September 20, 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie … of claims for payment and discontinue s … Clarence Public Library Audit of Claims 2016M355 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Islip Fire District – Financial Condition (2020M-25)
… and expended funds from reserves without adequate public notice; for example, transfers to reserves totaling … annual budget and comply with permissive referendum and public notice requirements. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately … failed to record certain tax collections and penalties in the cash receipts journal. The Board did not audit the … on a weekly basis. Accurately record all collections in the cash receipts journal and deposit all collections in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325