Search
Establishing the Standard Work Day – Enhanced Reporting
… job title at your organization must have a standard work day (SWD) established by board resolution or contract in … for an employee. SWDs represent the amount of time per day a full-time employee in that title would be required to work. A full-time standard work day can be as few as six hours per day (for Tiers 2 through …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… With today’s announcement, DiNapoli’s office has completed the initial scoring for all local governments and school districts in New York. “Since implementing the system last year, we have evaluated the fiscal condition … With todays announcement DiNapolis office has completed the initial scoring for all local governments and school …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for … collectively referred to as “rebates”) and remit the rebate revenue to Civil Service. From January 2019 through … of Medicare Part D rebates). Key Findings We reviewed rebate revenue generated by Empire Plan commercial claims and …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilState Agencies Bulletin No. 2296
… in the New York State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, … active participants turning ages 60, 61, 62, or 63 in the calendar year to either $10,000 or 50% more than the regular … for a combined maximum contribution of $47,000 for calendar year 2025. Employees are not eligible to choose both …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025Facility Structure, Safety, and Health Code Waivers (Follow-Up)
… with architectural codes and safety regulations issued by the Department of Health (Department). Regulations permit … are achieved. Our initial audit which was issued on June 18, 2015, found the Department’s waiver practices did … were corrected or mitigated during the time frame allowed by the waivers. Key Finding Department officials have made …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followRidge Fire District – Audit Follow-Up (2021M-165-F)
… Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165), released in January 2022. The audit determined that: The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, … Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 … a Commissioner. The audit included seven recommendations to help the Board improve its oversight of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always record, deposit, remit and report all collections accurately and in a timely manner. … Town Clerk Tax Collector Clerk recorded deposited remitted and reported all collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Village of Suffern – Budget Review (B19-6-3)
… revenue and $2.5 million in sewer revenue. However, based on collections of water and sewer rents in prior years, we … which is $1,078,728 above the limit established by law. Key Recommendations The Village Board should consider … to no more than the tax levy increase as permitted by law, unless it properly overrides the tax levy limit. …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… Newburgh, Orange County. The District, which is governed by an elected five-member Board of Fire Commissioners, … duplicate receipts, did not record the dates on which moneys were received, did not perform bank … press-numbered duplicate receipts for moneys received by the District, maintain detailed records of when funds are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… a procurement policy or an investment policy, as required by statute. While the Board established some controls, some … to the bank statements and/or cancelled check images on a monthly basis. The required annual financial report has … reconciliations, routinely comparing activity recorded by the Treasurer to the bank statement, and ensuring that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… project applications in a consistent manner; ensure the approval process for each project is adequately documented, and any analysis in arriving at an approval decision is based on verified information. Review … update the UTEP to include specific criteria for project approval and recapture of benefits. Include detailed …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… fire stations and is building a new fire station that is near completion. The Company’s revenue for the 2011 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… is operated in accordance with its bylaws, and is governed by an eight-member Board of Trustees. The Department’s … a bank balance that was about $34,100 higher than reported on the Department’s books. The Board allows two individuals, … Supervise any accounting activities for accounts handled by others. Ensure that an annual independent audit is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… adopted purchasing and investment policies, as required by statute. The Board also has not ensured that written … to the Board, the informal bank reconciliations prepared by the Treasurer were not a part of those reports. The … records to the bank statements monthly, follow up on any differences, document such reconciliations and provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mOrange County Community College – Information Technology and Financial Activities (2017M-111)
… over information technology (IT) and financial activities for the period September 1, 2015 through December 1, 2016. … is governed by a 10-member Board of Trustees. Expenditures for the 2015-16 fiscal year were approximately $85 million. … in accordance with GML. Establish written procedures for the claims process that communicates the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialLaurens Central School District – Budgeting and Reserves (2013M-135)
… is located in Otsego County. The District is governed by the Board of Education which comprises five elected … of spending down the District’s accumulated surplus by an average of 248,000 annually, as the Board had planned, … realistic estimates for revenues and expenditures based on contractual and historical data. Review the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… Niskayuna in Schenectady County. The District is governed by the Board of Education which comprises nine elected … the District can strengthen the controls over timekeeping by establishing and implementing uniformity of procedures and … agreement with the accuracy of the employees’ information on the forms. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingTown of Dunkirk – Justice Court (2013M-106)
… of approximately 1,300 residents. The Town is governed by an elected Town Board which consists of the Town … Prepare an accountability analysis for all moneys held by the Court on a monthly basis. Periodically review and reconcile …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village of Unadilla – Budgeting (2013M-143)
… is located in Otsego County. The Village is governed by an elected five-member Board of Trustees, which is … be approximately $25,500. Budgetary variances were caused by the Board’s failure to consider historical revenues and … Key Recommendations Adopt realistic budgets that are based on the previous years’ trends in actual revenues and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143