Search
Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… January 1, 2015 through September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, … Bohemia Fire District Purchasing and Employee Overtime Costs …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Salamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Long Beach City School District – Financial Management (2023M-147)
… spending plans in a transparent manner. While real property tax levies remained the same since 2020-21, the District’s budgeting practices resulted in tax levies being higher than necessary. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Ordinary Death Benefit – Regional State Park Police Plan
… Your beneficiary may be entitled to an ordinary death … monthly pension, if you meet eligibility requirements and your death is not attributable to an on-the-job accident. The … benefit is equal to three times your salary raised to the next highest multiple of $1,000, as limited by Section 130 of …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitPartial Lump Sum Payment – Forest Rangers Plan
… Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1864/partial-lump-sum-paymentState Agencies Bulletin No. 1471
… processing of the repayment of NYSCOPBA Bargaining Unit 01 DRP reductions Affected Employees Employees whose balance of NYSCOPBA Bargaining Unit 01 DRP reductions is less than zero (0) in one or more record … the Arbitration Eligible (Arb. Eligible) Bargaining Unit 01 Deficit Reduction Plan (DRP) created pursuant to Section 7 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolentTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… individuals. The Authority, which manages one 257-unit apartment complex, is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologySUNY Bulletin No. SU-269
… agencies of the implementation of the New York State Paid Family Leave. Affected Employees As of January 1, 2019, … In 2016, the Governor signed into law a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by employee payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-269-new-york-state-paid-family-leave-program-united-universityOrient Fire District – Cash Reserves and Credit Cards (2015M-319)
… not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit card claims prior to Board … that all funds are deposited and invested as authorized by statute. Ensure that all credit card claims are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… a purchase request, approving the purchase, approving the invoice, and signing checks for payment. Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for the period January 1, 2013 through September 8, 2014. … services. Expenditures for 2013 totaled approximately $234,000. Key Finding Documentation is not maintained to verify …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsCUNY Bulletin No. CU-678
… fiscal year ending 2019-20 and the fiscal year beginning 2020-21, the PayServ chart of accounts must be updated to … payroll allocation percentages are outlined in the Guide to Financial Operations, Section XV.6.A . Effective … Date(s) Effective as of Institution pay checks dated July 2, 2020. OSC Actions OSC Payroll will begin June Lapsing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-678-new-york-state-payroll-system-payserv-cuny-fiscal-year-endRensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Purpose of Audit The purpose of our audit was to examine the Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the period of June 1, …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… was to examine the internal controls over the Department’s financial operations for the period January 1, 2013 through March 26, 2014. Background The Margaretville Volunteer Fire … fire protection services to the District. The Department’s officers include a President, Vice President, Treasurer, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsAccidental Disability – En-Con Police Officers Plan
… job as the natural and proximate result of an on-the-job accident that was not due to your own willful negligence, you … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must file an … retirement benefit within one year following the alleged accident. Otherwise, you must have filed a written notice of …
https://www.osc.ny.gov/retirement/publications/1822/accidental-disabilityEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… audit was to examine the District’s travel expenditures and reimbursements for the period July 1, 2012 through May … School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by … approximately $53.3 million. Key Findings The Board and the claims auditor did not ensure that the District only …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… Fund (Fund) was $233.2 billion at the end of the second quarter of the state’s fiscal year. For the … Retirement Fund Fund was $2332 billion at the end of the second quarter of the states fiscal year …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterSaranac Central School District – Tuition Billing and Collections (2023M-90)
… had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through … were prepared and issued to the school districts of origin in a timely manner for all nonresident foster care students … at the District. Maintain a receivable control account in the District’s accounting records to ensure that tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine whether payments for goods and services were … Yorktown Central School District Procurement and Claims Processing 2017M177 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mOrleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… to examine the Department’s processes and procedures over inmate and commissary accounts for the period January 1, 2015 … Department did not properly account for and manage inmate and commissary accounts. Neither the former nor the … current Sheriff prepared monthly accountabilities for the inmate and the commissary accounts. Department officials …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209