Search
Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… - pdf ] Audit Objective Determine whether Brighton Fire District (District) officials ensured that non-payroll disbursements … procured, properly approved, adequately supported and for District purposes. Key Findings District officials did not … Determine whether Brighton Fire District District officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Town of Springfield – Credit Card Purchases (2020M-138)
… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Board ensured credit card purchases … We were unable to determine the appropriateness of an online shopping membership totaling $420 and were … Determine whether the Town of Springfields Town Board ensured credit card purchases were …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… with regulations. The District’s NRT rates exceeded the New York State Education Department’s (SED’s) maximum …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… for fees (including campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the … week, as required by law. For example, the Clerk collected taxes totaling $951,513 during the first seven weeks of 2017 …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Watertown City School District – Procurement (2021M-176)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … not always comply with the District’s procurement policy and seek competition for the purchase of goods and services not subject to competitive bidding. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Saranac Central School District – Tuition Billing and Collections (2023M-90)
… properly billed and collected tuition for nonresident foster care students enrolled at the District. Key Findings … did not properly bill and collect tuition for nonresident foster care students enrolled at the District. As of March … districts of origin in a timely manner for all nonresident foster care students enrolled at the District. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Willsboro Central School District – Student State Aid (2023M-119)
… of which $52,640 would have already been received and benefited the District if claimed in a timely manner. The … students. Provide oversight over the official who prepared and submitted State aid claims. Key Recommendations Establish procedures and provide oversight to ensure State aid claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned … In addition, the Board’s ability to assess the effect of current operations on long-term financial needs was … to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10CUNY Bulletin No. CU-403
… Have either a Master’s Degree or a Doctoral Degree from an accredited university in a field related to their job duties … qualifying employees who hold a Master’s degree from an accredited university in a field related to their job duties … qualifying employees who hold a Doctoral degree from an accredited university in a field related to their job duties …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-403-cuny-psc-advanced-degree-differentialsProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… and natural gas at the lowest prices. Key Findings Five of seven units reviewed (City of Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5West Seneca Central School District - Community Education (2019M-241)
… the District did not initially receive more than $5,500 in fees recorded as collected but not remitted by a vendor in January 2019. In January 2020, the vendor reimbursed the District for the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241State Agencies Bulletin No. 1048
… of the removal of the maximum dues and agency shop fee cap for grade 038 employees represented by PEF. Affected … position has reached the dues/agency shop fee cap of $900 for the calendar year. At the request of PEF,the maximum cap … of the removal of the maximum dues and agency shop fee cap for grade 038 employees represented by PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1048-removal-dues-and-agency-shop-fee-cap-grade-038-employees-representedState Agencies Bulletin No. 1549
… input file from PEF for deduction code 392, Transamerica Life Insurance. Affected Employees Employees who previously … enrolled in payroll deduction for Transamerica (voluntary) Life Insurance offered through PEF Effective Date(s) … Benefits Program and Univers Transamerica Financial Life Insurance Company have each sent letters to affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1549-payroll-deductions-discontinued-transamerica-life-insurance-offeredTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
… Period January 1, 2024 – April 30, 2025 We extended our observation of annual AFR filings forward to November 28, … cash disbursements in the Town’s computerized accounting system or perform monthly bank reconciliations for fiscal …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22DiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… Education Department (SED) needs to improve its oversight and work to remove barriers to ensure school districts are … when it comes to helping students who are learning English and close the achievement gaps — including lower graduation … the rise, it’s crucial that SED provide adequate guidance and support for school districts to improve the academic …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsVillage of Herkimer – Payroll (2025M-37)
… instances was not adequately documented or consistent with la …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… [read complete report – pdf] Audit Objective Did Rochester Prep Charter School 3 (School) … technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – March 13, 2025 Understanding the … and safeguard IT assets acquired or in use during the audit period Officials did not maintain complete accurate and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Contributing Toward Your Retirement – Special 20- and 25-Year Plans
… Voluntary Contributions (RS5379) , and submit it to your payroll office. If you withdraw these contributions before …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementWorld Trade Center Presumption – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and you … you should be aware of the benefits provided by the World Trade Center Presumption law. 1 You may be eligible for an … for these benefits. For more information, visit our World Trade Center Presumption webpage . 1 Updated 12/21 …
https://www.osc.ny.gov/retirement/publications/1511/world-trade-center-presumptionPartial Lump Sum Payment – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… Sheriffs Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 2 members under Article 14B Sections 551 552 and 553 Partial Lump Sum Payment …
https://www.osc.ny.gov/retirement/publications/1840/partial-lump-sum-payment