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Wyandanch Union Free School District – Budget Review (B24-7-2)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Gowanda Central School District – Financial Management (2024M-104)
… Audit Objective Determine whether the Gowanda Central School District (District) Board of Education (Board) and … response. … Determine whether the Gowanda Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Operational Advisory No. 2
… denied or rejected will be deleted throughout the fiscal year by the Bureau of State Expenditures based on the last … This is an effort to clean up vouchers prior to fiscal year end. Vouchers will be deleted according to the following … vouchers will be cleaned up throughout the Fiscal Year by the Bureau of State Accounting Operations according …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesTown of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … Board members. During 2012, the Court collected $324,790 in fines and surcharges. Key Findings The Justice was absent … performed, records reviewed, and the results of the audit in the Board minutes. … Town of Seneca Falls Justice Court …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. … allowing the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialState Agencies Bulletin No. 1336
… earnings codes and procedures for processing the 2014-2016 Year-Round Lifeguard Deficit Reduction Plan Affected … Plan. Additional Pay Earnings Code Description D4D 14-16 68 DRP -1.538% (Retro Code – R4D ) Time Entry Earnings Code Description D5D 14-16 68 DRP Oth -1.538% Automatic Set Up of the Additional Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1336-2014-2016-deficit-reduction-plan-psnu-employees-year-round-lifeguardComptroller DiNapoli Releases Municipal Audits
… do not guarantee the safety of an entity’s computer system, the lack of policies significantly increases the risk …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1318
… of OSC’s automatic processing of the April 2014 CSEA Salary Increase and provide instructions for payments not … between the State of New York and CSEA, provides for a salary increase of two percent (2.00%) for fiscal year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1318-april-2014-civil-service-employees-association-csea-salary-increaseState Comptroller DiNapoli Releases Municipal & School Audits
… employees were paid $9,942 for nearly 65 days of unearned vacation, sick or personal leave accruals. Upon leaving town … employment, two employees received $3,259 in total for 10 vacation days that exceeded their earned leave accruals. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsYour Membership Tier – State Police Plan
… join PFRS, you are assigned a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July … 2009 Tier 3 July 1, 2009, through January 8, 2010* Tier 5 January 9, 2010, through March 31, 2012 Tier 6 April 1, … publication describing those benefits on our website. As of March 31, 2015, there are no active Tier 1 members …
https://www.osc.ny.gov/retirement/publications/1518/your-membership-tierState Agencies Bulletin No. 1296
… earnings codes and procedures for processing the 2013-2015 Year-Round Lifeguard Deficit Reduction Plan. Affected Employees Year-round employees (with a Pay Basis Code equal to ANN or … Professions. Effective Dates The second phase of the Year-Round Lifeguard Deficit Reduction Plan will commence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1296-2013-2015-deficit-reduction-plan-psnu-employees-year-round-lifeguardState Police Accidental Disability (Section 363-bb) – State Police Plan
… the natural and proximate result of an accident sustained in service that was not caused by your own willful negligence; and In the service upon which your membership is based. If you …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbOther Bulletin No. 19
… not processed automatically Affected Employees Employees in Bargaining Unit 97 who meet the eligibility criteria … increase effective 04/01/14 for all eligible employees. In addition, the Board of Trustees approved Resolution … 2014 SCF CSEA Salary Increase. The report will be sorted by Department ID, then by employee name in alphabetical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-19-april-2014-state-university-construction-fund-scf-civilCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… general-fund budget totaled $563,000 for the 2012 fiscal year. Key Findings The Board generally provides adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… Desk can be accessed via email at [email protected] or by telephone at (518) 457-7737 or toll-free at (877) … other contact information has been specifically identified in the applicable content section. By Mail: Office of the … other contact information has been specifically identified in the applicable content section. They can be reached at: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationSelected Wage Investigation Procedures
… Objective To determine if the Department of Labor (Department) is following its wage investigation procedures, including conducting outreach … these responsibilities, the Department’s Division of Labor Standards (Division) seeks to vigorously enforce New …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresCity of White Plains – Claims Auditing (2016M-367)
… 9, 2016. Background The City of White Plains is located in Westchester County and has approximately 58,000 residents. It is governed by a seven-member Common Council. The 2016-17 fiscal year … million. Key Finding The Commissioner did not audit claims in accordance with charter requirements. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, which is governed by an eight-member Executive Committee/Fire Advisory Board … did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint a finance …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… Purpose of Audit The purpose of our audit was to determine if the … provides fire protection services for the residents of the Town of Alden in Erie County, governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsFriendship Central School District – Fund Balance and Reserves (2022M-55)
… Board and District officials: Overestimated appropriations by a total of $2.3 million (8 percent) in the three fiscal years audited. This made it appear the … used to fund operations. Improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55