Search
Town of Owego – Shared Services Facility Capital Project (2022M-42)
… report - pdf] Audit Objective Determine whether the Town of Owego (Town) Board (Board) properly planned, authorized and monitored the shared services facility capital project (Project). Key Findings The … Because the Board did not have a thorough understanding of the Project’s overall scope and cost prior to the …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Village of Islandia – Overtime (2023M-121)
… overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 … to have in support of his overtime pay. The Building Inspector approved his own overtime that totaled $53,719 for … preapproval of non-emergency overtime. Monitor the salary and overtime budgets to facilitate control of these …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… totaling $44,547. Ensure the Village’s procurement policy was followed for three purchases totaling $19,179. … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the charges … documentation to support compliance with the Board policy requiring competition when procuring goods and …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mWayne County – Financial Management (2012M-249)
… audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, … Wayne County Financial Management 2012M249 …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… 31, 2016. Background The Champlain Joint Youth Program is a joint activity established among the Villages of Champlain … operate youth development programs for children residing in these municipalities. The governing boards of the three … day-to-day program administration. Program expenditures in 2015 were approximately $29,500. Key Findings Current …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… period July 1, 2012 through April 12, 2016. Background The West Irondequoit Central School District is located in the … West Irondequoit Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andPutnam Valley Central School District – Financial Condition (2016M-135)
… officials did not use these restricted funds to pay for reserve and debt service related obligations because the … the statutory limit. Officials have not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Roxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. … generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to 2012. To reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… by an elected seven-member Board of Education, operates three schools with approximately 2,000 students. Budgeted … the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… School contracts with a charter management organization (CMO) for overall financial management and bookkeeping … of understanding (MOU) in the School’s contract with the CMO. Without clear and concise contract language, the School … entered into a MOU whereby the School will annually pay a CMO nearly $700,000 for services and an additional $300,000 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mOpinion 88-22
… may exclude nonresidents of the district entirely, may permit unrestricted use by nonresidents, either without a fee … 1973, p 124; 24 Opns St Comp, 1968, p 887). May 25, 1988 Gloria M. Schovel, Supervisor Town of Saugerties …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Oversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… Services (APS) providers have sufficient staffing and case management practices to implement APS requirements and … caseloads may have limited time to thoroughly assess each case, which could result in incomplete assessments or delayed … such as requiring providers to develop a PIP to address case management or staffing shortages, as required. While …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanState Police Bulletin No. SP-206
… Pay page with an effective date of 04/02/2020 and increase the amount from $1,686 to $1,720 for all employees … after processing of the automatic increases: NHRP703 Mass Salary Additional Pay Report This report identifies all … Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, and Additional Pay Amount. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-206-april-2020-increases-location-pay-supplemental-location-pay-expandedState Police Bulletin No. SP-215
… Nassau and Suffolk Earnings Code Effective Date Old Rate New Rate LPO 04/01/2021 $1,720 $1,754 Supplemental … of Orange, Putnam, Dutchess Earnings Code Effective Date Old Rate New Rate SPL 04/01/2021 $1,306 $1,332 Supplemental … of NYC, Rockland, Westchester Earnings Code Effective Date Old Rate New Rate SPL 04/01/2021 $1,956 $1,995 Supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-215-april-2021-increases-location-pay-supplemental-location-pay-andSUNY Bulletin No. SU-314
… represented by PEF or CSEA working at a SUNY University Hospital. Affected Employees Employees in certain … Services Unit (BU05) titles who work at a SUNY University Hospital are affected. Background The Memorandum of Agreement … employees is .00120. Agency Deptid Stony Brook University Hospital 28050 and 28058 University Hospital of Brooklyn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesRefunding Local Debt
… should be filed in accordance with the instructions on the form). One original, signed application should be submitted … terms and conditions of the sale, which shall be in the form set forth below: [DATE] Honorable [Comptroller] … and, if all maturities are not being refunded in full, the maturities and / or portions of maturities that are …
https://www.osc.ny.gov/debt/refunding-local-debtState Comptroller DiNapoli Statement on the Enacted Budget
… "The Governor and Legislature reached an on-time budget agreement amid an uncertain revenue picture and risks to … The Governor and Legislature reached an ontime budget agreement amid an uncertain revenue picture and risks to …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-statement-enacted-budgetMore About This Retirement Plan – Special 20- and 25-Year Plans
… This retirement plan summary describes the benefits available to Tier 2, 3 … NYSLRS is required to compare the employer’s special plan cost to the cost of the Article 14 plan and assign you to the less costly plan. Based on our … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-plan