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Tully Central School District – Financial Management (2016M-359)
… in accordance with statute, to reduce reserves with excess funds. Develop, adopt and regularly update a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Red Creek Central School District – Financial Condition (2016M-365)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 9, 2016. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $20.8 million. Key Findings For fiscal years 2013-14 through 2015-16, 71 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365County of Cortland – Departmental Operations (2013M-157)
… to examine the County’s departmental financial operations for the period January 1, 2011, through December 12, 2012. … Chairman of the Board. The County’s budgeted expenditures for the 2013 fiscal year are $123.1 million. Key Findings … positions in the Sheriff’s office. Consider imposing fees for probation supervision, drug testing, and electronic …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Mount Morris Central School District – Financial Condition (2014M-328)
… audit was to examine the District’s financial condition for the period July 1, 2012 through September 3, 2014. … with approximately 525 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Churchville-Chili Central School District – Financial Management (2015M-354)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through September 23, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $79.5 … the limit in each year. The Assistant Superintendent for Business provides the Board with an annual reserve report …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… was to oversight of the District’s financial operations for the period July 1, 2014 through September 29, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $25 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardCorinth Central School District – Financial Condition (2015M-68)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 1,200 students. General fund budgeted appropriations for the 2014-15 fiscal year are $20.7 million. Key Findings … did not prepare periodic year-end revenue projections for the Board. Key Recommendations Adopt general fund budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68City of Troy – Financial Condition (2015M-185)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. … elected nine-member City Council. Budgeted appropriations for 2015 totaled approximately $83.1 million. Key Findings Adopted budget for the general fund relied on appropriating significant …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Mount Sinai Union Free School District – Financial Management (2013M-227)
… financial operations and the use of fund balance for the period July 1, 2011, through June 30, 2013. … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $54.6 million. Key Findings … District officials actually used less than $1 million for District operations. As a result, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Lynbrook Union Free School District – Special Programs (2016M-45)
… effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $79.4 … playground program were incomplete and inaccurate. Checks for the summer driver’s education program session were not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… end of the second quarter of state fiscal year 2024-25. For the three-month period ending Sept. 30, 2024, Fund …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterState Agencies Bulletin No. 2249
… employees are members of NYSCOPBA, Inc. and are currently in, or were previously in, Bargaining Units (BU) 01 and 21 at … since April 1, 2023, with union dues withheld (Code 291 for BU 01 and Code 491 for BU 21). Background: NYSCOPBA membership dues for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlMadison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… are at increased risk of paying more than necessary for goods and services. Specifically: Forty-two of 126 … the Director did not develop and implement procedures for periodic price accuracy testing. Key Recommendations … regulations and AML. Develop and implement procedures for periodic price accuracy testing. County officials …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Town of Allen – Town Clerk Collections (2024M-120)
… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations The audit report includes eight …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Wyandanch Union Free School District – Budget Review (B25-7-3)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3About NYSLRS
… retirement systems in the world, administering benefits for more than 1.2 million members, retirees and … and Fire Retirement System (PFRS), which provides benefits for police officers and firefighters of participating public … members, retirees and beneficiaries and is responsible for ensuring the different benefit programs offered by NYSLRS …
https://www.osc.ny.gov/retirement/about-nyslrsUnified Court System Bulletin No. UCS-159
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Increment. Employees must be at or above the maximum salary of his or her grade, have completed four years or … 276 of the Laws of 2008 calls for a salary deferral of any increases to salaries in excess of $115,000 for all employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-159-april-2010-service-increments-longevity-pay-and-longevityState Agencies Bulletin No. 891
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … for the payment of Performance Advances to eligible PEF employees. Effective Date(s) 3/26/09 Institution - … Advance Requirements PEF employees whose annual salary is below the Job Rate of the employee’s current grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/891-april-2009-performance-advances-graded-and-ns-equated-grade-employeesCUNY Bulletin No. CU-475
… January 2014 Increments and provide agency instructions for payments not processed automatically. Affected Employees … do not match Increment Code Missing Invalid Increment Code/Salary If the increment code is 0101 or 0103 and the salary is equal to or greater than the ‘last one-year step’. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-475-january-2014-city-university-new-york-cuny-increments