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Annual Audit
… The Board processed claims totaling nearly $720 million for four sole custody funds in 2017 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened Cases. Board staff enter claims data for all …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditState Agencies Bulletin No. 2404
… earnings limit for Tier 5 ERS members for calendar year 2026 is $24,070.60. Affected Employees: Employees who are … Effective Institution paychecks beginning January 8, 2026, and Administration paychecks beginning January 14, 2026. OSC Actions: OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2404-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2026Unified Court System Bulletin No. UCS-197
… Court System of the modified eligibility for Deduction Code 550, Boston Mutual Life. Affected Employees Employees in … in Bargaining Unit S9 will now be eligible for Deduction Code 550, Boston Mutual Life. OSC will automatically process … deduction transactions for BU S9 using the deduction code 550. NOTE: Agency update is not available for this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-197-change-eligibility-boston-mutual-life-insurance-deduction-codeSUNY Bulletin No. SU-140
… Professions has requested a new deduction code for Liberty Mutual Insurance Company for a personal line of insurance products … to cancel the deduction, employees should contact Liberty Mutual Insurance at 1-800-848-4604, ext. 61850. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-140-new-deduction-code-536-liberty-mutual-insuranceNorth Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… purpose of our review was to assess the North Amityville Fire Company’s (Company) progress, as of June 2024, in implementing our recommendations in the audit report released in April 2023. Background The Company provides fire protection services within North Amityville Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fLackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Tuckahoe Common School District - Financial Condition (2018M-191)
… Findings District officials: Overestimated expenditures by an annual average of $1.2 million (about 7 percent) from …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Town of Stafford - Procurement (2018M-134)
… the procurement policy. The Town may realize cost savings by reducing the thresholds for purchases requiring quotes in …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Central Valley School District - Separation Payments (2018M-153)
… did not ensure an independent review of separation payment calculations was performed for all payments processed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… $524,000 in our sample, were not audited and approved by the Board prior to payment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Tioga Central School District – Cash Management (2020M-83)
… did not develop and manage a comprehensive investment program or comply with the District’s investment policy. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Town of Mooers - Cash Management (2020M-36)
… Key Recommendations Periodically solicit interest rate quotes from multiple financial institutions. Prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… through September 11, 2014. Background The Union Center Fire Company, Inc. is incorporated under New York State … Union Center Fire Company Inc Internal Controls 2014M303 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… 30, 2015. Background The Port Washington Fire Department is located in Nassau County and contracts with the Town of North Hempstead and the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… and the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialFlanders Fire District – Disbursements (2014M-199)
… District is a district corporation of the State, distinct and separate from the Town of Southampton in Suffolk County. … Finding The Board is not provided with a list of claims and, therefore, cannot be assured that it reviews and approves all claims prior to payment. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Pine Bush Central School District – Claims Audit Process (2017M-171)
… period July 1, 2016 through June 30, 2017. Background The Pine Bush Central School District is located in the towns of … Pine Bush Central School District Claims Audit Process …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Johnsonville Fire District – Claims Processing (2017M-190)
Johnsonville Fire District Claims Processing 2017M190
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Town of Chester – Time and Attendance Records (2017M-287)
… to record the time actually worked. Leave request forms were not used to monitor paid leave time. Key … all employees to complete time records and leave request forms requiring employee signatures and department head or …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Town of Bethany – Town Clerk Fees (2017M-226)
… a population of approximately 1,800. The Town is governed by an elected five-member Town Board. General Fund budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226