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Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… of Highlands – Receiver of Taxes and Assessments (2021M-120) , which reported water and sewer parcels were not …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… report - pdf ] Audit Objective Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) … Determine whether Sullivan County Board of Cooperative Educational Services BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key … However, all claims were not audited or approved prior to payment. As a result, BOCES has a higher risk of … We reviewed 1,790 claims, totaling $16.5 million, to determine whether they were audited and approved prior to …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) purchase card … Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES purchase card …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… [ read complete report - pdf ] Audit Objective Determine whether the Brighton Fire … all bylaw and policy provisions. Ensure that annual and monthly financial reports are provided to the Board and … agreed with our findings and indicated they have begun to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialEastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… Determine whether the District sought competition for its professional service providers. Key Findings District … million during the audit period. Have written agreements for four professional service providers who were paid … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… Board did not designate a property control manager. None of the 39 fixed assets valued at $242,673 were tagged as … valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Kings Park Central School District - Procurement of Professional Services (2020M-22)
Determine whether the Board and District officials adhered to the law and District policy when procuring professional services
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan … financial needs associated with constructing a new fire station and replacing old vehicles and equipment, or the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … 2015. Background The Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) is an association … HerkimerFultonHamiltonOtsego Board of Cooperative Educational Services Claims Audit Process …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditInteractive Maps: Language Access Service Needs Statewide (2022-S-38)
… 6 2011 established a statewide language access policy in New York State …
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38DiNapoli: State Agency Overtime Pay Rose to a Record $716 Million Last Year
… Homes had the highest share of overtime workers, at 46.5 percent, followed by OPWDD and the State Police. DiNapoli’s … Police, up 62.1 percent; Alcoholism Treatment Centers, up 50.5 percent; and Gaming Commission, up 31.5 percent. Of the …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-state-agency-overtime-pay-rose-record-716-million-last-yearDiNapoli: Pension Contribution Rates Remain Stable for Fiscal Year 2017-18
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) … P. DiNapoli announced today. The average contribution rate for the Employees' Retirement System (ERS) will decrease from … to 15.3 percent of payroll. The average contribution rate for the Police and Fire Retirement System (PFRS) will …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-pension-contribution-rates-remain-stable-fiscal-year-2017-18Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… if the Town established internal controls over water billing and collections for the period of January 1, 2012 through August 31, 2013. … for 2013 totaled $2.1 million. Key Findings Water billing and collection duties were not fully segregated and … if the Town established internal controls over water billing and collections for the period of January 1 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Pension Funds Break New Ground on Board Diversity
… precedent-setting agreements with Monster Beverage Corp. and Standard Pacific Corp. to formally include sexual orientation and gender identity in their considerations when seeking … which was co-filed by the Connecticut Retirement Plans and Trust Funds, The City of Philadelphia Public Employees …
https://www.osc.ny.gov/press/releases/2015/04/pension-funds-break-new-ground-board-diversityDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… 16 villages and 87 school districts. The system uses a 100 point scale to classify whether a municipality is in … cities and villages with fiscal year ends that range from March 31 to July 31 announced today includes cities such as …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesHow To Retrieve a .txt file from NYSLRS using the OSC Secure File Transfer Services Interface
This job aid shows you (a participating organization) how to use the OSC Secure File Transfer Services Interface in order to properly retrieve an outbound .txt file from NYSLRS.
https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-retrieve-outbound-files.pdfSalary Explanation Page How-To Guide
This guide shows you how to use the Salary Explanation page in Retirement Online to complete and submit more detailed earnings information for your employees when they retire.
https://www.osc.ny.gov/files/retirement/employers/pdf/salary-explanation.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-budget-process-040324.pdfDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today in Erie County Court after admitting he worked for a second school district at the same time before his scam was … A Buffalo City School District technician pleaded guilty today in Erie County Court after admitting he worked for a second school district at the same time before his scam …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneously