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State Agencies Bulletin No. 254
… Refer to Payroll Bulletin 227 for a complete list of CSEA rates. To calculate CSEA dues for a percentage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardAddison Central School District – Procurement of Professional Services (2023M-6)
… used the same construction management company since 2004 and bond counsel since 2002. Because officials did not always … that services were procured in the most economical way and without favoritism. Key Recommendation Solicit … professional services, as required by District policy and law. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Town of Dix – Supervisor’s Control of Cash (2022M-57)
… report – pdf] Audit Objective Determine whether the Town of Dix (Town) Supervisor ensured cash in his custody was … We found: The former Supervisor did not provide oversight of the bookkeepers, who performed all financial duties, … dental and vision insurance through the Town and paid $126 of the premium cost . There was no documentation to support …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Olean City School District – Reserve Funds (2022M-187)
… – pdf] Audit Objective Determine whether the Olean City School District (District) Board of Education (Board) and … audit school district Olean …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Village of Tuckahoe – Financial Condition (2015M-88)
… led to operating deficits in each year. The Village’s contingency account was not sufficient for the 2011-12 … structurally balanced budgets. Evaluate the Village’s contingency account to ensure it is sufficient. Monitor the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Town of Owego - Water Fund Operations (2021M-205)
… resulting in approximately $70,000 of lost revenue for the Town. All 51 water bill adjustments reviewed, …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… request forms totaling $66,149 either had no supporting documents or the support lacked key information. ECA bank … resulting in balance errors totaling as much as $9,370 that went undetected and uncorrected. The last six ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationCambria Housing Authority – Financial Management (2015M-316)
… to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was … August 24, 2015. Background The Cambria Housing Authority is located in the Town of Cambria in Niagara County. The … established pursuant to New York State Public Housing Law, is governed by an appointed five-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Town of Stanford – Financial Management (2021M-130)
… decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year … data or known trends. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130York Central School District – Network Access Controls (2022M-93)
Determine whether York Central School District District officials ensured network access controls were adequate
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-932020 Financial Condition Report – 2020 Financial Condition Report
… Message from the Comptroller The 2019-20 fiscal year brought the convergence of two dramatically different periods to New … Provides citizens with an overview of the financial condition of New York State It presents …
https://www.osc.ny.gov/reports/finance/2020-fcrJericho Water District – Water Use Charges (2013M-395)
… Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Mandatory Contributions – Enhanced Reporting
… military service credit; Tier 3 members covered under Retirement and Social Security Law (RSSL) Article 14; Tier 4 … a percentage of their earnings toward funding future retirement benefits There are some exceptions …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsFabius-Pompey Central School District – Budget Review (B3-13-5)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5State Police Bulletin No. SP-151.1
… a Description change to voluntary Deduction Code 482, NYS Police Inv Foundation, established for members of the New York State Police Investigators Association (NYSPIA). Affected Employees … Laws of New York, 2013, Chapter 544, the New York State Police Investigators Association (NYSPIA) has requested a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsTown of Hamden – Financial Condition (2013M-86)
… over which there is direct control (such as real property taxes) to fund appropriation increases and reduce reliance on …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Marilla – Town Supervisor’s Activities (2015M-27)
… The Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without … to be audited, the Supervisor’s records, as required by law. Key Recommendations Provide monthly financial reports …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Westfield, Town of – Financial Management (2013M-389)
… allocated State retirement contributions and medical insurance costs to the highway town-outside-village … town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389