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State Agencies Bulletin No. 147
… code Affected Employees Employees who are members of the New York State Employee Retirement System (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditAlexander Central School District – Financial Management (2020M-64)
… finance operations. When unused appropriated fund balance is added back, surplus fund balance exceeded the limit each …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Town of East Hampton - Budget Review (B20-7-10)
… The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Newfane Central School District – Financial Management (2020M-88)
… The practice of annually appropriating fund balance that is not needed to finance operations and overstating …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Village of Port Chester - Dual Employment (2018M-91)
… action. Appendix B contains our comments on issues raised in the Village’s response. … Determine whether certain …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of Laurens - Budget Review (B4-14-21)
… budget for the Town’s funds totals $1,311,410 and is funded by estimated revenues of $370,880, appropriated … impact the projected general town-wide fund deficit will have on the 2015 budget. Consider changing the allocation of …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Town of Shawangunk - Sewer District Charges (2018M-122)
… to determine whether a written agreement with DOCCS is necessary to clarify rates to be billed and protect …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Copiague Fire District – Credit Card Purchases (2019M-98)
… supported by sufficient supporting documentation which is attached to each credit card claim. Ensure that District …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Town of Owego - Water Fund Operations (2021M-205)
… percent of the water produced, or 138.6 million gallons, is considered unauthorized non-revenue (lost) water, 12 …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… funds were adequately safeguarded and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of … and accurately recorded and provide sufficient oversight for the cash collection, remitting and deposit processes. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityCampbell-Savona Central School District - Budget Review (B2-15-10)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … The District consistently appropriates fund balance that is not needed to fund operations. Two of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Piseco Common School District – Authorized Investments (2023M-172)
… loss. District officials did not adhere to the District’s investment policy and invested $35,000 in an investment account that is …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Pearl River Union Free School District – Fixed Assets (2022M-126)
… Key Recommendations Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Town of Watertown Fire District – Procurement (2022M-155)
… report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to … most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155DiNapoli Statement on NYC's 2025 Budget Modification
… to $115 billion, primarily reflecting the addition of federal and state grants to the plan. While outyear gaps … as well as lower pension and debt service spending, in the current year. Business income tax revenue remains … more slowly than in recent years. "Additional revenue and cost savings will allow the city to restore funding for two …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationLakeland Fire District – Travel and Conference Costs (2013M-145)
… November 30, 2012. Background The Lakeland Fire District is located in the Town of Islip in Suffolk County. The District is governed by an elected five-member Board of Fire … daily rate for meals and lodging to ensure that travel is cost-effective and reasonable. Had the Board implemented …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… June 13, 2012. Background The Eagle Matt Lee Fire Company is a volunteer organization located in the Village of … Spa, in Saratoga County. The Board of Directors, which is responsible for the Company’s overall general and … are not reviewed by anyone other than the Treasurer. There is no record that Audit Committee audited and approved the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Franklin County – Fiscal Stress (2013M-252)
… 1, 2009, to June 30, 2013. Background Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is governed by the County Legislature which is composed of seven members, one of whom also serves as the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252City of Long Beach – Budget Review (B22-7-4)
… the use of overtime. Develop cash flow projections as part of the annual budget. Review our recommendations before …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Town of Rensselaerville – Financial Operations (2012M-168)
… April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The Town Board (Board) is the legislative body responsible for managing Town … 120 days after the close the fiscal year if an extension is granted. Perform complete and accurate monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168