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Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… Audit Summary The Board and Corporation management did not adequately plan and monitor the Corporation’s financial … Moreover, if the Board and Corporation management do not effectively address the continued decline in handle … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementSauquoit Valley Central School District - Procurement (2019M-228)
… policy. Key Recommendations Use a request for proposal (RFP) process or solicit quotes to seek competition when …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228CUNY Bulletin No. CU-848
… of this bulletin is to provide agencies with instructions for processing the CUNY rate increases for City Laborer titles. Affected Employees: CUNY employees … 37, AFSCME, AFL-CIO. The Consent Determination provides for retroactive rate increases for employees in the title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-848-city-university-new-york-cuny-retroactive-rate-increasesSUNY Bulletin No. SU-380
… To be eligible for payment, on 10/01/2025 (Eligibility Date) and 10/08/2025 (Administration Lag Pay Period 14L End Date), employees must be in a position represented by GSEU … (Mil Stip) will receive the lump sum payment on the Check Date listed above. Employees with an Employee Status of Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-380-state-university-graduate-student-negotiating-unit-gsnuCUNY Bulletin No. CU-854
… is to provide agency instructions for processing the CUNY 2026 rate increases for Maintenance Worker Titles. Affected … of Teamsters. The Consent Determination provides for a 2026 rate increase for employees in Maintenance Worker Titles. Effective Dates: The 2026 rate increases for the Maintenance Worker titles are as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-854-cuny-2026-rate-increases-maintenance-worker-titlesSUNY Bulletin No. SU-387
… purpose of this bulletin is to provide agency instructions for processing the Academic Years 2023-2025 Recruitment and … Agreement between the State of New York and GSEU, provides for recruitment and retention payments for each year of the agreement. Each doctoral degree granting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-387-suny-recruitment-and-retention-payments-gsnu-employeesCUNY Bulletin No. CU-810
… The purpose of this bulletin is to provide agencies with instructions for processing the CUNY rate increases for the Locksmith … or Deceased will be automatically cancelled by OSC with the exception of percentage-based dues and the … The purpose of this bulletin is to provide agencies with instructions for processing the CUNY rate increases for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-810-cuny-retroactive-rate-increases-locksmith-skilled-tradeState Agencies Bulletin No. 1161
… Correctional Officers and Police Benevolent Association, Inc. Effective Date(s) Both the 2011-2012 and 2012-2013 SSU … Code Description AFS Adj Facility Security Pay AIF Adj Inc Pay Full AIP Adj Inc Pay Part ALP Adj Location AMS Adj Military Stipend BSA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleState Agencies Bulletin No. 1184
… SSU BU01 Deficit Reduction Plan should be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleState Agencies Bulletin No. 1174
… Purpose To inform agencies of new earnings codes and procedures for processing the 2011-2012 and … SSPU BU61 Deficit Reduction Plan Period. New Earnings Codes OSC has created new earnings codes to process the SSPU BU61 Deficit Reduction Plan. … To inform agencies of new earnings codes and procedures for processing the 20112012 and 20122013 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1174-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleState Agencies Bulletin No. 1175
… of the Agreement between the State of New York and Council 82. Effective Date(s) Both the 2011-2012 and 2012-2013 SSPU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1175-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleCUNY Bulletin No. CU-234
… , TX , T9 , SF , TU , SJ , TJ , TP , U3 , U6 , S6 , T3 , SE , SV , SW , SB , SM , SU , SZ , SP , SX , ST , TK , and TY … TR , TX , T9 , SF , TU , SJ , TJ , TP , U6 4/28/05 (IBT) - SE , SV , SW , SB , SM , SU , SZ , SP , SX , ST 3/09/05 … for the payment Hourly employees in Bargaining Unit SE must be employed on 4/28/05 to be eligible for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-paymentsMiller Place Fire District – Credit Cards (2024M-58)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for … Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling $10,005 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Sherburne-Earlville Central School District – Financial Management (2024M-61)
… Central School District (District) Board of Education (Board) and District officials properly managed … officials: Overestimated appropriations by a total of $8 million (7 percent) and appropriated $2.5 million of fund balance that was not needed while generating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Avon Central School District – Financial Management (2024M-75)
… fund balance each year and increase real property taxes to close budget gaps. However, the District incurred operating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Ardsley Union Free School District – Financial Management (2024M-13)
… the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund … and District officials’ consistent budgeting practices of appropriating fund balance that is not needed and … 2017-18 through 2021-22 (excluding 2018-19) by an average of $4.1 million, totaling $16.5 million. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… practices resulted in the District levying more real property taxes than needed, a significant accumulation of … the statutory limit and missed opportunities to lower real property taxes. The continued practice of overestimating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… which has a five-member Board of Directors, provides fire protection to a portion of a fire protection district located in the Town of Lancaster. The … approximately $1.14 million in 2012 and 2013 for fire protection services. Key Findings The Company made more than …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialGowanda Central School District – Financial Management (2024M-104)
… fund balance by $4.5 million, and missing opportunities to lower real property taxes. The Board and District … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit is …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… four bar committee members had unmonitored access to the safe where the cash from bar operations was stored. The Board … conducting cash counts or adding or removing cash from the safe. Bar committee members routinely paid for bar-related … cash counts and adding or removing cash from the safe. Review and approve invoices representing the purchase …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250