Search

State Agencies Bulletin No. 1947

… with hourly rates equal to or less than $15.00. See Control D Report Available Prior to Processing and Agency … employee is budgeted as per diem but is paid using FEE. Control-D Report Available Prior to Processing The following … Who Filed for Retirement Social Security Benefits Per Internal Revenue Service Publication 9857, OSC will report to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pef

State Agencies Bulletin No. 2336

… Increase: Employees with a Comp Rate Code of ANN, 21P or CAL who are in a traineeship (Grade 800) Employees with a Comp Rate Code of ANN, 21P or CAL who are in an NS position (Grade 600) Employees with a … taxable gross, and will be reported on the employee’s Form W-2. Undeliverable Checks When a valid payroll check is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2336-april-2025-public-employees-federation-pef-3-salary-increase

Other Bulletin No. 38

To provide the State University Construction Fund instructions for processing the retroactive April 2016 and April 2017 SCF CSEA Salary Increases

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-38-april-2016-and-april-2017-suny-construction-fund-scf-civil

Comptroller DiNapoli Releases Municipal Audits

… controls, ensure that financial records were complete or properly account for town justice court revenue. ### For …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1

State Agencies Bulletin No. 683

… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To update the current Security …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employees

Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)

… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m

Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)

… established among the Villages of Champlain and Rouses Point and the Town of Champlain to operate youth development …

https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21

Wellsville Central School District – Financial Management (2017M-159)

… fund balance each year to help finance the budget, none of it was needed because the Board and District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159

Putnam Valley Central School District – Financial Condition (2016M-135)

… be used. Officials budgeted for and levied taxes to pay retirement, tax certiorari and liability claim expenditures …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135

Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)

… have private interest in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent … award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-business

Wyandanch Union Free School District – Budget Review (B23-7-1)

… the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1

Roxbury Central School District – Financial Condition (2013M-207)

… District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. Key Findings The Board … were reasonably close to the budgeted estimates each year, the cumulative effect of these variances generated over … for the fiscal years ending in 2008 to 2012. To reduce the year-end fund balances to under the 4 percent limit, District …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207

West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)

… The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, … expenditures, which generated approximately $2.1 million in operating surpluses. District officials have historically … by transferring unrestricted fund balance, which resulted in the unrestricted fund balance staying within the statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-and

Village of Islandia – Overtime (2023M-121)

… [read complete report – pdf] Audit Objective Determine whether Village of … percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was …

https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121

True North Rochester Preparatory Charter School – Contract Management (2014M-073)

… 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of Trustees which …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014m

Central Islip Union Free School District – Financial Management (2013M-380)

… limit over these years, District officials continued to increase the real property tax levy by more than $6.6 million, a 9 percent increase. Key Recommendations Develop and adopt budgets that …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380

Town of Shandaken – Payroll (2013M-201)

… of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January … year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary paid …

https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201

Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)

… Purpose of Audit The purpose of our audit was to evaluate selected District financial activities for the … $19.4 million. Key Findings District officials did not enforce certain collective bargaining agreement (CBA) … and provided certain benefits without authority to do so. The Treasurer did not prepare bank reconciliations in …

https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206