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Medina Central School District - Reserve Funds (2019M-165)
… demonstrate the need to retain approximately $2.1 million in four reserves. While not adopted in the Board’s meeting minutes, District officials have … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Town of Salem – Financial Management (2015M-295)
… June 30, 2015. Background The Town of Salem is located in Washington County and has a population of approximately … consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually available to … appropriating fund balance to finance annual operations in excess of what is available. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Village of Endicott – Disbursements (2021M-124)
… Village officials did not establish adequate procedures to ensure all disbursements are for appropriate purposes, … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… Section 123. Key Recommendations The Clerk should: Deposit all collections within the required timeframe. Perform bank reconciliations to help ensure all money is properly accounted for. Except as specified in Appendix A, Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Lake Placid Central School District – Transportation State Aid (2023M-95)
… for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not … District’s taxpayers will not benefit from the $18,842 in aid the District would have received upon State Education Department (SED) approval. In addition, if officials do not properly file the aid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Town of Alabama – Town Clerk Operations (2013M-369)
… of our audit was to assess the processes and procedures for the Clerk’s fiscal operations for the period January 1, 2012 through November 8, 2013. … of our audit was to assess the processes and procedures for the Clerks fiscal operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were not … completes and submits the annual financial report with OSC in a timely manner each year. Ensure that the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Prattsburgh Central School District – Tax Collection (2016M-122)
… of our audit was to verify the accuracy of the District’s tax collection for the period July 1, 2014 through March 17, … $9.8 million. Key Finding The Board did not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key Recommendation The Board should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials implemented measures to achieve health insurance cost savings and address rising …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mMiddle Country Central School District – Financial Management (2016M-121)
… Purpose of Audit The purpose of our audit was to examine the District’s budget for the period July 1, 2012 … appropriated fund balance and reserves that were not used to fund operations. The District’s unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Opinion 2009-1
… other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the … LAW §§ 800(3), 801, 806; TOWN LAW §§ 174, 175: There is no statutory or common law prohibition against the appointment of the spouse of a member of a board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Member Contributions
… on your retirement plan. Your contribution balance earns interest annually and determines the amount you would be eligible to borrow if you decided to take a NYSLRS loan . Contributions earn 5 percent annual interest for … service. Annualized Wage or Actual Earnings Contribution Rate $45,000 or less 3.00% $45,000.01 to $55,000 3.50% …
https://www.osc.ny.gov/retirement/members/member-contributionsDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must improve its oversight and monitoring of … The New York City Administration for Children Services must improve its oversight and monitoring of youth …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthState Agencies Bulletin No. 833
… 131.6 of the Civil Service Law and the Division of the Budget Bulletin D-1122 dated 3/20/08 provide for the payment … a Performance Advance. Agencies must submit a Job Action Request using the Action/Reason code of DTA/USP (Data … Recalculation). Automatic Update of Increment Codes OSC will automatically update the increment codes on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/833-september-2008-performance-advances-graded-and-ns-equated-gradeState Police Bulletin No. SP-189
… Unit 17. Effective Date(s) The increases to Hazard Duty Pay, Location Pay (Bargaining Units 07 and 17), and … Type Payment Effective Dates Check Date 07, 17 Hazard Duty Pay Administration 1 Lag 11/01/2018 05/01/2019 07, 17 … (Administration) are eligible for increases to Hazard Duty Pay, Location Pay (Bargaining Units 07 and 17), and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-189-increases-hazard-duty-pay-location-pay-and-command-pay-state-policeState Agencies Bulletin No. 1470
… Background As part of the Council 82 SSPU Bargaining Units 61 & 91 Deficit Reduction Plan (DRP) created pursuant to … number is eligible for the repayment: Bargaining Unit 61 Earnings Code Description D4L 12-13 SSPU 61 DRP -1.538% … Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planDivision of Housing and Community Renewal Bulletin No. DH-22
… Purpose To provide information regarding this procedural change. Affected Employees Employees represented by … to Chapter 111 of the Laws of 2006 which provides for a change to the rules governing Longevity Payments for … To provide information regarding this procedural change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesSUNY Bulletin No. SU-54
… the Laws of 2001 provides for a cash lump sum payment of $250 or $500. To be eligible for payment, an employee must be … employees on less than full assistantships shall receive $250. Effective pay period 4C, payments for eligible employees … Earnings End Date: 04/25/01 Earn Code: RBP Amount: $250 or $500 For non-resident aliens, the following Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-54-suny-graduate-students-lump-sum-paymentComptroller DiNapoli Releases Municipal Audits
… has adopted a code of ethics and a procurement policy, as required, but not an investment policy. The board did not … County) The village general fund balance decreased from approximately $564,000 at the end of 2011-12 to less …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1