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Massapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … Key Finding The District currently holds seven individual life insurance policies for its four administrators and 14 full-time employees. GML only authorizes group term life insurance policies for employees of a water district. …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Village of Schuylerville – Procurement (2014M-228)
… 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately … by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere … Ensure that competitive bids or offers are awarded in accordance with statute. Provide guidance relating to the …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Transportation and Warehousing Sector – New York City Industry Sector Dashboards
… goods, the transportation and warehousing sector is an important component of the local economy. During the pandemic, visitor numbers … of social distancing measures. The pandemic accelerated an existing trend of increasing e-commerce sales; in sales … storing goods the transportation and warehousing sector is an important component of the local economy …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingOperational Advisory No. 36
… should be used when shipping any type of package using any carrier. Account 55203, Postage, now appears in the Supplies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesState Agencies Bulletin No. 2352
… The purpose of this bulletin is to notify agencies of the 2025 pensionable overtime earnings limit for Tier 6 TRS members. Affected Employees: Tier 6 … Effective in Administration paychecks beginning July 2, 2025, and Institution paychecks beginning July 10, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2352-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2025-employeesTown of Broadalbin - Records and Reports (2018M-63)
… financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Randolph Central School District - Financial Management (2019M-232)
… officials can better manage fund balance and reserves. As of June 30, 2019, surplus fund balance was nearly $2.9 million (14 percent of the 2019-20 budgeted appropriations), exceeding the … and District officials improperly restricted $2.2 million in two reserves and the agency fund. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Medina 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)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through June 30, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.12 million. Key Findings … the Towns financial management and budgeting practices for the period January 1 2013 through June 30 2015 …
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 ensured that non-payroll disbursements were appropriate, adequately supported and audited. Key … supported or properly audited. Key financial duties were not adequately segregated. Bank reconciliations were not performed correctly or in a timely manner. Claims …
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)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … did not: Deposit collections in a timely manner. Perform bank reconciliations. The Board also did not perform an annual audit of the Clerk’s records, as required by New York …
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)
… Central School District (District) officials applied for all applicable transportation State aid for new bus … Key Findings District officials did not apply for all applicable transportation State aid for new bus …
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)
… Purpose of Audit The purpose of our audit was to assess the processes and procedures for the Clerk’s fiscal … Annually audit, or retain an independent auditor to audit, the Clerk’s and Tax Collector’s books and records. … The purpose of our audit was to assess the processes and procedures for the Clerks fiscal …
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)
… 1, 2013 through March 31, 2014. Background The Averill Park No. 2 Fire District is a district corporation of the … Averill Park No 2 Fire District Controls Over Financial Activity …
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 the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Opinion 2009-1
… Ethics (requiring disclosure and recusal by fire district commissioner whose spouse is to be appointed treasurer) -- … district treasurer. Town Law § 174 (2) provides for the election of a fire district treasurer for a term of three … restrictions limiting eligibility for appointment or election to the office of fire district treasurer. For …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Member Contributions
… been a member for more than two full State fiscal years (April 1–March 31), your contribution rate is calculated using … fiscal years prior. So, contribution rates for April 1, 2026 through March 31, 2027 are based on what you actually … making voluntary contributions, you must: Complete the Election to Make Voluntary Contributions (RS5379) form . File …
https://www.osc.ny.gov/retirement/members/member-contributionsDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… 53% of youth sampled received an initial interview within 24 hours as required. Also, many of these initial assessments … including those related to abuse, neglect, and accident prevention, may be hampered. Serious incidents are …
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
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … Employees Eligible employees in Bargaining Units 05 and 06 with a Pay Basis Code of 21P or CAL Effective Date(s) … September 2008 Performance Advance payments for PEF and M/C employees are effective: September 1, 2008 for …
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
… a Retroactive Increase to Hazardous Duty Pay ( HZS ). Deduction Information All general deductions for employees … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax … gross, and are subject to all employment and income taxes. Federal, State, and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-189-increases-hazard-duty-pay-location-pay-and-command-pay-state-police