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Town of Sherburne – Budgeting (2025M-3)
… necessary. The Town has five funds which include the four main operating funds, which are the general fund town-wide … is funded primarily by sales tax and Consolidated Local Street and Highway Improvement Program (CHIPS) revenues. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3SUNY Bulletin No. SU-241
… To explain OSC and agency procedures related to the Factor Change. Affected Employees SUNY employees in salary Grade 980 … Additional Pay and certain miscellaneous earnings will change from the Leap Year factor to the Non-Leap Year factor … insert a row on the Job Data record effective 9/01/16 to change the salary calculation on Job Data to a non-leap year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-241-factor-change-fiscal-year-2016-17-suny-cal-and-cyfSUNY Bulletin No. SU-187
… To explain OSC and agency procedures related to the Factor Change. Affected Employees SUNY employees in salary Grade 890 … Additional Pay and certain miscellaneous earnings will change from the Leap Year factor to the Non-Leap Year factor … insert a row on the Job Data record effective 9/01/12 to change the salary calculation on Job Data to a non-leap year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-187-factor-change-fiscal-year-2012-13-suny-cal-and-cyfState Agencies Bulletin No. 739
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in Bargaining Units 31, … 2007 Background Council 82 has requested a new deduction code for Colonial-Paul Revere Insurance Company for Voluntary … process deduction transactions using the Deduction Code 537 . The vendor will submit all transactions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/739-new-deduction-code-537-colonial-paul-revereNewsletters
… Local Employees' Retirement System Winter 2024 Spring 2023 Fall 2022 Spring 2022 Police and Fire Retirement System The … Police and Fire Retirement System Winter 2024 Spring 2023 Fall 2022 Spring 2022 Retirees Retiree Notes — For retirees of the New York State and Local Retirement System Fall/Winter 2025 Winter 2024-25 Summer 2024 Winter 2023-24 …
https://www.osc.ny.gov/retirement/publications/newslettersState Agencies Bulletin No. 1973
… agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2022 is $21,386.41. Affected Employees … PayServ to reflect the pensionable overtime earnings limit for 2022 of $21,386.41 for Tier 5 ERS members. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesLaFayette Central School District - Fixed Assets (2018M-073)
… Objective Determine whether fixed assets were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed assets. Eighteen fixed assets valued at … establishes threshold amounts for controlling inventory and procedures for maintaining fixed assets. Ensure all fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073West Buffalo Charter School - Payroll (2018M-72)
… did not update employee salaries included in offer of employment letters when salary changes were made. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Company, Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which … and the independent auditor did not have procedures in place to obtain or review canceled check images, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialPine Bush Central School District – Claims Audit Process (2017M-171)
… period July 1, 2016 through June 30, 2017. Background The Pine Bush Central School District is located in the towns of … Pine Bush Central School District Claims Audit Process …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Johnsonville Fire District – Claims Processing (2017M-190)
… and separate from the Towns of Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected … eight claims totaling $3,459 that were properly paid in advance of audit. Key Recommendation Ensure that the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190West Seneca Fire District #1 – Purchasing (2017M-272)
… State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Bethany – Town Clerk Fees (2017M-226)
… August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population of approximately … Key Findings The Clerk did not timely deposit $1,995 in collections. The Clerk did not issue duplicate receipts … as required. Key Recommendations Deposit all collections in a timely manner. Issue and retain duplicate receipts. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… 2017. Background The Ulster County Department of Social Services, which employs approximately 300, is responsible for … education programs and for providing children and family services. The County is governed by a 23-member Board of … Ulster County Department of Social Services Preschool and Children and Family Services Units …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familySempronius Fire Company – Financial Activities (2017M-231)
Sempronius Fire Company Financial Activities 2017M231
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… purpose of our audit was to evaluate procurement practices for school food for the period July 1, 2014 through October 28, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementChazy Union School District – Payroll (2015M-252)
… supervision and oversight. Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… The Brookhaven-Comsewogue Union Free School District is located in the Town of Brookhaven in Suffolk County. The … operates six schools with approximately 3,700 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesVillage of Speculator – Claims Auditing (2017M-25)
… of Speculator is located in the Town of Lake Pleasant in Hamilton County and has a population of approximately 320. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25State Agencies Bulletin No. 1829.1
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18291-april-2020-civil-service-employees-association-csea-retroactive-2