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Town of Chester – Time and Attendance Records (2017M-287)
… Purpose of Audit The purpose of our audit was to determine whether … through October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Columbia County – Procurement (2017M-249)
… Purpose of Audit The purpose of our audit was to determine whether the County procured … 1, 2016 through July 17, 2017. Background Columbia County is governed by a Board consisting of 18 Town Supervisors and …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249State Agencies Bulletin No. 738
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in … 8, 2007 Background NYSCOPBA has requested a new deduction code for Metropolitan Property and Casualty Insurance. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/738-new-deduction-code-538-metropolitan-propertycasualtyUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… the use of competition, such as requests for proposals, in procuring professional services. Key Recommendation Revise … or other appropriate method of soliciting competition in the procurement of all professional services. … Ulster …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingMinerva Central School District – Payroll (2016M-18)
… of Audit The purpose of our audit was to determine if District officials implemented payroll policies and procedures to ensure that employee pay was accurate for the period July 1, 2014 through November 30, 2015. Background The Minerva Central School District is located in the Town of Minerva in Essex …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Piseco Common School District – Claims Auditing (2015M-230)
… Common School District is located in the Towns of Arietta and Morehouse in Hamilton County. The District, which is … Board of Education, does not operate a school, and its 30 students attend schools in other districts on a … procedures to ensure that claims are adequately documented and supported, are for legitimate District purposes and are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… not formally adopt its approval for the administrators’ salary payments and benefits such as health insurance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitNyack Union Free School District – Reserve Funds (2014M-185)
… of our audit was to examine the District’s reserve funds for the period July 1, 2012 through March 24, 2014. … with approximately 2,950 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $75 … enough to pay the District's average unemployment claims for approximately seven years. Key Recommendation Routinely …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… internal controls over the claims processing function for the period July 1, 2011, to January 31, 2013. Background … comprises five elected members. Appropriations budgeted for the 2012-13 fiscal year are $12.3 million. Key Findings … officials. Key Recommendation There are no recommendations for this report. … RemsenburgSpeonk Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… of the District’s cash disbursement practices for the period July 1, 2014 through December 18, 2015. … and an elected Tax Collector. Budgeted appropriations for the 2015-16 fiscal year were $427,903. Key Finding The Trustee and Treasurer ensured that disbursements were for proper District purposes and adequately supported. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mMorristown Central School District – Claims Audit Process (2016M-257)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.3 … that claims are adequately documented and supported, are for appropriate purposes and are audited and approved prior …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257East Greenbush Central School District – Claims Processing (2015M-302)
… was to examine the District’s claims auditing process for the period July 1, 2014 through August 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $88 million. … that claims are adequately documented and supported, for legitimate District purposes and approved prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Town of Stuyvesant – Procurement (2017M-54)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2015 through November 15, 2016. … Board of Trustees. The Town’s 2016 budgeted appropriations for its general fund totaled approximately $468,000 and … provide documentation showing that they sought competition for professional services. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54West Hempstead Water District – Life Insurance (2016M-393)
… provision of life insurance policies as a fringe benefit for the period January 1, 2015 through July 31, 2016. … approximately $3.5 million. Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Cortland County Industrial Development Agency – Project Management (2015M-303)
… was to evaluate the Agency’s project management practices for the period January 1, 2014 through June 30, 2015. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectRFP#0008 – Audit of OSC Internal Controls
… Request for Proposals Issued June 9, 2025 The Office of the State … other information as it becomes available, is available for download through the following links: Request for Proposals , in PDF Forms Only , in MS Word format …
https://www.osc.ny.gov/procurement/rfp0008New York State Common Retirement Fund
… New York State Common Retirement Fund The New York State Common Retirement Fund is one of the largest public pension plans in the United States, providing retirement security for …
https://www.osc.ny.gov/common-retirement-fundAbout Employer Contribution Rates – What Every Employer Should Know
… State fiscal year; and The employer contribution rates for the retirement plans and optional benefits the employer offers. The NYSLRS’ Actuary is responsible for determining required employer contribution rates. For more information, including how contribution rates are …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-ratesOpinion 91-45
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (performance pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) SUPERINTENDENT OF HIGHWAYS -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 2007-6
… LAW § 207-m: If the permanent full-time police officer who is a member of a bargaining unit and is the highest ranking … of the statute should be avoided for several reasons. First, as a rule, it is presumed that the Legislature …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6