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State Police Bulletin No. SP-77
… Purpose To notify the Division of State Police of the procedure for processing the 2004-2005 payment. … Investigators in Bargaining Unit 62 Background Chapter 8 of the Laws of 2001 provides for a $200.00 Lump Sum Payment … To notify the Division of State Police of the procedure for processing the 20042005 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-77-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-42
… Purpose To notify the Division of State Police of the procedure for processing the 2001-2002 payment. … 2001 Contract Provision and Eligibility Criteria Chapter 8 of the Laws of 2001 provides for a $200 lump sum payment to … To notify the Division of State Police of the procedure for processing the 20012002 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-42-permanent-rank-sergeant-payment-employees-represented-nys-policeVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… job responsibilities. Use competitive methods such as RFPs or quotes to select professional service providers. Enforce …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… of PE to students in grades K-4, and seven did not do so for grade 5. None of the districts audited had developed a PE …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Town of Preston - Financial Management (2018M-81)
… Audit Objective Determine whether the Board established a fund balance and reserve policy and multiyear financial and … (49 percent). Year-end 2017 fund balance was nearly four times the 2018 general fund tax levy and 183 percent of 2018 … estimates for revenues and expenditures. Develop and adopt a fund balance and reserve policy that establishes the level …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and … Wayne County Water and Sewer Authority Water and Sewer Operations and Wastewater …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… The Town of Carlton is located in Orleans County and has a population of approximately 3,000. The Town is … Supervisor did not ensure accounting records were accurate and complete and did not deposit receipts in a timely manner. We found …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Village of Wurtsboro – Financial Operations (2017M-71)
Village of Wurtsboro Financial Operations 2017M71
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Port Chester – Payroll (2017M-115)
… paid approximately $2.2 million for overtime wages to police department personnel. There are no written policies or procedures governing how leave time accrual … Key Recommendations Evaluate whether to continue incurring police department overtime to cover staff shortages instead …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… 2014. Background The Oakfield Fire Department is located in the Village of Oakfield in Genesee County. The Department, which is governed by an … of the Department’s financial operations, which resulted in the misuse of funds and unaccounted-for raffle proceeds. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187State Police Bulletin No. SP-188
… Purpose To notify the agency of a modification to Deduction Code 302. Affected Employees Employees in Bargaining Units … Troopers, Inc., the calculation routine for Deduction Code 302 will change from .848 to .685 percent of the … To notify the agency of a modification to Deduction Code 302 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insuranceOrange Lake Fire District – Budgeting Practices (2015M-146)
… 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange … Orange Lake Fire District Budgeting Practices 2015M146 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… is inadequate and the President did not provide written disclosure of his ownership interest in a business used by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Vestal Fire Department – Financial Activities (2014M-265)
… period, the Department disbursed approximately $66,000 and the Stations disbursed approximately $75,000. Key … that officers were executing them sufficiently. The Board and Committees failed to perform adequate annual audits. The … Secretaries did not approve vouchers in a timely manner and the Treasurers often disbursed moneys before expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … in Genesee County and provides fire protection services to the Town pursuant to a written agreement. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… The Treasurer has not filed an annual financial report with the Office of the State Comptroller since the fiscal … monthly bank reconciliations and include these along with a copy of the bank statements in her monthly report to … that the Treasurer files the annual financial report with the Office of the State Comptroller within 60 days after …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Statistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationAmherst Central School District –Financial Condition (2016M-167)
… period July 1, 2012 through May 31, 2016. Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which … Amherst Central School District Financial Condition 2016M167 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Cortland Enlarged City School District - Budget Review (B4-15-12)
… for payroll, health insurance, retirement, debt and utilities by $3.2 million. The District’s budget includes the use of $2 million from the retirement contribution reserve fund; …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Accounts Payable Advisory No. 15
… to Financial Operations (GFO), Chapter XII, Section 4.B - Certification of Vouchers . For instructions on how to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizers