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Rockland County - Budget Review (B17-6-16)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Washingtonville Central School District – Financial Condition (2017M-129)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Town of Blooming Grove and includes the Village of Washingtonville … and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Town of Lexington – Town Clerk (2017M-188)
… 1, 2014 through November 10, 2016. Background The Town of Lexington is located in Greene County and is governed by an … Town of Lexington Town Clerk 2017M188 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… 31, 2013. Background The Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in … Oyster BayEast Norwich Central School District Employee Leave Accruals 2013M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsVillage of Fort Ann – Financial Condition (2014M-197)
… 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of approximately 490. The Village is governed by an elected three-member Board of Trustees. Budgeted … appropriated excessive amounts of fund balance in the general fund to finance operations, which caused this …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197South Lewis Central School District – Financial Condition (2016M-83)
… $25.1 million. Key Findings The District’s unassigned fund balance exceeded the 4 percent legal limit for fiscal … capital or operations plan to outline the use of surplus fund balance. Key Recommendations Ensure that the District’s unassigned fund balance is in compliance with statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Pearl River Union Free School District – Competitive Procurement (2015M-363)
… November 13, 2015. Background The Pearl River Union Free School District is located in the Town of Orangetown, in … Pearl River Union Free School District Competitive Procurement 2015M363 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Milford Central School District – Financial Condition (2016M-87)
… Purpose of Audit The purpose of our audit was to examine the District officials’ … District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraJohnsburg Central School District – Payroll (2014M-174)
Johnsburg Central School District Payroll 2014M174
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Village of Cayuga Heights – Board Oversight (2014M-292)
… Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population of approximately 3,700. The … the policy as part of the audit and approval process for vouchers. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… lacked guidance on maintaining reasonable levels of fund balance and reserves. The Board underestimated revenues … financial plan to use in conjunction with the adopted fund balance policy. Develop a plan to accumulate and maintain a reasonable amount of unrestricted fund balance in the general fund. Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Town of Pierrepont – Fiscal Stress (2014M-314)
… 2014. Background The Town of Pierrepont, which is governed by a five-member Town Board, is located in St. Lawrence County and has a population of approximately … has appropriated more fund balance than it had available in its budgets, resulting in unrestricted, unappropriated …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Performance of Duty Disability – New Career Plan
… 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i Performance of Duty Disability …
https://www.osc.ny.gov/retirement/publications/1515/performance-duty-disabilityPerformance of Duty Disability – Non-Contributory Plan with Guaranteed Benefits
… If approved, the benefit would be equal to one-half (50 percent) of your FAS, plus an annuity based on any annuity … similar employer-funded benefits for up to two years since last being paid on the payroll, as long as you have not …
https://www.osc.ny.gov/retirement/publications/1513/performance-duty-disabilityPerformance of Duty Disability – Police and Fire Plan
… If approved, the benefit would be equal to one-half (50 percent) of your FAS, plus an annuity based on any annuity … similar employer-funded benefits for up to two years since last being paid on the payroll, as long as you have not …
https://www.osc.ny.gov/retirement/publications/1512/performance-duty-disabilityXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… Lapse Date (currently defaults to current date). NYAP1547 Pending Transactions for Lapsing Budgets Report The NYAP1547 – Pending Transactions for Lapsing Budgets report was created …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsAccess Controls Over Selected Critical Systems
… Information Technology Services. OCFS’ systems contain a broad range of sensitive information that is considered …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsDivision of Housing and Community Renewal Bulletin No. DH-144
… and Community Renewal of OSC’s automatic processing of the October 2025 DC 37 Rent Regulation Services Unit (RRSU) … Schedule (currently in effect). Effective Dates: The October 2025 DC 37 RRSU Performance Advances will be paid … Schedule (currently in effect), are eligible for the October 2025 DC 37 RRSU Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-144-october-2025-district-council-37-dc-37-performanceState Agencies Bulletin No. 2364
… is to inform agencies of OSC’s automatic processing of the October 2025 CSEA Performance Advances and provide … Schedule (currently in effect). Effective Dates: The October 2025 CSEA Performance Advances will be paid using the … Schedule (currently in effect), are eligible for the October 2025 CSEA Performance Advance provided the employee: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2364-october-2025-civil-service-employees-association-csea-performance