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State Agencies Bulletin No. 1444
… Subject Implementation of bulletin 1444 has been postponed. New information will be … … Implementation of bulletin 1444 has been postponed New information will be posted as soon as it becomes available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1444-implementation-bulletin-1444-has-been-postponed-new-information-will-beTapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether School officials used a competitive process to procure goods and services for the period July 1, 2015 … purchasing policy. School officials made payments to 12 vendors totaling $272,884 that required quotes, but did …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Port Washington Union Free School District – Payroll (2025M-38)
… of the District’s total expenditures of $187.3 million for the same period. The District paid 239 clerical, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Opinion 91-39
… AND EMPLOYEES -- Retirement Benefits (waiver of public salary exceeding statutory limit) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (waiver of post-retirement salary - effect on retirement allowance) CIVIL SERVICE LAW, … Law, §212. Civil Service Law, §150 provides generally for the suspension of retirement benefits "if any person …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Town of Ballston - Water Fund Financial Operations (2023M-60)
Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ballston-town-2023-60.pdfTown of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… over selected financial activities to properly account for and safeguard Town funds. Key Findings The Board did not … The former account clerk did not reimburse the Town $499 for healthcare coverage. Key Recommendations The Board should … proposals, bids, change orders and vendor requests for payment. Auditing claims prior to payment. Establishing …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Warwick Valley Central School District - Professional Services (2019M-139)
Determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-valley-2019-139.pdfInternal Controls Over the Reconciliation Process
xii-4-d-reconciliation-audit-program.docx
https://www.osc.ny.gov/files/state-agencies/docs/xii-4-d-reconciliation-audit-program.docxReporting to the Justice Court Fund
Reporting to the Justice Court Fund
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/advisory041811.pdfReport on the Justice Court Fund
Report on the Justice Court Fund
https://www.osc.ny.gov/files/local-government/publications/pdf/justicecourtreport2010.pdfSchool Districts and the Stimulus “Cliff”
School Districts and the Stimulus “Cliff”
https://www.osc.ny.gov/files/local-government/publications/pdf/1209snapshot.pdfUnderstanding the Constitutional Tax Limit - Villages
Understanding the Constitutional Tax Limit - Villages
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/villages.pdfUnderstanding the Constitutional Tax Limit - Counties
Understanding the Constitutional Tax Limit - Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/counties.pdfUnderstanding the Constitutional Tax Limit - Cities
Understanding the Constitutional Tax Limit - Cities
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/cities.pdfOSC-administered distributions from the ILSF, 2005-2010
OSC-administered distributions from the ILSF, 2005-2010
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/ilsf2005-2010.pdfOpinion 92-15
… AND POLICE PROTECTION -- Disability Benefits (payment for partial disability attributable only in part to … for the difference between the deputy sheriff's regular salary or wages and the total weekly compensation payable to … performance of duty the full amount of his or her regular salary or wages until the disability ceases. Section 207-c(1) …
https://www.osc.ny.gov/legal-opinions/opinion-92-15State Agencies Bulletin No. 258
… Purpose To provide agencies with instructions on accessing … on the panels. Effective Date Immediately OSC Actions A new security class has been established which will allow access to five Garnishment panels - Garnishment Spec 1, Garnishment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsUser Access Controls Over Selected System Applications
… – information. Specifically: 352 user accounts for 113 users maintained unnecessary and inappropriate access … Further, in 12 of 27 instances, it took more than a month for access to be removed. Although Upstate has certain … laws, regulations, and policy requirements. Remove access for improper user accounts identified in our audit. … To …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsRensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… and disposition policies. Followed policies and procedures for the sale of property and transferred proceeds totaling …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleTown of Saugerties – Justice Court Operations (2015M-47)
… November 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which is governed by an elected five-member Town Board, maintains a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47