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East Meadow Public Library – Claims Auditing (2017M-275)
… Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… Alternative Death Benefit If you die while in service after having become eligible to retire, an …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsTerryville Fire District – Treasurer’s Duties (2017M-136)
… separate from the Town of Brookhaven and Suffolk County, in which it is located. The District, which is governed by an … and emergency rescue services to about 25,000 residents in the hamlets of Terryville and Port Jefferson Station. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Saratoga Youth Recreation – Financial Activities (2016M-258)
… operate youth development programs for children residing in the Towns of Saratoga and Northumberland, the Village of … and the Schuylerville Central School District, in Saratoga County. Budgeted appropriations for 2016 total …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Valley Stream Central High School District – Payroll (2016M-19)
… Purpose of Audit The purpose of our audit was to review the District’s payroll transactions for the period … Nassau County. The District provides educational services to students in grades 7-12 of the following Union Free School … ensured the accuracy of salaries and wages paid to employees. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19SUNY Bulletin No. SU-313
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. Affected Employees SUNY … OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP Member 26P or 260 UUP Member …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseState Agencies Bulletin No. 1885
… Employee Retirement System (ERS) members for calendar year 2021 is $17,301.00. Affected Employees Employees who are Tier … Dates Effective beginning Administration paychecks dated January 6, 2021 and Institution paychecks dated January 14, 2021. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesLiverpool Central School District – Employee Compensation and Benefits (2014M-374)
… year totaled $135.8 million. For the 2012-13 fiscal year, payroll and associated employee benefits costs totaled $99.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsClarkstown Central School District – Time and Attendance Records (2017M-150)
… is governed by a seven-member Board of Education. Annual payroll costs are approximately $113 million. Key Findings We …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Cayuga County Community College – Information Technology (2013M-291)
… Purpose of Audit The purpose of our audit was to assess the College’s internal controls … County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Forms and Templates
… Anticipation Notes to be Purchased [pdf] Information on Tax Anticipation Notes to be Purchased [pdf] Model Custodial …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… actually understated by more than $2.7 million because the Business Manager recorded an improper prior period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andMoravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed … 2015. Background The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill … year were $588,000. Key Findings District officials did not perform a cost-per-meal analysis and did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Montauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … and capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal … the District for all Program expenditures paid from other funds. Establish clear guidelines to reflect the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Smithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for the period … Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202High Falls Water District – Water Fees (2015M-153)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … District, which is located in the Ulster County Towns of Marbletown and Rosendale, was created by the United States …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Jamestown City School District – Financial Condition (2015M-120)
… is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua County. and has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120