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IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants

… real-time basis that is better aligned with the timing of payroll charges. To avoid confusion and a compilation of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costs

Thurston Fire Company – Board Oversight (2016M-429)

… was properly recorded and reported and that Company money was safeguarded for the period January 1, 2015 through …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429

Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)

… audit was to examine and evaluate the Library’s processes for recording, securing and depositing over-the-counter cash receipts for the period January 1, 2014 through April 27, 2015. … Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of …

https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102

DeRuyter Central School District – Financial Condition (2015M-119)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119

Schroon Lake Central School District – Financial Condition (2014M-145)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145

Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)

… Purpose of Audit The purpose of our audit was to assess the District’s fund balance and … Union Free School District is located in the Town of Islip, Suffolk County. The District, which operates 17 … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practices

Batavia City School District – Financial Condition (2016M-160)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160

Odessa-Montour Central School District – Financial Condition (2016M-71)

… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … limit. The District does not have a policy or formal plan for its six reserves. The District did not develop and adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71

Oakfield-Alabama Central School District – Budgeting (2016M-172)

… the District only used a minor amount of the fund balance it appropriated to finance operations. Unrestricted fund … review and update the reserve fund policy to ensure that it clearly describes the Board’s intended use and funding …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172

Wallace Volunteer Fire Department – Board Oversight (2024M-125)

… and members as required, and did not have a system for recording all receipts and disbursements. The President …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125

Forms and Templates

… Auditing Services from the State Education Department. … Forms and Templates …

https://www.osc.ny.gov/local-government/required-reporting/forms-and-templates

East Meadow Public Library – Claims Auditing (2017M-275)

… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an effective audit of claims prior to payment for the period July 1, 2016 …

https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275

Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan

… as of the date of your death. A comparison will be made and the greater benefit will be paid. Out-of-Service Death … at least ten years of credited service, have not retired and you die more than one year after leaving public … Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension …

https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefits

Terryville Fire District – Treasurer’s Duties (2017M-136)

… Key Finding The Board does not review the biweekly payroll until after the Treasurer distributes payroll checks. Key Recommendation Review and certify each payroll before the Treasurer distributes the paychecks. … …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136

Saratoga Youth Recreation – Financial Activities (2016M-258)

… January 1, 2014 through May 31, 2016. Background The Saratoga Youth Recreation Program is a joint activity established between the County of Saratoga and the Town of Saratoga through intermunicipal …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258

Colton-Pierrepont Central School District – Financial Duties (2017M-229)

… Treasurer controlled the use of her electronic signature for the period July 1, 2015 through May 31, 2017. Background … The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. … has approximately 300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $10.6 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229

Valley Stream Central High School District – Payroll (2016M-19)

… September 28, 2015. Background The Valley Stream Central High School District is located in the Town of Hempstead, … as a result of this audit. … Valley Stream Central High School District Payroll 2016M19 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19

SUNY Bulletin No. SU-313

… 15, 2021. OSC Actions OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP Member … as follows: The deduction for employees with a base annual salary of $32,437 or less is .9% of the adjusted biweekly …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increase