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State Agencies Bulletin No. 2302
… year. The amount of the increase is based on the Consumer Price Index of the previous year. Effective Dates: Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2302-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2025Urban Choice Charter School – Information Technology (2013M-53)
… to examine the controls over information technology (IT) for the period July 1, 2010, to December 18, 2012. Background …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53The Common Retirement Fund – Employer Contributions and Rates
… valued at $273.1 billion as of March 31, 2025, has three main sources of income (assets): Investment income Employer … the money used to pay NYSLRS benefitslearn about its three main sources of income assets …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundSouth Jefferson Central School District – Payroll (2024M-31)
… paid. In addition, we reviewed payroll change reports for two months during our audit period to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Newcomb Central School District - Claims Audit (2023M-159)
… complete report – pdf] Audit Objective Determine whether Newcomb Central School District (District) claims were … Determine whether Newcomb Central School District District claims were properly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… and reliable records. City officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… Background The District serves the Town of Hempstead in Nassau County. The District is governed by a seven-member Board of Education that is responsible for managing and controlling the District’s financial and … educational affairs . Results of Review We examined files for all 37 new employees hired during the 2021-22 school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189SUNY 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-increaseTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… complete report - pdf ] Audit Objective Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly … select real property tax exemptions. Key Finding The Assessor did not properly administer select real property … Determine whether the Town of Owasco Town Town Assessor Assessor properly …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Gloversville Public Library – Claims Processing (2014M-81)
… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Tompkins County Public Library – Financial Management (2015M-250)
… of Audit The purpose of our audit was to examine the Library’s financial condition and internal controls over Library operations for the period January 1, 2014 through May 31, 2015. Background The Tompkins County Public Library is the central library for the Finger Lakes Library …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250XIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… SECTION OVERVIEW AND POLICY The purpose of this section is to provide agencies with guidance related to required employee information for all New York State credit cards. This includes the … The purpose of this section is to provide agencies with guidance related to required …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsIntroduction – Information Technology Contingency Planning
… most local governments’ and school districts’ operations. Computer systems and electronic data are fundamental to daily … involving the corruption or loss of data or other computer resources from human error, malware or hardware … The goal of IT contingency planning is to enable a computer system and/ or electronic data to be recovered as …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionAccounts Payable Advisory No. 69
… guidance related to required employee information for all New York State Credit Cards, including the Citibank … card. Agencies are now required to include the “Employee ID” associated with the cardholder (Citibank) or driver … State Credit Cards has been added to clarify that for all New York State credit cards, agencies must ensure the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… practices for the period January 1, 2013 through April 21, 2014. Background The Town of Stony Point is located in … practices for the period January 1 2013 through April 21 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Croghan – Financial Management (2014M-340)
… Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The Town is … has not developed a comprehensive multiyear financial and capital plan. Key Recommendations Ensure that the Town … future needs. Develop a comprehensive multiyear financial and capital plan that projects operating and capital needs …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Comptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… New York State Comptroller Thomas P. DiNapoli, Orange County District … them and with law enforcement across the state to protect New Yorkers and hold those who would commit these crimes …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… reported, and money was safeguarded. Key Findings Credit card purchases lacked supporting documentation to validate … activities lacked adequate recording and reporting and cash was not safeguarded. The Board-required audit of the … The Board should establish controls for handling cash at fundraising events, create fundraising reports, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… were not included on the inventory list and could not be located. Key Recommendations Maintain documentation for … written policy and procedures for controls over equipment donated and purchased. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andLakeland Central School District - Reserves Management (2019M-113)
… the financial objectives, funding levels and conditions for use for the District’s reserves. The District’s tax certiorari … the Business Official submits the report of reserves in compliance with all requirements of the Board’s policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113