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Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… or to review the waived transactions. The librarians, opening staff, closing staff and management all have access …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102DeRuyter 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-119Schroon Lake Central School District – Financial Condition (2014M-145)
… The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… through October 31, 2015. Background The Brentwood Union Free School District is located in the Town of Islip, Suffolk … Brentwood Union Free School District Fund Balance and Hiring Practices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesBatavia City School District – Financial Condition (2016M-160)
… the 2015-16 fiscal year totaled approximately $43 million. Key Findings While the Board appropriated fund balance in the … $1 million of surplus cash in the debt service fund. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… did not enforce the limited financial provisions outlined in the Department’s constitution and bylaws (bylaws) or adopt … effective financial oversight of Department operations. In addition: The membership did not follow their bylaws and … required by law. The Treasurer did not accurately capture in the monthly meeting minutes the cash receipt and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Forms and Templates
… of Interest Poster [pdf] Debt Statements: For use by cities having a population of more than 125,000 inhabitants … Form AC971 [pdf] For use by counties, towns, villages and cities having a population of less than 125,000 inhabitants - … coterminous with or partly within or wholly within, cities of under 125,000 inhabitants - Form AC991 [pdf] …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesEast Meadow Public Library – Claims Auditing (2017M-275)
… period July 1, 2016 through June 30, 2017. Background The East Meadow Public Library is located in the Town of … East Meadow Public Library Claims Auditing 2017M275 …
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, … ten years of credited service, have not retired and you die more than one year after leaving public employment, 50 … be payable. This vested benefit may also be payable if you die within one year of leaving covered service but were …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsTerryville Fire District – Treasurer’s Duties (2017M-136)
… residents in the hamlets of Terryville and Port Jefferson Station. The District’s 2016 operating expenditures totaled …
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)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that the Program’s financial activity was properly … and the Town of Saratoga through intermunicipal agreements to operate youth development programs for children residing …
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)
… of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a seven-member … approximately $10.6 million. Key Findings The District Clerk’s payroll duties were inadequately segregated, …
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)
… September 28, 2015. Background The Valley Stream Central High School District is located in the Town of Hempstead, … 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-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
… 6 members of ERS Plan Type 7Y are affected. Background In accordance with Chapter 368 of the Laws of 2018, the OT … year. The amount of the increase is based on the increase in the Consumer Price Index of the previous year. Effective …
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)
… total general-fund expenditures of $123.9 million. Key Finding The compensation and benefits provided to … matched Board-approved contracts and CBA stipulations. Key Recommendations There are no recommendations at this time. …
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)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly enforced the use of time records to track time worked for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Unified Court System Bulletin No. UCS-102
… date of an increase (including employees who were on LOA for a reason other than WDL, on a paid Military Stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-102-retroactive-general-salary-longevity-bonus-uniform-allowance