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Tri-Valley Central School District – Budgeting (2014M-094)
… Tri-Valley Central School District (District) is located in Sullivan and Ulster Counties, and is governed by the Board … comprises nine elected members. There are two schools in operation within the District, with approximately 1,100 … experienced accumulated operating surplus of $5.3 million. In addition, if outstanding tax certiorari proceedings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094State Agencies Bulletin No. 1974
… 201) as follows: Annual Salary Deduction Amount Under $5,000 $7.40 $5,000 - $9,999 $10.98 $10,000 - $12,999 $15.13 … $30.76 $50,000 - $54,999 $31.53 $55,000 - $59,999 $32.27 $60,000 and above $33.07 Note: The annual salary amounts … diem employees should have dues (code 475) deductions at 1.3% of biweekly gross salary, not to exceed $33.07 and exclude …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1888
… $10.71 $10,000 - $12,999 $14.77 $13,000 - $15,999 $17.90 $16,000 - $21,999 $20.06 $22,000 - $27,999 $22.27 $28,000 - … 1, 2021 will remain at the same amount for the calendar year 2021. Dues amounts for part-time, annual salaried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionVillage of Allegany – Vehicle Fuel (2012M-308)
… Board is the elected legislative body, which comprises the Mayor and four Trustees. The Village’s 2013-14 budget …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Cassadaga Valley Central School District – Financial Condition (2013M-249)
… condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. … five elected members. General fund budgeted appropriations for the 2013-14 school year are $19,967,698. Key Findings … as a funding source in the general fund budgets for the same five-year period. Instead, the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Main-Transit Fire Department – Credit Cards (2024M-77)
… service, cell phone services and car washes. However, the cardholder did not provide invoices or receipts for these …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… Agency (WCIDA) officials ensure the payments in lieu of taxes (PILOT) they calculated were accurate and in … assistance to businesses to encourage various types of economic development projects. WCIDA is governed by a … We conducted this audit pursuant to Article X, Section 5 of the State Constitution and the State Comptroller’s …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … annual financial report (AUD) was prepared and filed in a timely manner or that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Special Disability Benefits – Career Plan
… fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with … the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry to …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsOrange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over service … of claims. Key Recommendations Require service providers to submit all reports as per their contracts. Implement procedures to verify that service providers are meeting contractual …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… December 20, 2013. Background The Claryville Volunteer Fire Company is a volunteer organization and is associated with the Claryville Fire District, which covers the Town of Denning in Ulster … Claryville Volunteer Fire Company Financial Controls 2014M53 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Multiple Dwelling Property Inspections (2018-MS-1)
… are utilizing resources to perform FSPM inspections of residential buildings with three or more dwelling units, at a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Elba Central School District - Financial Management (2018M-96)
… in 2013-14 and if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Our audit focused primarily …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Lansingburgh Central School District – Purchasing (2017M-173)
… The Lansingburgh Central School District is located in Rensselaer County and encompasses portions of the Towns of … Key Recommendation The Superintendent, or someone in a position of authority over the Treasurer, should review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Ossining Union Free School District – Financial Management (2017M-176)
… The Ossining Union Free School District is located in the Village of Ossining, in Westchester County. The District has approximately 4,980 … fiscal years 2012-13 through 2016-17, which resulted in appropriated fund balance not being used. Recalculated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Malone Central School District – Payroll (2017M-278)
… Background The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, Malone and Westville in Franklin County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Special Disability Benefits – Police and Fire Plan
… fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with … the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry to …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsSpecial Disability Benefits – New Career Plan
… fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with … the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry to …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefits