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Unified Court System Bulletin No. UCS-23
… Purpose To explain the use of deduction code 303, Long Term Care Insurance, for employees represented by the New York … To explain the use of deduction code 303 Long Term Care Insurance for employees represented by the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtSchuyler Heights Fire District – Claims Processing (2014M-124)
… District is a district corporation of the State, distinct and separate from the Town of Colonie and the County of Albany, in which it is located. The … by an elected five-member Board of Fire Commissioners, and an appointed Treasurer acts as the chief fiscal officer. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Amityville Union Free School District – Payroll (2016M-155)
… The Amityville Union Free School District is located in the Town of Oyster Bay in Nassau County and the Town of Babylon in Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Alexander Central School District – Financial Condition (2015M-227)
… is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Albion Central School District – Budgeting (2016M-80)
… located in in the Towns of Albion, Barre, Carlton, Gaines, Kendall, Murray and Ridgeway in Orleans County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Selected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… of the seven recommendations included in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our initial audit report, which … of the seven recommendations included in our initial audit report Selected Aspects of Bus Fleet Maintenance Report 2009 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followEastport-South Manor Central School District – Financial Software User Access (2014M-379)
… through August 31, 2014. Background The Eastport-South Manor Central School District, located in the towns of … EastportSouth Manor Central School District Financial Software User Access …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userDalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … Key Findings One employee was paid $15,895 that was not consistent with the written collective bargaining … have not developed written policies or procedures to formalize the separation payment process. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142City of Niagara Falls – Financial Condition (2017M-170)
… The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square miles. The City … has legislative responsibility for the City’s operations, and the Mayor, along with the City Administrator and department heads, is responsible for managing City …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Town of Warsaw – Tax Collection Remittance (P1-24-22)
… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Fulton – Justice Court Operations (2017M-6)
… The Town of Fulton is located in Schoharie County and has a population of approximately 1,400. The Town, which … Court reported collecting approximately $3,400 in fines and fees from January 2015 through September 2016. Key Findings Of the 105 vehicle and traffic tickets issued during our scope period, the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6COLA – Child Center of New York
… was to determine whether the cost of living adjustment (COLA) payment made by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance for Submitting Claims that DOH issued for … was to determine whether the cost of living adjustment COLA payment made by the Department of Health DOH to the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkTown of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… through January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population of … Town of Orchard Park Recreation Department Cash Receipts 2017M81 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… Board incurred in administering the Workers Compensation Program Program for the 3 State Fiscal Years ended March 31 …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedVillage of Elmira Heights – Claims Auditing (2024M-44)
… Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims. Key Findings Although New … Section 5-524 requires, with limited exceptions, a village board to audit all claims against a village before payment is …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Selected Financial Management Practices (Follow-Up)
… collection, procurement, investments, payroll, budgeting, and equipment inventories. Among the weaknesses identified, … correctly; document the contractor selection process and contracts were awarded and modified by $16.9 million, but the documentation in …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followSharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … unexpended surplus funds that will not be used. Develop a plan to use the surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39DiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire … with state law, DiNapoli’s office calculated the 2026 inflation factor at 2.64% for those local governments …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Shoreham-Wading River Central School District – Financial Management (2017M-75)
… an elected seven-member Board of Education, operates five schools with approximately 2,250 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mMarcellus Central School District – Procurement (2016M-230)
… of Camillus, Marcellus, Onondaga, Otisco, Skaneateles and Spafford in Onondaga County. The District, which operates … $98,837 without obtaining three quotes as required, and District officials did not always retain the necessary … competition for the procurement of professional services and document the decision making process. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230