Search
Town of Owasco – Financial Management and Procurement (2021M-70)
Determine whether the Town of Owasco Town Board Board effectively managed fund balances and reserves for the general water and sewer district funds and has multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128York Central School District – Financial Management (2022M-96)
… and did not transparently fund reserves. The unemployment insurance reserve totaling more than $1 million is overfunded … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… and Boards of Cooperative Educational Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal services. Specifically, the law requires certain information to be filed with the … Application Business Portal . Please do not submit paper forms in lieu of electronic submissions; they will not be …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053West Babylon Union Free School District – Claims Audit (2024M-62)
… not perform a proper audit of claims. As a result, there is an increased risk that goods and services may not have … 21 claims totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education … Section 1724. The claims auditor did not report directly to the Board, did not note exceptions on the warrant and did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… purposes, and whether Program employees were paid in accordance with established pay rates for the period … Lake Youth Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesContract Advisory No. 22
… References: SFS Secure Job Aids: JAA-PO220-021 Viewing PO Information for Canceled and Closed POs – FYE JAA-PO220-034 Viewing PO Information for Canceled and Closed POs - Lapsing Guide to Financial Operations Chapter XI, Section 2.C - Contract Funds Reservation Chapter XI, Section 12.D - …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemTier Status – Article 14 Benefits
… 5) benefits and you: Elected coverage under your employer’s special 20-year plan; or Elected coverage under your … one-year final average salary benefit for your employee group; or Are employed by the City of Yonkers or the State … in PFRS. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusReal Property Tax Cap and Tax Cap Compliance
… online reporting system. For Local Governments Webinar On Demand Slide Show Presentation [pdf] For School Districts Webinar On Demand Slide Show Presentation [pdf] Please visit The … page to view past webinars and for more information on our upcoming training opportunities. Contact Call our Help …
https://www.osc.ny.gov/local-government/property-tax-capRensselaer County – Public Health Department Receipts (2013M-18)
Rensselaer County Public Health Department Receipts 2013M18
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Avoca Central School District – Procurement (2025M-29)
… policies? Audit Period July 1, 2022 – February 20, 2025 Understanding the Program Generally, school district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Lehman College – Controls Over Bank Accounts
… for more than 269,000 degree-credit students and 247,000 adult, continuing and professional education students. Lehman, located in the Bronx, New York, is one of CUNY’s 11 senior … control over incompatible functions. Where duties cannot be adequately separated, develop and implement appropriate …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179CUNY Bulletin No. CU-398
… Employees CUNY employees in the title of Maintenance Worker (CUNY) Background The rate increases are pursuant to … exists on the employee’s Job Data page. Any Maintenance Worker hired before April 28, 2006 will be paid the new salary rates. Any Maintenance Worker hired on or after April 28, 2006 will be paid a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-398-retroactive-rate-increases-maintenance-workers-cunyTown of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while … revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Fishers Fire District – Financial Condition (2021M-128)
… action. Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Town of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… - pdf] Audit Objective Determine whether Tuxedo Union Free School District (District) officials ensured employees’ … Determine whether Tuxedo Union Free School District District officials ensured employees …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15State Agencies Bulletin No. 1877
… to their regular contribution. The Deferred Compensation “Retirement Catch-Up” provision, available to employees in each of the last three years prior to normal retirement age remains unchanged at $19,500 for a combined … year 2021. Employees are not eligible to choose both the “Retirement Catch-Up” and the “50 and Over Catch-Up” in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Special Accidental Death Benefit – New Career Plan
… not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefit