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Arlington Central School District – Network User Accounts (2021M-110)
… methods to determine who is using each shared user account at a given time. Key Recommendations Regularly review enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Irvington Union Free School District – Fixed Assets (2022M-89)
… complete report – pdf] Audit Objective Determine whether the Irvington Union Free School District (District) officials … did not properly monitor and account for 63 percent of the 105 fixed assets reviewed that cost $595,118. This can be … a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, District officials were unable to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… complete report – pdf] Audit Objective Determine whether the Patchogue-Medford Union Free School District’s (District) … could achieve greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsDavenport Fire District – Financial Activities (2020M-147)
… receipts were collected and deposited in a District bank account. Complete accounting records were not maintained. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Grand Island Central School District - School District Website (S9-19-31)
… Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations … multiyear financial plan to help residents see the impact of fiscal decisions over time. Ensure CAPs address responsibility and implementation dates of corrective action. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31South Glens Falls Central School District - Fund Balance (2018M-90)
… fund balance ranged between 4.8 and 8.3 percent of the ensuing years’ appropriations, exceeding the 4 percent … and accumulated enough funds to finance 46 years of related appropriations. We referred our report to OSC’s Division of Investigations. Key Recommendations Use surplus funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Webster Central School District - Financial Condition (2018M-109)
… District officials appropriated nearly $28 million of fund balance (approximately $5.5 million each year) in the … trends or other known factors. Discontinue the practice of appropriating fund balance that is not needed or used to … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Putnam Central School District – Fund Balance Management (2020M-27)
… limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were … fund balance levels and the District did not use all of the fund balance appropriated to finance operations for … taxes. Adopt annual budgets with realistic estimates of appropriations. Periodically review and update the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Liverpool Central School District – Information Technology Assets (2020M-59)
… complete report - pdf ] Audit Objective Determine whether the District effectively managed hardware and software … that 123 items, totaling $76,425, were not recorded in the District’s inventory records. Officials could not locate three of the 48 IT items we tested: a laptop and two cameras, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Tri-Valley Central School District - Financial Management (2020M-17)
… The tax certiorari reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board failed to adopt a structurally … balanced budgets that: Include realistic estimates of revenues and appropriations based on historical trends or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningHammondsport Central School District – Investment Program (2024M-63)
… comprehensive investment program. Key Findings The Board of Education (Board) and District officials did not develop … its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63DiNapoli: Tax Cap Remains at 2% for 2026
… for commodities and services and the potential impact of policy choices at the federal level." In accordance with … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026State Police Bulletin No. SP-41
… Unit 62 Payment Date Payment will be made in a separate check Administration pay period 4L, check dated June 6, 2001 Contract Provisions and Eligibility … Code: EQA Amount: $177 Payroll Register and Employee's Check The earnings code EQA will be displayed on the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policeReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… to the Billed Agency, including the desired ChartField coding (not cost centers) for their portion of the resulting … the invoice to the Billed Agency, including its desired coding for their portion of the resulting accounting entry. This coding can be ChartField values and/or cost centers, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingPayroll Improvement Project Bulletin No. PIP-013
… transaction cutoff dates surrounding and impacted by the Payroll Improvement Project Go Live activities. Affected … Employees All agency PayServ, PS Query, and New York State Payroll Online (NYSPO) users are affected. Agency Control D … online on March 15, 2021. To accomplish cutover, shortened payroll cycles will be required prior to Go Live. The final …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andEDSS - Procurement Contract / Amendment Help
… What information is required to create a new Procurement Contract / Amendment? The Procurement Contract / Amendment will need to be created in the State Financial System (SFS) first. … In EDSS, you can search by the Audit ID or PeopleSoft ID to locate the Procurement Contract / Amendment. EDSS will …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpTemporary Assistance – Federal Funding and New York
… Assistance (OTDA). Benefit amounts vary based on county of residence, household size and other factors, and … is limited to 60 months for any adult. In February 2026, 192,500 people received federally funded Temporary … Genesee 134 $30,751 Greene 187 $63,660 Hamilton 11 $2,364 Herkimer 265 $74,421 Jefferson 534 $141,477 Lewis 76 $21,938 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceTaxes and Your Pension
… income tax. Your federal tax withholding is the amount of federal income tax withheld from your monthly pension … payment. Your 1099-R tax form shows the taxable amount of your pension and is provided annually for filing your … Service’s (IRS) designated default withholding status of “single with no adjustments” unless you inform us …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pension