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Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… used public resources economically and appropriately for the period January 1, 2011, to October 31, 2012. … which comprises five elected members. Expenditures for the fiscal year ended December 31, 2011 were $2,380,104. … revising the daily maximum amounts that it authorizes for meals and lodging per diems to not exceed GSA rates. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… bylaws and seven-member Board. The Board is responsible for managing the Department’s financial activities. The Treasurer is responsible for maintaining custody of, disbursing, depositing and … duties. The lack of oversight of financial operations increases the risk of theft, potential liability and waste of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… operations, internal controls and information technology for the period June 1, 2011 through June 17, 2013. Background … population of approximately 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… internal controls over selected financial activities for the period January 1, 2011 through December 19, 2013. … Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection services … members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialCredit for Previous or Military Service – En-Con Police Officers Plan
… of this System, or another public retirement system in New York State, your service may be recredited and your date of membership and tier restored. However, an earlier tier of membership does …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceUnified Court System Bulletin No. UCS-300
… Employees Employees represented by the New York State Supreme Courts Officers Association in Bargaining Unit SY are … be directed to the Payroll Deduction mailbox. … Unified Court System Bulletin No UCS300 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-300-new-york-state-supreme-courts-officers-association-union-duesState Agencies Bulletin No. 1514
… Purpose To request verification of the agency address that will be displayed on employee Form W-2 for 2016. Effective Date(s) Immediately Agency Actions Agencies must verify the agency … Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1514-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Agencies Bulletin No. 1351
… agency address that will be displayed on employee Form W-2 for 2014. Effective Date(s) Immediately Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as … prior to November 21, 2014 . There is a 30 character limit for agency name field. Please ensure that any changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1351-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 2032
… Background The OT limit for Tier 6 began in State fiscal year 2012-2013 at $15,000. In accordance with Chapter … increases annually based on changes to the Consumer Price Index for the one-year period ending September 30 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2032-school-year-2022-2023-tier-6-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 1792
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … year 2020 is $17,067.00. Affected Employees Employees who are Tier 6 members of ERS Plan Type 7Y are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1792-tier-6-pensionable-overtime-earnings-ot-limit-calendar-year-2020Willsboro Central School District – Student State Aid (2023M-119)
Determine whether Willsboro Central School District (District) officials properly claimed State aid for special education students who received services in summer placements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/willsboro-central-school-district-2023-119.pdfUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
Determine whether Unadilla Valley Central School District (District) officials established nonresident tuition (NRT) rates for special education students in accordance with regulations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/unadilla-valley-2022-44.pdfState Agencies Bulletin No. 895
… OSC’s automatic processing and to provide instructions for agency processing. Affected Employees Employees in … the Public Employees Federation and provides for a General Salary Increase. Effective Date(s) Effective Date Paycheck … returns from leave. OSC Actions: Automatic Processing of Increases After payroll processing for Pay Period 1 is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/895-april-1-2009-salary-increase-employees-represented-public-employeesTown of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Ending Your Membership – Article 14 Benefits
… your membership cannot end unless you: Are not vested and seven years have elapsed since you left public … of an employer that participates in the New York State and Local Retirement System; Have less than ten years of … credit, leave public employment for at least 15 days and voluntarily withdraw your membership ; Transfer your …
https://www.osc.ny.gov/retirement/publications/1644/ending-your-membershipOpinion 94-22
… Association (contract for services with) MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit … association, however, may be the recipient of district funds paid as fair and adequate consideration pursuant to a … for in the books and records of the municipality ... These funds may be paid out for district purposes in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Guilderland Central School District – Cash Disbursements (2017M-29)
… Purpose of Audit The purpose of our audit was to review the District’s cash disbursement transactions using …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Franklin County – Procurement (2016M-366)
… our audit was to review the County’s procurement practices for the period January 1, 2015 through July 31, 2016. … a seven-member County Legislature. Budgeted appropriations for 2016 totaled approximately $101.2 million. Key Findings … Documentation was not maintained to support the reasoning for the Legislature’s selection of a service provider. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Multiyear Capital Planning
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-040523.pdfCybersecurity Month Passwords
Passwords are one of the most critical controls that help to enable a strong cybersecurity posture. Learn how to help strengthen your municipality’s password practices.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-passwords-10-24-22.pdf