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State Agencies Bulletin No. 956
… Affected Employees Employees represented by Council 82 in Bargaining Units 31, 81, 61 and 91 Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/956-council-82-dues-and-agency-shop-fee-increaseTown of Sheldon – Financial Management (2017M-261)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed and monitored fund balance for the period January 1, 2014 through September 28, 2017. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Warrensburg Central School District - Financial Condition Management (2017M-265)
… 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund balance ranged between 7.6 and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mRye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… Total savings could range between approximately $130,000 and $190,000 annually if the District offered family plan coverage buyouts of $4,500 or $6,000 and individual plan coverage buyouts of $2,000 or $2,500. Key Recommendation Consider offering a buyout to help reduce costs. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mTown of Kingsbury – Water Fees (2016M-400)
… The purpose of our audit was to review the Town’s process for billing and collecting water fees for the period January … 31, 2016. Background The Town of Kingsbury is located in Washington County and has a population of approximately … There are no recommendations as a result of this audit. … Town of Kingsbury Water Fees 2016M400 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Voorheesville – Claims Processing (2014M-135)
… the Village’s internal controls over claims processing for the period June 1, 2012 through March 31, 2014. Background The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. … There are no recommendations resulting from this audit. … Village of Voorheesville Claims Processing …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Sharon Springs – Water Accountability (2014M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period June … of Sharon Springs is located in Schoharie County and has a population of approximately 560. The Village is governed by … including reconciling of the water produced to the amount billed and investigating and correcting the …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Glens Falls Common School District - Cash Management (2019M-177)
… earnings. Key Findings District officials did not develop and manage a comprehensive investment program to ensure … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Ellicottville Central School District - Information Technology (2019M-14)
… awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board policies. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Thurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Town of Hancock – Justice Court Operations (2021M-6)
… agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6West Seneca Fire District #3 - Capital Reserves (2019M-248)
… Ensure budgets include the planned funding and use of reserves. Ensure reserve expenditures comply with legal requirements to publish notices of permissive referendum. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… the Board ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, … State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected … There were no recommendations as a result of this audit. … Hillside Fire District Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Portville Central School District - Cafeteria Collections (2018M-244)
… properly collected, recorded and deposited. Key Findings The Board did not adopt written cafeteria cash receipt … Adopt written policies and develop procedures for the collection and accounting of cafeteria cash receipts. Ensure all cafeteria collections …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Lewiston-Porter Central School District - Payroll (2018M-246)
Determine if the District accurately compensated employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… Purpose of Audit The purpose of our audit was to determine if controls over financial activity were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityUlster County – Financial Condition (2014M-27)
… is governed by a 23-member elected County Legislature and has a population of approximately 182,000 residents. … the level of unexpended surplus funds in the general fund and ensure that budgets are structurally balanced without …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27State Agencies Bulletin No. 1112
… Purpose To notify agencies that the pensionable overtime earnings … Employees who are Tier 5 members of ERS or TRS Effective Date(s) Administration Paychecks dated 1/4/12 Institution … checks dated 12/29/11), OSC will update PayServ to reflect the pensionable overtime earnings limit of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1112-tier-5-pensionable-overtime-earnings-limit-calendar-year-2012-employeesVillage of Fultonville – Claims Auditing (2015M-106)
… The Village of Fultonville is located in the Town of Glen, Montgomery County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ procurement for the … The Hamilton-Fulton-Montgomery BOCES is an association of 15 component school districts in Hamilton, Fulton and …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016m