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Bainbridge Fire District - Board Oversight (2018M-252)

Determine whether District officials established adequate controls over financial activities to safeguard assets

https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252

Accessing Retirement Online – Enhanced Reporting

… not have a username and password, work with the Retirement Online Contact and Security Administrators at your location … Administrator will make sure you have access to Retirement Online reporting features. For more information about using Retirement Online : Visit Enhanced Reporting Resources for enhanced …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/accessing-retirement-online

Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)

… Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided with hours worked at other municipalities. Determine if Justice … of supervisory review and approval. The Clerk reported 405 hours on her Town time sheets totaling $5,868 that coincided …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operations

CUNY Bulletin No. CU-588

… automatically be updated as follows: Bargaining Unit TA Old Rate: $49.69 New Rate: $62.19 Bargaining Unit T6 Old Rate: $46.16 New Rate: $58.66 Agency Actions Notify …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-588-united-brotherhood-carpenters-and-joiners-america-ubcja

Accounts Payable Advisory No. 74

… guidance related to the issuance of requisitions and purchase orders to eMarketplace vendors. Reference : Guide to … XII.5.I Prompt Payment Interest XI-A.6 Auto-Sourcing Purchase Orders XII.4.E Electronic Invoicing XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/74-emarketplace-decommissioned

Unified Court System Bulletin No. UCS-331

… 2023 Affected Employees: Employees represented by NYSCOA in Bargaining Unit SR are affected. Effective Dates: … At the request of NYSCOA, OSC will identify employees in Bargaining Unit SR with dues (Deduction Code 243) and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-331-new-york-state-court-officers-association-nyscoa-dues-decrease

State Agencies Bulletin No. 1206

… Data encryption of reports transferred to IOAGATE (the gateway between the mainframe and server) Agency Actions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgrade

City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)

… - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors … These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school district and library, … Determine whether the City of Glen Cove Industrial Development Agency GCIDA Board of Directors …

https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020m

St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)

… public entity which delivers approximately 50 educational and administrative services to its 18 component districts. … $59.3 million. Key Finding BOCES officials established and adhered to good procedures for processing and verifying payroll payments. Key Recommendations There …

https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371

Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)

… services. The Supervisor did not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity. Key Recommendations Ensure officials … when making purchases. Provide adequate oversight of the bookkeeper. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111

Eligibility, the Benefit and Filing – New Career Plan

… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at … of service credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early … at least five years of service credit. You are eligible to retire with full benefits at age 62, or may choose early …

https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filing

Town of Ashland – Long-Term Planning (2024M-114)

… might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their usable …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114

Town of Saugerties – Claims Auditing (2024M-144)

… purchasing policy. For example, Town officials paid a contractor $46,500 to clear debris for the highway department … equipment was shipped to the Town’s former video supply contractor. The Supervisor and we were unable to verify if …

https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144

Town of Ballston - Water Fund Financial Operations (2023M-60)

… complete report – pdf] Audit Objective Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not … Officials did not maintain an inventory or list of meters purchased and issued to track costs and ensure rates …

https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60

Village of Canaseraga – Claims Audit (2023M-48)

… Determine whether Village of Canaseraga (Village) claims were adequately supported, appropriate and properly … and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not adequately supported or properly audited and …

https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48

North Merrick Union Free School District - Purchasing (2018M-87)

… Audit Objective Determine whether the purchasing of goods and services complied with competitive bid statutes and District policies. Noteworthy Achievements The District … complied with New York State General Municipal Law (GML) and its purchasing policy when seeking competition for …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87

Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)

… function to ensure that claims were adequately documented and supported, were for appropriate purposes and were audited and approved prior to payment. Key Recommendations There were …

https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-audit

Tier Status – Career Plan

… 2010* Tier 5 January 9, 2010 through March 31, 2012 Tier 6 April 1, 2012 or after *PFRS members who joined July 1, 2009 … or Article 14 benefits, depending on their retirement plan election. There is no Tier 4 in the New York State and Local …

https://www.osc.ny.gov/retirement/publications/1642/tier-status