Search
State Police Bulletin No. SP-155
… Fund. Affected Employees Employees represented by NYSPIA in Bargaining Unit 62, Employees represented by NYS Troopers PBA in Bargaining Units 07 & and 17, and employees in M/C State Police Bargaining Unit 18 Background The unions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-155-change-eligibility-new-york-state-troopers-pba-signal-30-fund-and-newTown of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly administered select real property tax exemptions. Key Findings The Assessor did not … Determine whether the Town of Gilboa Town Assessor Chair Assessor properly administered select real …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… complete collections records or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF … confirm whether Town officials deposited these collections in a timely manner. Nine CPF collections totaling $5.3 … the date CPF checks are received. Deposit CPF collections in a timely manner. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Town of Ephratah – Accounting Records and Reports (2022M-138)
… and timely financial records and reports. Key Findings In 2017, OSC issued an audit report 1 that included findings … to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without … by $60,948. Bank reconciliations were not performed in a timely manner. Annual Update Documents (AUDs) from 2015 …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Orange County – Motor Vehicle Oversight (2015M-314)
… Orange County Motor Vehicle Oversight 2015M314 …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Andes Central School District - Cafeteria Operations (2019M-26)
… properly managed cafeteria operations. Key Findings School lunch fund operating deficits averaged $67,000 over the last … daily participation for breakfast and second lowest for lunch as compared to all Delaware County school districts. … to encourage more daily participation for breakfast and lunch and continue to identify potential efficiencies. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Payroll Forms
… Protection Law Release Form – For Garnishment Deductions only. Position Data Request Forms Extra Service Position Data …
https://www.osc.ny.gov/state-agencies/payroll/formsAppendix B — Travel References – Travel and Conference Expense Management
… Online References United States General Services … Online References …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesState Comptroller DiNapoli Releases Municipal Audits
… Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked adequate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0About Offering a Retirement Plan – What Every Employer Should Know
… Why offer a Retirement System plan to your employees? Being part of … offer employees an attractive benefits package, including a defined benefit pension . With a defined benefit pension, … (vesting) after accruing five years of service credit; Build a Cost-Of-Living Adjustment (COLA) into pensions to …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… effectively managed the financial condition of the water and sewer districts by reasonably estimating budgets … did not effectively manage the financial condition of the water and sewer districts. We found the following: Officials … budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five districts …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Opinion 89-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department … police department may delegate that authority to the chief of police …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… elected nine-member County Legislature. The Department of Consumer Affairs is responsible for the registration and … Putnam County Department of Consumer Affairs Misappropriation of Cash Receipts 2014M310 …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310State Agencies Bulletin No. 2293
… The purpose of this bulletin is to inform agencies of the 2025 New York State Paid Family Leave Program rate. Affected Employees: All employees eligible for the New … Department of Financial Services has announced that the 2025 premium rate and the maximum weekly employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2293-2025-new-york-state-paid-family-leave-rate-increasePine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… Board should review and segregate incompatible duties or have mitigating oversight. The Board should ensure that interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectGeneva City School District - Reserves (2018M-51)
… reserves with balances totaling $9.4 million (72 percent of total reserves) are overfunded by $7.8 million and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… separation payments based on Board-approved contracts for the period July 1, 2014 through October 31, 2015. … BOCES, which provides programs for approximately 1,200 students, is governed by a nine-member Board of Education … officials underpaid one former employee approximately $5,200. Key Recommendations Develop procedures governing …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsOnline and Computer-Aided Training – Travel and Conference Expense Management
… library of webinars available for local officials. The Academy for New York State’s Local Officials …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… complete report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation … Determine whether City of Yonkers City officials ensured Yonkers City School District District …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school