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State Agencies Bulletin No. 1950
… NYSTRS, or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsUlster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… employs approximately 300, is responsible for providing early intervention and preschool education programs and for … Commissioner oversees the Department. The Department’s budget for 2017 totaled approximately $120 million. …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familyCobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… rate charged covered the cost of providing these services for the period September 1, 2014 through June 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $38.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationChazy Union School District – Payroll (2015M-252)
… evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through July 31, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.2 … that District officials established adequate procedures for payroll to ensure employees were accurately paid at their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Port Washington Fire Department – Budgeting (2015M-209)
… 2012 through June 30, 2015. Background The Port Washington Fire Department is located in Nassau County and contracts … Port Washington Fire Department Budgeting 2015M209 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Constitutional Tax Limits
… The New York State Constitution places a legal limit on the authority … applies to all Counties, Cities, and Villages located in New York State. Slide Show Presentation [pdf] …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsOverview – Information Technology Contingency Planning
… no computer system can be expected to operate perfectly at all times, unplanned service interruptions are inevitable. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewState Agencies Bulletin No. 1980
… overtime (OT) earnings limit for Tier 6, New York City Teachers Retirement System (82), New York City Education Board Retirement System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andTown of Adams – Justice Court Operations (2020M-163)
… resolve any differences. Contact the Justice Court Fund for guidance on reporting the unidentified cash balance … of the Court’s records or retain an independent public accountant to perform the audit. Town officials generally …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… accurately allocated personnel costs between District and State grant activities. Audit Results We reviewed the salary … costs were properly allocated between District and State grant activities. There were no recommendations as a … accurately allocated personnel costs between District and State grant activities …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… The Liverpool Central School District is located in the Towns of Clay and Salina in Onondaga County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… Troy (District) accurately calculated payments for unused leave accruals. Audit Results During the audit period, the … paid 51 employees a total of $477,000 for their unused leave accruals. We reviewed payments totaling $270,000 that … made. However, District officials identified unused sick leave reporting errors for District retirees. These errors …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Lake George Fire Company - Cash Receipts (2015M-216)
… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Area #12 – Information Technology Contingency Planning – Information Technology Governance
… action or a natural disaster, such as a flood or fire. The plans, policies, procedures and technical measures that help enable the recovery of operations after an unexpected IT disruption are …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… through October 31, 2013. Background The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) consists of five elected members. … West Sand Lake Fire District 1 Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsNew Rochelle City School District – Financial Condition (2013M-377)
… estimates. However, it has relied heavily on unexpended fund balance from prior years as a financing source for … Monitor the use of unrestricted, unappropriated fund balance and identify other funding sources that can be used if these moneys are no longer available to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over expenditures for …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Arlington Fire District - Purchasing (2018M-43)
… the Board ensured that goods and services were procured in accordance with the District’s procurement policy … District officials established adequate procedures to ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Beekmantown Central School District – Payroll (2017M-26)
… the District accurately paid employees' salaries and wages for the period July 1, 2015 through November 30, 2016. … a nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $40.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26