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Retirement System Membership – State Police Plan
… working for New York State or any municipal employer in the State, membership in the New York State Police and Fire Retirement System …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipContract Advisory No. 28
… Subject: Updates to Appendix A - Standard Clauses for New York State … A, Standard Clauses for New York State Contracts. The updates include the addition of Section 27, Admissibility of … Updates to Appendix A Standard Clauses for New York State …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/28-updates-appendixHarpursville Central School District - Financial Condition (2018M-120)
… Determine whether District officials adequately managed the District’s financial condition. Key Findings From 2013-14 through 2015-16, the District adopted budgets that planned to use $1.6 million … reserve funds to finance operating expenditures. However, the general fund incurred operating deficits totaling $4.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120State Agencies Bulletin No. 1187
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … at any time since 04/01/09 with Dues (Code 291) or Agency Shop Fee (Code 295) Effective Date(s) Paychecks dated October … the biweekly deduction for Dues (Code 291) and Agency Shop Fee (Code 295). In addition, OSC will process a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… accuracy and completeness. Key Findings District officials did not always procure goods and services in a cost-effective … Audit claims for accuracy or completeness. As a result, we identified discrepancies with 17 claims totaling $11,173. … auditor with access to District’s financial application to verify availability of funds and ensure pricing matches …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Lyncourt Union Free School District – Information Technology (2020M-121)
… permissions for eight of the 12 network user accounts with administrative permissions because the permissions were … accounts are disabled. Assess all network user accounts with administrative permissions and remove unneeded … recovery plan. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… complete report - pdf ] Audit Objective Determine whether Beaver River Central School District (District) officials … Determine whether Beaver River Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTully Central School District – Network Access Controls (2021M-138)
Determine whether Tully Central School District District officials ensured network access controls over nonstudent user accounts were secure
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138DiNapoli Tracks State and City Spending Related to Asylum Seekers
… P. DiNapoli today launched a new online tool to monitor emergency spending related to assistance for asylum seekers … has launched a new tool to provide transparency on this emergency spending and show why additional funding and … earmarked by them for activities such as housing, emergency response, resettlement funding, and general and …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekersPearl River Union Free School District – Fixed Assets (2022M-126)
… (some assets had multiple exceptions): 21 fixed assets with a combined cost of $55,832 were not recorded on the … District officials were unable to locate 26 fixed assets with a combined cost of $57,516. 31 fixed assets with a combined cost of $88,931 did not have the required …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of … did not ensure that goods and services were procured in the most cost-efficient manner, or provide adequate … public work projects that exceed the bidding thresholds in accordance with GML. Review project proposals before …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… totaling $8.2 million and found purchases totaling $1.2 million were either not competitively procured or not … Purchasing Regulation and ensure all proper documentation is maintained. Ensure competition is sought periodically for all professional service and …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesHuntington Union Free School District – Online Banking (2022M-178)
… Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and District … Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178City of Middletown – Payroll and Leave Benefits (2024M-26)
… report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ … Determine whether City of Middletown City officials accurately paid employees salaries …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26New York State Payroll
… Online View your pay statement, opt out of receiving a paper pay statement and change your tax withholdings. Payroll History Requests For … contact your current or former agency Payroll Office. If you need additional assistance, please email the Payroll …
https://www.osc.ny.gov/state-agencies/payrollBeacon City School District – Information Technology (2023M-143)
… 153 student accounts, 89 nonstudent accounts, and 39 shared and service accounts. Develop written procedures for adding, modifying or disabling shared and service accounts. Key Recommendations Disable …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Prohibits Campaign Contributions During an Active Procurement
… for a statewide elected office, or their authorized political committee, during a certain restricted period; requires a candidate, officeholder, or political committee that receives such contributions to … for a statewide elected office or their authorized political committee during a certain restricted period …
https://www.osc.ny.gov/legislation/prohibits-campaign-contributions-during-active-procurementArlington Fire District - Purchasing (2018M-43)
… that goods and services were procured in accordance with the District’s procurement policy (policy). Noteworthy … ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 purchases totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… Objective Determine whether District officials implemented cost-effective and equitable measures to control expenditures … other districts. Key Recommendations Continue to pursue cost-effective measures to minimize expenditures. Monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditure