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Mount Pleasant Central School District – Financial Condition (2015M-82)
… audit was to examine the District’s financial condition for the period July 1, 2013 through January 6, 2015. … Background The Mount Pleasant Central School District is located in the Town of Mount Pleasant, in Westchester County. The District is governed by the Board of Education, which comprises of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Village of Fort Johnson – Claims Processing (2016M-324)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the … 2016. Background The Village of Fort Johnson is located in the Town of Amsterdam in Montgomery County and has … approximately $268,000. Key Finding Village officials have established effective procedures that ensure claims are …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Fire Island Union Free School District – Leave Accruals (2015M-289)
… The Fire Island School District is located in the Towns of Brookhaven and Islip in Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Chappaqua Central School District – Financial Condition (2015M-193)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … adequately monitored the District’s financial condition and maintained fiscal stability. Key Recommendation Continue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… 1, 2013 through August 31, 2014. Background The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, which is governed … Briarcliff Manor Union Free School District Budgeting Practices 2014M313 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Town of Somerset – Budgeting for Sales Tax (2016M-419)
… Board. Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. Key Findings Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Town of Kingsbury – Water Fees (2016M-400)
… review the Town’s process for billing and collecting water fees for the period January 1, 2015 through August 31, 2016. … overseeing Town operations, including establishing water fees. Budgeted appropriations for 2016 totaled approximately … Town properly bills, collects, records and deposits water fees. Key Recommendations There are no recommendations as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Thurston Fire District – Financial Activity (2016M-430)
… was to determine whether the Board ensured that financial activity was properly recorded and reported and that District … Thurston Fire District Financial Activity 2016M430 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Village of Galway – Claims Processing (2014M-79)
… governed by an elected Board of Trustees that comprises a Mayor and two Trustees. Reported expenditures for the fiscal …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Village of Voorheesville – Claims Processing (2014M-135)
… Village’s internal controls over claims processing for the period June 1, 2012 through March 31, 2014. Background The …
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)
… 1, 2012 through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a … Village of Sharon Springs Water Accountability 2014M148 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… accounted for cash receipts and disbursements for the period January 1, 2015 through July 20, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Moriah Central School District - Cash Management (2019M-65)
Determine whether District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Glens Falls Common School District - Cash Management (2019M-177)
… Audit Objective Determine if District officials maximized interest earnings. Key Findings District officials did not … and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials invested … funds in a financial institution with higher available interest rates, interest earnings could have been increased …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Kings Park Central School District - Procurement of Professional Services (2020M-22)
… during our audit period. Key Recommendations Comply with the District’s procurement of goods and services policy … professional services. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesWest Seneca Fire District #3 - Capital Reserves (2019M-248)
… period. The District did not publish the required legal notices for five expenditures totaling $180,000 that were … expenditures comply with legal requirements to publish notices of permissive referendum. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Days Worked Calculator – Reporting Elected and Appointed Officials
… Officials Paid Per Payroll Period Use this calculator to convert the ROA result (average …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/days-worked-calculatorState Police Bulletin No. SP-252
… review after the automatic increases have been processed. All reports will be sorted by Department ID, then by employee … - Mass Salary Payment Report This report identifies all employees who received the automatic April 2023, April … Officers in Bargaining Unit 17 and includes all employees’ salaries that were increased in an eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-252-april-2023-april-2024-and-april-2025-retroactive-salary-increases-stateState Agencies Bulletin No. 502
… Payments In addition to taxes, Social Security and Medicare, all deductions previously deducted from the regular … or Strike Garnishees/Court Orders/Levies Social Security /Medicare Deficiency Mandatory Retirement Arrears Mandatory …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationEligibility Requirements – World Trade Center Presumption
Information about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts
https://www.osc.ny.gov/retirement/publications/world-trade-center/eligibility-requirements