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Village of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period June 1, 2011, through … 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Facilities Planning Bureau Project Review
… Purpose To determine if the State Education Department’s (Department) Facilities Planning Bureau (Bureau) completes … responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building Code (Code) …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewNew York Youth Jobs Program (Follow-Up) (2020-F-7)
To assess the extent of implementation of the recommendations from our initial audit report New York Youth Jobs Program (2017-S-69) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f7.pdfTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… and accounted for water and sewer bills. Key Findings As of December 31, 2017, the water fund owed the general fund … $228,146 without Board approval. The water and sewer funds do not pay administrative costs for services they receive … they planned to initiate corrective action. … Town of Marlborough Water and Sewer Financial Operations 2018M160 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160State Agencies Bulletin No. 1257
… to navigate directly to a specific row by either date or row number. Entering a date will return the row with that date (if one exists) or the nearest previous dated row. If there is more than one … drag columns to customize the data’s current appearance or select Personalize to save customizations. Field Changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1257-payroll-system-upgrade-changes-payserv-91Town of New Baltimore – Procurement Practices (2013M-203)
… Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to … prior Board approvals of purchases exceeding policy thresholds were not obtained. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Other Bulletin No. 53
… purpose of this bulletin is to provide agencies with the new procedure for calculating promotions for CSEA employees … collective bargaining agreement between the State of New York and CSEA and Chapter 165 of the Laws of 2017 provide for … for CSEA employees. The State University Construction Fund’s Board Resolution 2017-12 authorizes the Memorandum of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityCUNY Bulletin No. CU-619
… State Education Law, yearly increments are to be paid in January and July for all eligible PSC represented employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-619-july-2018-city-university-new-york-cuny-incrementsMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… to which they were entitled? Audit Period January 1, 2023 – March 31, 2024 Understanding the Program Payroll is one of the largest components of a fire district’s … for all the time worked. In 2023, the District’s payroll for ALS employees totaled $328,847, which was 64 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Town of Kirkwood – Justice Court Operations (2016M-414)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Justice Court's financial activity for the period January 1, 2015 through … and comparing this listing with the reconciled bank balance and money on hand. Follow up on all bail money held …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414State Agencies Bulletin No. 785
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … Laws of 2008 implementing agreements between the State of New York and the Civil Service Employees Association provides for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/785-april-1-2007-salary-and-other-increases-employees-represented-civilOswego City School District - Separation Payments - (2021M-194)
Determine whether Oswego City School District (District) officials calculated separation payments to certain District employees in accordance with Board-approved employment contracts or collective bargaining agreements (CBAs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-2021-194.pdfVillage of Delhi – Audit Follow-Up (2019M-204-F)
The purpose of our review was to assess the Village's progress, as of April 2022, in implementing our recommendations in the audit report released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delhi-2019-204-f.pdfTown of Webb – Audit Follow-Up (2018M-188-F)
The purpose of our review was to assess the Town’s progress, as of February 2022, in implementing our recommendations in the audit report released in November 2018.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2018-188-f.pdfVillage of Pittsford – Audit Follow-Up (2017M-51-F)
The purpose of our review was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report released in July 2017.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pittsford-follow-up-2017-51-f.pdfOpinion 88-46
… district or municipality will have, initially, a zero balance under the agreement and the balances will be … State, obligations of the United States and the State of New York, and obligations fully guaranteed by the United States …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Division of Housing and Community Renewal Bulletin No. DH-142
… Increase – effective after 03/27/2025 (Administration) Tax Information: These monies are taxable income subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-142-april-2025-district-council-37-dc-37-3-salaryTown of New Windsor – Information Technology (2020M-137)
… report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information technology … plan. Ensure online banking agreements comply with New York State General Municipal Law (GML). Sensitive information … B includes our comments on the issues raised in the Town’s response letter. … Determine whether Town of New Windsor …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Glossary – Governmental Accounting Standards Board
… Board (GASB) website . Deferred Inflows An acquisition of net assets by the government, which is applicable to a … to the extent (a) this rate will support projected benefit payments of the plan, and, (b) assets will be invested using … Assumptions ) including a 5.9% discount rate. Employer’s Contribution The amount reflects an employer’s regular …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryUnified Court System Bulletin No. UCS-335.1
… The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 UCS Salary Increases … SD Assoc of Supreme Court Reporters within the City of New York SG District Council 37 SK Court Attorneys Association of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salary