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Opinion 2000-18
… subdivision's fire department, through the payment of a form of deferred compensation funded by the political …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Stay Informed – State Police Plan
… our 5-Step Plan for Retirement and Retirement Planning Checklist . Attend a pre-retirement presentation to learn …
https://www.osc.ny.gov/retirement/publications/1518/stay-informedPayroll Improvement Project Bulletin No. PIP-008
… part of the upgrade. Agencies will have the opportunity to see these changes firsthand in December 2020 during Agency … will be determined by the user’s access). Refer to Payroll Bulletin PIP-005 – Navigation Changes , for detailed … 9.2 Upgrade . New EmplIDs may not be reserved from March 5 through March 16, 2021. EmplIDs that were reserved before …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-008-what-changing-payserv-version-92Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… The purpose of our audit was to evaluate the Authority’s control program for trucked-in waste for the period July 1, … is a public benefit corporation created under the New York State Public Authorities Law. The Authority, which is …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Genesee County – Purchasing (2015M-241)
… June 12, 2015. Background Genesee County is located in western New York. The County, which has approximately … contracts are awarded to the lowest responsible bidder in accordance with the GML. Ensure that employees who are … with purchase cards understand their responsibilities, sign the cardholder agreement and adhere to the policy. …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… the transportation State aid to which it was entitled for new bus purchases and did not establish procedures for doing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveWyoming County – Selected Financial Activities (2015M-94)
… Purpose of Audit The purpose of our audit was to examine selected County financial … is located in western New York State and has a population of approximately 42,000. The County is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Statistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationOrleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… Purpose of Audit The purpose of our audit was to examine the Department’s processes and procedures over … through May 10, 2017. Background Orleans County is located in western New York State and has a population of … $66 million. Key Findings The Sheriff’s Department did not properly account for and manage inmate and commissary …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Cortland County – Public Water Supplies (2016M-318)
… Purpose of Audit The purpose of our audit was to examine the County’s oversight of public water supplies … Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to comply with regulations. Furthermore, sanitarians did not …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Onteora Central School District – Procurement and Claims Auditing (2021M-216)
Determine whether Onteora Central School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/onteora-2021-216.pdfValhalla Union Free School District - Network User Accounts (2022M-6)
Determine whether Valhalla Union Free School District (District) officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/vallhalla-2022-26.pdfMount Pleasant Central School District – Information Technology User Accounts (2021M-31)
Determine whether Mount Pleasant Central School District (District) officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/mount-pleasant-2021-31.pdfFiscal Stress Monitoring System - Municipalities: Fiscal Year 2023 Results
Results for all municipalities reporting for fiscal year 2023 were analyzed and highlighted in our report, which includes a special section on environmental stress indicators.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-munis.pdfNYC Health + Hospitals: Nurse Staffing Trends Update
H+H experienced Registered Nurse (RN) hiring growth in Fiscal Year (FY) 2024, faster than initially planned, and reduced RN temporary staff by 880 systemwide.
https://www.osc.ny.gov/files/reports/pdf/report18-2025.pdfBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether … State, distinct and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected … year of service credit in 2015 and contact the District’s attorney and Administrator to recover the associated $2,100 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if … the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is governed by an … totaled approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mGreenville Fire District - Fixed Assets (2019M-223)
… have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… Purpose of Audit The purpose of our audit was to determine whether employee … March 31, 2017. Background The City of Sherrill is located in Oneida County and has a population of approximately 3,070. …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Travel Advisory No. 7
… vehicle mileage is $.545, for motorcycle mileage is $.515 and moving mileage rate of $.180. Reference: Guide to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-rates