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State Agencies Bulletin No. 1702
… York City Employee Retirement System (7U), New York City Teachers Retirement System (7S), and New York City Education … of Education should no longer operate on the New York State Fiscal Year (April 1st to March 31st) but should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsUnified Court System Bulletin No. UCS-112
… Purpose To notify agencies of the new dues structure change and dues rate for New York … Checks dated February 7, 2007 OSC Actions At the request of the New York State Court Officers Association, OSC has … of 1% of the following earnings codes: Earn Code Description AJL Adjust Judicial Longevity ALP Adj Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersSUNY Bulletin No. SU-164
… payments are processed through the NYS payroll system in order to provide for the appropriate reporting and tax … for the student which must be signed over to the campus in order to offset the balance on their student account. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsState Agencies Bulletin No. 645
… earned over the treaty tax limit are subject to Federal, State and local taxes. Note: PayServ will automatically start the Federal and State taxes. However , if the NRA is a resident of one of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/645-nonresident-aliens-nra-who-have-reached-their-tax-treaty-limitsSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… a district corporation of the State, distinct and separate from the Town of Paris, in Oneida County. The District is … for an annual audit of the Treasurer’s financial records. Calculate the District’s statutory tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… resolution before being overspent. Ensure that reserve funds are expended for the purpose for which a reserve was …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were used appropriately … provided adequate oversight of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 … were for legitimate Department purposes. The Board failed to adopt comprehensive written guidance on credit card usage …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsState Agencies Bulletin No. 1660
… As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be … affected. OSC Actions OSC is currently programming changes in PayServ to prevent agency shop fees from being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Controls Over Cash Advance Accounts
… the Department’s three cash advance accounts is overfunded in comparison to its apparent business needs. Key Recommendation Reduce the amount of funds held in each advance account to more appropriate levels based on …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsTuckahoe Common School District – Purchasing (2013M-158)
… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… were unaware of these deficiencies and continued to pay the firm even though the contract terms were not …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Selected Employee Travel Expenses
… we audited travel expenses of high-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year audit period, as …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… email addresses are up to date in the Statewide Financial System, as these are the email addresses Bureau auditors will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsIX.7 Overview – IX. Federal Grants
… that follow allow New York State to demonstrate that grant funds are properly accounted for, cash managed, and periodic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… assistance, including commercial loans and exemptions from certain taxes, to attract, retain and expand businesses … entities. The Agency retains additional rent payments from long-term leases that were executed prior to statutory … the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute payments to the affected taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or entering into … Consult the District’s attorney to evaluate the present LOSAP program and related documents. The Board also should … enter into contracts with each service provider for the LOSAP. Enter into a new custodial agreement to include only …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… to a three-year conditional discharge and ordered to pay full restitution of $22,000. “Annette Bigelow and Mary …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… flow statement to assess the amount of cash available to pay Library/Museum expenditures. Require that all receipts be …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Use of Vendor-Supported Technology
… benefit corporation responsible for public transportation in Erie and Niagara counties, including operation of the … analysis. Implement the remaining recommendations detailed in the preliminary report. … To determine whether the Niagara …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technology