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Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… January 1, 2012, through August 27, 2013. Background The Rush Fire District, located in Monroe County, is a district … of the State, distinct and separate from the Town of Rush. The Board of Fire Commissioners comprises five elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255SUNY Bulletin No. SU-177
… of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach … on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … be updated. OSC Actions OSC will automatically update the FICA status for employees hired under this Act. A row will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actVested Retirement Benefit – Career Plan
Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Vested Retirement Benefit
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitEscalation – Article 14 Benefits
… adjustment provides the greater benefit. … Article 14 information for PFRS Tier 3 members Covers pension …
https://www.osc.ny.gov/retirement/publications/1644/escalationVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before … retire depends on your tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitCUNY Bulletin No. CU-421
… 13, 2011 Background The HIRE Act (Hiring Incentives to Restore Employment Act) exempts employers on the portion of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actWoodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Sheridan – Disbursements (2023M-101)
… report – pdf] Audit Objective Determine whether Town of Sheridan (Town) claims and payroll-related disbursements … or for Town purposes. The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without detection: Of the 755 claims totaling $1.2 million reviewed, 225 …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Thousand Islands Central School District – Financial Management (2022M-201)
… Thousand Islands Central School District (District) Board of Education (Board) and District officials properly managed … ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same period), which … by $304,641 and did not use a debt reserve, with a balance of approximately $1 million, to pay debt-service costs during …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Fine Fire District – Board Oversight (2023M-81)
… increased risk for errors and irregularities . The Board of Fire Commissioners (Board) did not: Ensure basic … documents (AUDs) were filed. Conduct an annual audit of the Secretary-Treasurer’s accounting records. Hold … 2021 – appropriations were overestimated by an average of $43,300, or 40 percent. Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… the Jamesville-Dewitt Central School District (District) claims were adequately supported, for appropriate purposes … and approved prior to payment. Key Findings We reviewed 88 claims totaling approximately $5 . 5 million and found that … to payment . However, the District needs to improve the claims audit process because not all claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… tax levy growth for school districts and the state’s biggest cities will be capped at 2%, the same as last year, … tax levy growth for school districts and the states biggest cities will be capped at 2 the same as last year …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearCentral Square Central School District – Fund Balance (2022M-196)
… School District (District) officials accurately reported fund balance, maintained surplus fund balance within the … limit and maintained reserve funds at reasonable levels. Key Findings District officials did not accurately report the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Homeowners Association, Inc.
… Purpose The objective of our examination was to determine whether Homeowners … expended $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in accordance with the terms and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incTown of Smithtown – Departmental Operations (2017M-66)
… Parks Department maintained records for 10,636 gallons of diesel fuel or 11,329 gallons of gasoline dispensed from the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 … The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Town of Berne – Board Oversight (2021M-77)
… audit. The Board did not: Request or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly cash reports detailing money received and disbursed, monthly bank reconciliations or cash balances for each fund. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the water and sewer … from the general fund. The water and sewer funds do not presently have sufficient resources to repay the full amount of these …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125State Agencies Bulletin No. 1789
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 … Deduction Amount Under $5,000 $7.08 $5,000 - $9,999 $10.51 $10,000 - $12,999 $14.49 $13,000 - $15,999 $17.56 … 1, 2020 will remain at the same amount for calendar year 2020. Dues amounts for part-time, annual salaried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increase