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Post Retirement Reporting
… or Started using enhanced reporting after January 2024. (Note: Once you’ve used enhanced reporting for a full … through June 30, 2027. (May 2025 legislation extended the date from 2025 to 2027.) 1 Annual Reporting of Retirees by … or consultants , who were on your payroll during 2024 by March 31, 2025 . Please note, even though the …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingCUNY Bulletin No. CU-276
… processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees … to NY. Agency Actions Notify affected employees. Control-D Report Control-D report NPAY771 (Time Entry Payment Report) … processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-275
… in the bargaining units listed below represented by District Council 37 who receive a paycheck or direct deposit … Earnings Code. Union Bargaining Units Value Earnings Code District Council 37 SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-275-prepaid-legal-service-benefit-cuny-employeesDiNapoli: Tax Cap Nears Two Percent for 2018
… capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects … 10 villages. "After two years of tax growth being limited to less than one percent, inflation has crept up resulting in … I continue to urge local officials to exercise caution when crafting their spending plans." The tax cap, which first …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Brookhaven Fire District – Procurement and Information Technology (2014M-339)
Bovina Fire District Fund Balance 2015M138
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Yaphank Fire District – Claims Processing (2013M-51)
… of our audit was to examine the claims auditing process for the period January 1, 2012, to December 31, 2012. Background The Yaphank Fire District is located in the Town of Brookhaven in Suffolk County and serves 14.1 … if it is a proper District expenditure. Because of this procedure, the entire Board does not audit all claims. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Town of Owego Fire District – Board Oversight (2013M-26)
… Recommendations Conduct a thorough and deliberate audit of all claims prior to payment to ensure that all claims have sufficient supporting documentation and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… basis. Although Company minutes include motions to "pay all bills," it is unclear what bills are being approved for … no audit trail. Due to these deficiencies, we reviewed all 162 disbursements from the petty cash fund totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialCUNY Bulletin No. CU-223
… Purpose To inform agencies of automatic rate increases and name changes for certain plans under the CUNY Transit Benefit … TSA Program. Affected Employees Employees who participate in the CUNY Transit Benefit TSA Program and are enrolled in … Effective Date(s) Paychecks dated March 3, 2005 Plan Name Changes Effective March 2005, the Frequent Rider Plan #1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-223-automatic-rate-increases-and-name-changes-certain-plansOrleans County – Department of Social Services (2012M-222)
… age, identity, income, shelter, or recertification. All 25 child care cases we reviewed were eligible for child care assistance and had been recertified for assistance …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… beneficial for component district residents. Ensure that all surplus funds, except those properly restricted in … remain uncollected after the payment period. Ensure that all travel by the Board and the District Superintendent is …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationRoxbury Central School District – Financial Condition (2013M-207)
… expenditure estimates that are realistic and based upon all information available at the time the budget is developed. Review all reserve balances and determine if the amounts reserved …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records … Central School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… reserves and reducing District property taxes. Review all reserve balances and determine if the amounts reserved … to govern the separation payments process. Ensure that all separation payments have adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… submitted to New York State agencies to ensure that all cases, including any cash collected (e.g., fines and … current assets to current liabilities) to ensure that all collections were accurately accounted for and to promptly …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Wallkill Central School District – Claims Auditing (2023M-52)
… to the Board. As a result, the Board was not aware of all claims paid. The claims auditor’s deficiencies with … Recommendations Conduct a thorough and deliberate audit of all claims to ensure that they contain sufficient budget …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52City of Amsterdam – Recreation Department (2023M-29)
… [read complete report – pdf] Audit Objective Determine whether the City of … collection records and staff did not issue receipts for collections or maintain inventory records for the … but officials did not maintain any support for the number of beverages sold . In addition, cash from the sales …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… Free School District (District) officials secured user account access to the network and financial application and … plan. Key Findings District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… and benefits to which they are entitled. Ensure that all insurance benefits are in compliance with legal … timely and accurate bank reconciliations. Ensure that all required financial reports are filed in a timely manner, …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174