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CUNY Bulletin No. CU-568
… City Education Board Retirement System (7T) for the 2017 plan year is $15,721. NYCERS, NYCTRS, and NYCBERS will no longer operate with a Plan Year coinciding with NYS Fiscal Year as legislation now … Security Law in relation to the definition of wages earned from multiple employers and the plan year for New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-568-2017-tier-6-ot-limit-and-plan-year-changes-nyc-retirementTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… expenditures. As a result, Town taxpayers have benefited from a declining tax levy for the past three years and an … surplus fund balance has become excessive, and its budgets from fiscal years 2010 through 2012 were unrealistic. … budget. The Board has not developed a formal long-term plan addressing the excessive unexpended surplus fund …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Making Adjustments to Earnings and Days Worked – Enhanced Reporting
… codes for the same month, a Transaction 4 row will be required for each code. When submitting an adjustment, your adjustment should add or subtract from the previously reported data in order to correct it in … will also be notified of their deficiency SCP in a letter from NYSLRS. Do not send payment for the employer portion of …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedComptroller DiNapoli Releases School District Audits
… school district audits have been issued. East Quogue Union Free School District – Claims Auditing (Suffolk County) … the statutory limit on surplus fund balance by making more than $12 million in unbudgeted year-end transfers … revenues totaling $12,090. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Seneca County – Water and Sewer Operations (2017M-4)
… defined terms and expectations. Prepare a cost analysis to calculate the necessary sewer rates to be billed. … Seneca …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… utilize worksheets to prepare budget estimates, which are then required to be manually input into the financial system …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetTown of Tompkins Fire District – Board Oversight (2023M-33)
… before payment. Ensure the Treasurer filed the District’s required annual update document (AUD) for fiscal years 2021 … with our findings and have initiated or indicated they plan to initiate corrective action. … town tomplkins fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69City of Johnstown – Financial Management (2020M-134)
… accurate accounting records. The Treasurer filed the required annual financial reports late for fiscal years 2016 … financial condition. The Council did not adequately plan and monitor Emergency Medical Services (EMS) financial …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Lancaster Central School District – Financial Condition (2016M-101)
… operations. District officials have not developed a plan to ensure that debt reserve funds are used for related … Ensure the debt reserve is used to pay related debt as required. Update the existing reserve policy by indicating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… adopted budgets that appropriated fund balance from the water and sewer funds. Consistent appropriation of … repair costs resulted in a decline in water fund balance from $164,063 at the start of the 2011-12 fiscal year to a … year. The Board did not develop a multiyear financial plan to address the water fund’s deficit fund balance or the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26State Agencies Bulletin No. 1972
… enrolled in the New York State Deferred Compensation Plan for calendar year 2022: The regular yearly contribution … amount for Deferred Compensation will increase from $19,500.00 to $20,500.00. An additional deferment is … last three years prior to normal retirement age, increases from $19,500.00 to $20,500.00, for a combined maximum total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… technology (IT) equipment and developed an IT contingency plan. Key Findings BOCES officials did not adequately … along with physical IT assets, are properly safeguarded from inappropriate use and access. In addition to sensitive … the network. 16 IT assets could not be traced to or from BOCES’ inventory system and 40 IT assets were not …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… and developed an information technology (IT) contingency plan. Key Findings District officials did not adequately … network user accounts or develop a written IT contingency plan that details how District officials would respond to IT … contingency plan impairs the District’s ability to recover from an unexpected IT disruption. In addition to finding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationUnified Court System Bulletin No. UCS-160
… determines part or all of the increase will be withheld from certain unrepresented employees. Effective 4/1/10. April … units except for employees in Agency 05680. Agencies are required to submit the increases for eligible hourly … Percentage, Action Reason, Increment Code, and Old and New Comp Rate. NHRP709 Mass Salary Increase Exception Report This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-160-april-2010-general-salary-and-location-pay-increases-employeesReport File Transactions (File Upload) – Enhanced Reporting
… A Transaction 1 (Biographical Information) row is only required when reporting a new employee for the first time. … the same employer. If the standard work day , retirement plan or pay frequency for each job is different, a separate … job status , for example, a leave of absence, a return from leave, military leave or termination. Transaction 3 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadVillage of Walden – Financial Condition (2017M-255)
… fund balance policy and its general fund balance decreased from $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general … 2016. The Village has no comprehensive multiyear financial plan. Key Recommendations Adopt a fund balance policy. The …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255NYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… the horizon." The city's most recent four-year financial plan, released in June, projects a surplus of nearly $4.6 … was used to balance the FY 2019 budget, resulted mostly from a reallocation of unneeded reserves and higher tax … $1.5 billion. Most of the unanticipated revenue resulted from conditions that are not expected to recur in the current …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownSullivan County – Fiscal Stress (2013M-81)
… County and identify causes of any identified fiscal stress from January 1, 2011, through August 8, 2012. Background … staff. The County does include a five-year capital plan in their adopted budget. However, they do not utilize a … the general fund’s overstated fund balance resulting from a very significant liability of the Nursing Home …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Empire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… school district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering … claims according to the terms of its contract with LIHN. From a sample of 874 claims, we found Empire overpaid LIHN … action plan with LIHN hospitals to prevent these errors from occurring in the future. … To determine whether Empire …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-health