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State Agencies Bulletin No. 2185
… of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering … 2024. An additional deferment is available to employees age 50 and over. These employees may defer up to $7,500 of age 50 catch-up contributions in addition to their regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Westchester School for Special Children (WSSC) on its Consolidated Fiscal … SED. SED reimburses DoE and the other school districts for a portion of its payments to WSSC. For the four years … to costs reported on the CFRs and to WSSC's tuition reimbursement rates, as warranted. WSSC officials should …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1976
… amount will increase to $20,500 for calendar year 2022. An additional deferment is available to employees age … for a combined maximum contribution limit of $27,000 in 2022. An additional deferment is also available to CUNY (NYT … for a combined maximum contribution limit of $30,000 in 2022. Affected Employees CUNY employees electing one of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaBlock Institute School – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on Block’s CFR for the fiscal year ended June 30, 2017 and certain expenses … its SED preschool cost-based programs. To be eligible for reimbursement, reported costs must comply with the … the appropriate adjustments to Block’s CFRs and tuition reimbursement rates, as warranted. Remind Block officials of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualOpinion 89-40
… employer's selection and engagement of the employee, the payment of compensation, the employer's power of dismissal …
https://www.osc.ny.gov/legal-opinions/opinion-89-40DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… totaling approximately $463,000 were listed as reserve funds even though the board could not provide evidence that …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Richland Fire District – Board Oversight (2016M-374)
… internal controls over District financial operations for the period January 1, 2015 through July 31, 2016. … insurers. General fund budgeted appropriations for 2016 totaled $72,920. Key Findings The out-of-state … District’s other funds. An annual foreign fire insurance report has not been filed with OSC for the last four years. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374External Peer Review Results
… peer review of the Division of Local Government and School Accountability [pdf] . The peer review team concluded … the Division’s performance audits of local governments and school districts. In total, 419 audits completed by the …
https://www.osc.ny.gov/local-government/audits/external-peer-review-resultsOnondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… with State Education Department (SED) requirements for providing shared Managed Technical Support to school districts for the period July 1, 2014 through June 30, 2015. Background … Key Findings BOCES reported aidable expenditures to SED for 62.7 full-time equivalent district-based staff members …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalThe Academy Charter School - Credit Card Expeditures (2019M-80)
… supported and were for legitimate purposes. Key Findings School officials did not comply with their written credit … receipts and documentation of why the meal was necessary. School officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Length of Service Award Programs (2014-MS-1)
… is required to establish a point system that complies with New York State General Municipal Law (GML). The point system specifies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1East Meadow Union Free School – Overtime (2022M-118)
audit, school, east meadow
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-meadow-union-free-school-district-2022-118.pdfComptroller DiNapoli Releases Municipal Audits
… its oversight responsibilities by performing a sufficient audit of the supervisor’s books and records. City of Glen … Because district officials failed to publish and post a legal notice on the project prior to approval, the … – Cash Disbursements (Albany County) The board did not audit each claim prior to payment. Instead, the treasurer …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 90-64
… NOTES -- Referendum Requirements (bond resolution for park district) REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when determining to improve park district) TOWN LAW, §202-b; LOCAL FINANCE LAW, §35.00: The …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Commack Public Library District – Selected Financial Operations (2015M-132)
… The purpose of our audit was to assess District operations for the period July 1, 2013 through November 30, 2014. … five-member Board of Trustees. District expenditures for 2013-14 totaled $3.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… - pdf ] Audit Objective Determine whether Brighton Fire District (District) officials ensured that non-payroll … the District’s response. … Determine whether Brighton Fire District District officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Danby Fire District – Claims Audit (2020M-149)
… [ read complete report - pdf ] Audit Objective Determine whether the Board of Fire … expenditures. Key Findings The Board did not adequately audit claims and it authorized some unallowable claims to be paid prior to audit. The District: Made 14 disbursements totaling more than …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… use of District money. The District could have saved up to $17,000 had the Board required the use of lodging that … findings and recommendations and indicated they planned to initiate corrective action. … Determine whether credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Selkirk Fire District – Procurement of Professional Services (2021M-55)
… - pdf ] Audit Objective Determine whether Selkirk Fire District (District) officials solicited competition for professional … corrective action. … Determine whether Selkirk Fire District District officials solicited competition for …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55