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Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… of duties. Create individual user code for each employee with access to the cash register and require each employee to sign in before collecting cash. Ensure that … the range of potential threats to the Village’s IT system and provides guidance for employees if the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… records are incomplete or missing and there is no way to accurately determine the Town’s financial condition. … over all aspects of the Town’s finances, there is no way to be sure that all funds have been accounted for and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… of our audit was to examine disbursements and the real property tax and water rent billings and collections for the period … claims. Internal controls were not adequate to ensure real property taxes and water rents were properly accounted for. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232College of Fredonia – Selected Employee Travel Expenses
… including three employees with outliers in air and train fares that totaled $148,505. In total, we examined … of team travel, international education, study abroad programs, and conferences. Key Recommendations None Other …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesTown of Bangor – Board Oversight (2012M-193)
… remit all fees and collections to the Supervisor by the 15th of the following month that collections were received. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Ballston – Water Fund Financial Operations (2012M-258)
… was the result of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258College of Optometry – Selected Employee Travel Expenses
… to travel. SUNY Optometry paid $9,000 to the Intrepid Museum Foundation for an event that was not related to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesCity of Troy – Budget Review (B5-13-20)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. … tool for prudently managing the City’s resources. The sewer fund continues to display a trend of weakening … City of Troy Budget Review B51320 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Audit of the Tuition Assistance Program at Dowling College
… Purpose To determine whether Dowling College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when … students for State-funded Tuition Assistance Program (TAP) awards. Background Dowling College (Dowling) is an …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeHolley Central School District – Financial Condition (2013M-342
… in operating surpluses, which caused unexpended surplus funds to significantly exceed the statutory limit each year. … officials annually appropriated fund balance to reduce the tax levy, these funds were not needed because the budgeting practices …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… funds’ cash balances as "unrestricted" rather than "restricted" in the District’s financial statements. The … at June 30, 2013. However, District officials reported a restricted cash balance of $0 on its financial statements. … fund moneys separately from other general fund moneys as restricted cash. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of Trustees which comprises three … none of the adopted budgets included a planned balance as is permitted by Law. District officials have not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mState Agencies Bulletin No. 1078
… Purpose To inform agencies that employees will now be able to make both before and/or after tax (Roth) … a current year contribution to the plan since the plan now offers both types of contributions. As a result, the … To inform agencies that employees will now be able to make both before andor after tax Roth …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… (FAE), up to a maximum of seven years. These plans do not allow for crediting of “other than” service, which ERS … July 1, 2025 will be automatically enrolled in this plan. How do I elect one of these plans? Complete and submit the Election …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planOpinion 2007-6
… to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § 207-m: If the permanent full-time police officer who is a member of a bargaining unit and is the … an arrangement with the permanent full-time police officer who is a member of a negotiating unit and who is the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Member Contributions
… toward their retirement. Whether a member contributes, and how much, depends on their tier . However, exceptions may … the Police and Fire Retirement System PFRS contribute and how much depends on their retirement system and tier …
https://www.osc.ny.gov/retirement/employers/member-contributionsIRS Pension Limitation – Article 14 Benefits
… Revenue Code limits the amount of salary that qualified pension plans, including the New York State and Local … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationCreditable Service – Regional State Park Police Plan
… this special plan includes all service performed as a regional state park police officer. Certain military service or service you earned as an officer of the New York State Police may also be creditable toward the 25 years required … Regional State Park Police Plan information for PFRS Tier 1 2 …
https://www.osc.ny.gov/retirement/publications/1867/creditable-serviceState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1415
… using the employee’s current Tax Marital Status and Withholding Allowances on the Update Employee Tax Data page. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1415-general-salary-increases-state-university-professional-services