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State Agencies Bulletin No. 1451
… Purpose To notify agencies of the 2016 maximum salary limit for members of TIAA-CREF (Plan Type 7Z) in Tiers 1 through 5. … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under … (k) (3) (C), and 408 (k) (6) (D) (ii) remains at $265,000 for calendar year 2016. Affected Employees Employee who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1451-maximum-salary-limit-tiaa-cref-retirement-tiers-1-through-5-plan-typeJefferson Community College – Procurement (2017M-156)
… Finding The College’s purchasing policy does not address insurance coverage and competitive methods to procure it. Key … policy to include a method to seek competition for insurance coverage. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156South Buffalo Charter School – Employee Compensation (2018M-1)
… The purpose of our audit was to determine whether employee compensation was accurate, supported and properly authorized … totaled approximately $11.5 million. Key Findings Employee compensation was not specified in the collective bargaining … The former Superintendent established employee compensation without adequate Board oversight. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Madison-Oneida Board of Cooperative Educational Services is governed by a Board of Education (Board) which is composed of nine members elected by the boards of … access rights of payroll system users to ensure access is limited to authorized job duties. Ensure that a payroll …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229City of Yonkers – Procurement of Professional Services (2017M-268)
… Purpose of Audit The purpose of our audit was to determine whether officials sought … July 1, 2015 through June 30, 2017. Background The City of Yonkers is located in Westchester County and has a … City of Yonkers Procurement of Professional Services 2017M268 …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Cost-of-Living Adjustment – Article 14 Benefits
… begin receiving COLA when you are: 62 or older and retired for five or more years; or 55 or older and retired for ten or more years; or Receiving a disability pension for five or more years. When you die, if you selected an … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/cost-living-adjustmentPrattsburgh Central School District – Tax Collection (2016M-122)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the District’s tax collection for … did not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key … The Board should prepare and present a warrant to the Tax Collector prior to the start of the collection …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Shenendehowa Central School District – Claims Processing (2016M-137)
… Central School District is located in the Towns of Clifton Park, Halfmoon, Ballston, Malta, Stillwater and Waterford in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015. … year total approximately $61.5 million. Key Findings Two tuition reimbursement claims were paid even though tuition was not reimbursable according to the collective …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Middle Country Central School District – Financial Management (2016M-121)
… Purpose of Audit The purpose of our audit was to examine the District’s budget for the period July 1, 2012 … appropriated fund balance and reserves that were not used to fund operations. The District’s unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… and procedures for leave accruals. District officials do not review leave accrual balances to ensure the accuracy …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsCentral Valley School District – Claims Audit (2015M-129)
… approximately $45 million. Key Finding The Treasurer does not oversee the application of her signature on checks …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Village of Green Island – Water Fund Financial Condition (2015M-237)
… 2015. Background The Village of Green Island is located in Albany County and has a population of approximately 2,600. … Key Findings The water fund balance has continuously been in a deficit position. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… Background The District serves the Town of Hempstead in Nassau County. The District is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Village of Springville – Procurement (2016M-330)
… 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. … officials did not always ensure that purchases were made in compliance with the requirements of the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Three Village Central School District – Fuel Inventories (2015M-271)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $189.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Valley Stream Central High School District – Payroll (2016M-19)
… September 28, 2015. Background The Valley Stream Central High School District is located in the Town of Hempstead, … Valley Stream Central High School District Payroll 2016M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Background The Cold Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and … operates four schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. … pricing of goods and services from government contracts is correct. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… in the Towns of Manlius, DeWitt and Pompey in Onondaga County and the Towns of Sullivan and Cazenovia in Madison County. The District, which operates six schools with approximately 4,200 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016m