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Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. … late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Town of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Cincinnatus Fire District – Financial Controls (2014M-49)
… financial reports well after the deadlines or not at all. The external auditor has not filed annual audits timely or at all. Key Recommendations Adopt an investment policy and a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately segregated cash … The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, … factors. Ensure compensating controls are implemented to address the lack of segregation of duties within the …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Hoosic Valley Central School District - Financial Management (2018M-238)
… which exceeded expenditures by an average of $2.1 million or 11.3 percent annually, or a cumulative total of more than $6.3 million or 11.3 percent from 2015-16 through 2017-18. The District’s recalculated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer … On March 31 2022 all NYS01 Project IDs that were linked to a customer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idSUNY Bulletin No. SU-299
… is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two year look-back. Affected Employees Tier 6 New York State Education … T6S060 TIAA SUNY TIER 6 6PCT Effective Dates Changes will take effect for the paycheck dated February 3, 2021. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-299-two-year-look-back-tier-6-suny-optional-retirement-planSUNY Bulletin No. SU-289
… to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected Employees Tier 6 New York State Education Department and SUNY employees … March 16, 2012, the Governor signed Legislation creating Tier 6. This tier applies to employees joining a retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-289-two-year-look-back-tier-6-suny-optional-retirement-planDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… challenges and shrinking debt capacity, according to a report issued today by New York State Comptroller Thomas P. … good repair. Now, more than three-quarters of this money is siphoned off to pay for borrowing and operating costs of … the fund to its core mission and increase pay-as-you-go financing for road and bridge capital purposes. The report …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtIRS Pension Limitation – Special 20- and 25-Year Plans
… earnings over $345,000 from April 1, 2024 – March 31, 2025. The amount is set by federal law and is periodically …
https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitationIRS Pension Limitation – State Police Plan
… calculate benefits. It affects members who first join on or after April 1, 1996, and excludes earnings over $290,000 from April 1, 2021 – March 31, 2022. The amount is set by …
https://www.osc.ny.gov/retirement/publications/1518/irs-pension-limitationResources – Contribution Stabilization Program
… or call 866-805-0990 and press 1 to access the employer menu, then follow the prompts. Rev. 9/25 …
https://www.osc.ny.gov/retirement/employers/csp/resourcesXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… by which project costs are allocated based on Time and Labor data. The integration of payroll and labor cost allocation is a statewide requirement for … to meet the requirements detailing cost allocation and labor hour tracking for grants and projects, it is necessary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… Toll revenues from TBTA help subsidize MTA’s public transit services. TBTA’s total operating revenue for 2020 was … There are three ways to pay with cashless tolling: 1) E-Z Pass, 2) Short Term Account, and 3) Tolls by Mail. The Open … of Motor Vehicles [DMV] hits and no DMV agreement). E-Z Pass violations that have unpaid tolls after the due date on …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followDiNapoli: Fiscal Stress Down Slightly in Villages
… Fiscal Stress Monitoring System has identified 18 villages in New York in some level of fiscal stress. For 2015, three villages have been classified as in “significant fiscal stress,” four … Fiscal Stress Monitoring System has identified 18 villages in New York in some level of fiscal stress For 2015 three …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesCUNY Bulletin No. CU-426
… must contact OSC via the Payroll Earnings Mailbox to alert OSC that the employee is inactive and to request that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-426-2011-cuny-research-foundation-cuny-rf-grant-payments-summerPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… Adjudication Bureau to Collect and Account for Fines and Fees (Report 2015-S-33 ). Background The Transit Adjudication … (for actions such as vandalism and carrying a weapon). Fees and interest are added if the summons is not satisfied … processing 288,076 new summonses. The total fines and fees amounted to $36.8 million, of which approximately $14 …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followState Agencies Bulletin No. 1707
… paycheck date of 12/31/2017 Pay Basis Code: HRY, AJT, FEE All departments are included, with the following exceptions: … NHRP770 – Prior Termination Report This report identifies all employees with records that meet the eligibility criteria … system termination process, agencies must identify all employees from Control-D Report NHRP770 who should not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1707-automatic-system-termination-employees-inactive-more-one-yearArea #7 – Access Controls – Information Technology Governance
… employees’ permissions should be adjusted on the day the transfer is effective. You should periodically compare the … would most likely not include the personnel department’s folders. Likewise, individuals with accounting duties … back to a single user. Also, users should be able to set their own passwords. If passwords are set for users, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsOversight of the Practice of Funeral Directing
… of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and … effectively overseeing selected aspects of the practice of funeral directing. The audit covered the period from April … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directing