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Gardiner Fire District – Length of Service Award Program (2013M-265)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service … Law. The Board did not implement standards and procedures to ensure that complete and accurate records of its members’ … as required. Key Recommendations Amend the Point System to ensure it is consistent with GML and implement standards …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Seneca County – Water and Sewer Operations (2017M-4)
… November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Cortland County – Public Water Supplies (2016M-318)
Cortland County Public Water Supplies 2016M318
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over selected College … Background North Country Community College is located in Essex County and is governed by the Board of Trustees, … were $13.6 million. Key Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… worked. Adopt policies and procedures that clearly inform all employees, and those who directly oversee employees, of …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsSalamanca City School District – Financial Management and Payroll (2017M-138)
… Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. The District is governed by an elected … by law) or to other reserves established and maintained in compliance with relevant statutes. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and the Town of St. Johnsville in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… whether the District purchased goods and services in accordance with District policy and statutory requirements … The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had approximately 8,100 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background … in Cortland County. The District, which is governed by a seven-member Board of Education, has approximately 575 … on average, $638,300 of unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248CUNY Bulletin No. CU-423
… Program. Affected Employees Employees participating in the CUNY Transit Spending Account Program Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-423-new-vendor-cuny-transit-spending-account-programState Police Bulletin No. SP-110
… Employees in Bargaining Units 07, 17 and 18 represented by Police Benevolent Association of the New York State Troopers, … in Bargaining Unit 62 represented by New York State Police Investigators Association Effective Date(s) Paychecks … dated April 1, 2009 Background At the request of the Police Benevolent Association of the New York State Troopers, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-110-modification-deduction-code-302-pba-disability-insuranceCUNY Bulletin No. CU-509
… Affected Employees All employees represented by Local 3, IBEW in Bargaining Unit T4 Background OSC received a request … Eligibility Criteria Employees in Bargaining Unit T4 in the following CUNY titles: Supervisor Electrician Electrician … 486 IBEW Local 3 Dues 487 IBEW Local 3 Agency Shop Fee The PayServ system will automatically assign agency shop fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-509-establishing-dues-and-agency-shop-fees-local-3New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… [read complete report - pdf] Audit Objective Determine whether the Board provided adequate … did not include dates to determine when the claims audit had occurred. We reviewed 76 payroll transactions … to routinely monitor and review the Treasurer’s work. Audit and approve all claims before they are paid. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… finances by ensuring budget estimates, unrestricted fund balance and reserve fund balances were reasonable and the … fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were … includes our comments on the issues raised in the District’s response letter. … Orchard Park Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101One-Year FAS – Police and Fire Plan
… your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the regular compensation earned during the …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS unless … the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* … made in anticipation of retirement; Lump sum payments for deferred compensation; and Any payments made for time not … noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "The Republican tax bill moving forward in Congress remains a bad deal for New York. "The cap on … Office estimates, the bill is also expected to result in higher health insurance premiums or loss of coverage for … the option for advance refunding of outstanding debt. In the past four years alone, this option has generated …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Rensselaer County – Public Health Department Receipts (2013M-18)
… Purpose of Audit The purpose of our audit was to examine Department receipts … fiscal year ending December 31, 2012, the County adopted a budget of approximately $312 million. Key Findings The … were adequately accounted for and remitted to Finance in a timely manner. Although an Accounting Supervisor was …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18