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Contributing Toward Your Retirement – State University Police Plan
… are required to contribute 3 percent of your reportable earnings toward your retirement benefits until you retire or … applying your contribution rate to your current reportable earnings. These mandatory contributions are not annuity …
https://www.osc.ny.gov/retirement/publications/1823/contributing-toward-your-retirementDepartment of Transportation Bulletin No. DOT-20
… Bonus Pay for eligible employees. The Winter Maintenance season is from November 1, 2011 to April 15, 2012. … and who were called out ten (10) or more times during the season will receive payments based on the following: … been Inactive since March 31, 2012 also will be paid at this time. Agency Actions Payments are to be processed on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-20-call-out-response-payment-employees-engaged-winter-maintenanceGermantown Central School District – Financial Management (2013M-230)
… realistic budget estimates using actual financial results from prior years to project expenditures. Ensure unexpended … to the establishment and use of reserve funds. Review all reserves and determine if the amounts reserved are … with statutory requirements. Include the funding of all reserves in their adopted budget plan so that funding the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … authority finances are commingled to the extent that there is no clear division between the two entities. The water …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… etc. Unless it is otherwise prohibited by statute, regulation, agency policy or contract, the State will … indirect costs are based upon time, space, units of service or percentage of funding. To avoid any potential … of indirect costs is not prohibited by statute, regulation, agency policy or contract. The items of expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… When submitting to the Office of the State Comptroller (OSC) contract transactions requiring … OSC approval, State agencies are required to submit the complete procurement record and all documentation … State agencies are required to submit the complete procurement record and all documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… of cash to liabilities. The method of providing ambulance services to the Town is unclear. The Town has not entered into any contract with a volunteer ambulance squad or individual volunteers to provide an independent ambulance service. Key Recommendations Adopt a policy and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. The Village is governed by a Board of Trustees, which comprises four … with water billed and identify whether the difference is caused by recordkeeping errors, leaks, thefts or …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… oversight of the Treasurer, who did not deposit certain cash receipts and received payments that were not included in … Board did not provide for adequate controls over the petty cash system or travel expenditures. The Library does not have … to process payroll. Provide proper oversight of the petty cash system and travel expenditures. Develop a policy …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… audit was to evaluate the District’s financial condition for the period July 1, 2009 through May 31, 2012. Background … members. The District’s adopted general fund budget for the 2012-13 fiscal year is $18,081,780. Key Findings The … keep revenues in line with expenditures. Adopt a policy for the use of fund balance. Adopt a reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188XIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… Section Overview and Policies: This section provides Online Agencies with … is available in the employee’s wallet. The employee must import the Due to State Offset into the current expense … the employee’s reimbursement amount. An employee can import more than one Due to State Offset amount to a single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkTown of Pittstown – Records and Reports (2013M-5)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, to September 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a … Town of Pittstown Records and Reports 2013M5 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Board’s oversight of the Village’s financial activities for the period June 1, 2010, to November 15, 2012. Background … officer, and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $287,914 for the general fund and $140,900 for the water fund. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Hancock Central School District – Financial Condition (2013M-187)
… 30, 2013. Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of Education which comprises five … the 2013-14 fiscal year, the District’s operating budget is approximately $10 million. Key Findings Although the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of Education, which is comprised of seven elected members. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. … $3.2 million. Key Finding The Board has appointed FREE to serve as the designated representative for the Treasurer of the School. FREE performs virtually all aspects of the School’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for … January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves … Town of Laurens Budgeting Practices 2013M204 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of … Village of Unadilla Budgeting 2013M143 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Comptroller DiNapoli Releases Municipal Audits
… audit of the Hamlin Fire Department , Islip Terrace Fire District , Town of Minden and the Village of Owego . “In … audit of the treasurer’s records. Islip Terrace Fire District – Claims Audit and Payroll (Suffolk County) The … an audit of the Hamlin Fire Department Islip Terrace Fire District Town of Minden and the Village of Owego …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Audit of the Tuition Assistance Program at Mercy College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Mercy College (Mercy) is an … and graduate programs. The school has approximately 10,000 students, and full-time undergraduate tuition is about … Program at SUNY - Fashion Institute of Technology (2010-T-4) State Education Department/Higher Education Services …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-college