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Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… and officials develop and adopt a multiyear financial plan and fund balance and reserve policies? Audit Period … as well as developing a written multiyear financial plan. As of December 31, 2024, the Town’s unrestricted fund … officials did not develop and adopt a multiyear financial plan, a fund balance policy or a reserve policy. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Lackawanna City School District – Financial Condition (2014M-119)
… officials have not yet developed a multiyear financial plan. Key Recommendations Adopt structurally balanced budgets … to cut costs and increase revenues. Develop a realistic plan to accumulate unexpended surplus funds, within the legal … and the Board should implement, a multiyear financial plan to provide a framework for future budgets and facilitate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Town of Lincoln – Financial Management (2013M-245)
… of our audit was to review the Town’s financial management for the period January 1, 2012, through December 31, 2012. … The Town’s 2012 operating expenditures totaled $212,501 for the general fund and $332,686 for the highway fund. Key Findings As of December 31, 2012, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245State Comptroller DiNapoli Releases School District Audits
… a disaster recovery plan template, a key component of an IT contingency plan. Although the district paid for a … it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible … with the tax levy limit because it includes a tax levy of $22,922,337, which is within the limits established by …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… in Ontario County, is a district corporation of the State, distinct and separate from the Town of Seneca. The … consists of five elected members. The District’s general fund budget totaled $130,230 for the 2013 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… a district corporation of the State, distinct and separate from the Town of Caroline and the County of Tompkins in which … adopt a procurement policy or an investment policy, as required by statute. While the Board established some … and/or cancelled check images on a monthly basis. The required annual financial report has not been filed with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialMonsey Fire District – Audit Follow-Up (2020M-62-F)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual financial report … five-member Board governs the District and is responsible for its overall financial management. The Board appoints a … as the District’s chief fiscal officer and is responsible for receiving, maintaining custody of, disbursing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fVillage of Nassau – Budgeting (2018M-3)
… not developed a comprehensive, written multiyear financial plan. Key Recommendations Adopt budgets with realistic estimates for expenditures. Formulate a plan for the use of excess unrestricted fund balance in the … Develop and adopt a comprehensive multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … funds and prescribes how the reserve fund balances are to be monitored, analyzed and maintained. District officials … multiyear financial and capital plan for a three- to five- year period, and make appropriate adjustments to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22State Agencies Bulletin No. 1980
… New York City Employee Retirement System (84) for the 2022 plan year is $18,233.00. Affected Employees Tier 6 members of … January 13, 2022. OSC Actions OSC will update the Pension Plan Table in PayServ to reflect the $18,233.00 pensionable … limit with an Effective Date of January 1, 2022 for the plan year. Agency Actions Agencies must notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Agencies Bulletin No. 1978
… Purpose The purpose of this bulletin is to notify agencies of the 2022 maximum salary limit for ORP … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $305,000 for the 2022 calendar year for ORP and VDC Tier 6 … January 13, 2022. OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for calendar year 2022. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedCornwall Central School District – Information Technology (2021M-83)
… technology (IT) policies or a disaster recovery plan. Sensitive IT control weaknesses, including issues … Adopt comprehensive IT policies and a disaster recovery plan. District officials generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Milford Central School District – Fund Balance Management (2022M-94)
… did not develop and adopt a written multiyear financial plan or fund balance policy. Key Recommendations Reduce … and adopt a comprehensive written multiyear financial plan and fund balance policy. District officials generally agreed with our recommendations and plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices and financial … Village officials did not develop policies and procedures to govern budgeting practices or a comprehensive multiyear … budgeting practices and a multiyear financial plan to use in conjunction with the adopted fund balance policy. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165City of Peekskill – Information Technology (2020M-164)
… and loss. Adequate IT policies and a disaster recovery plan were not developed or adopted. Internet usage was not … Adopt comprehensive IT policies and a disaster recovery plan. Provide periodic IT security awareness training to all … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Hendrick Hudson Central School District - Financial Condition (2019M-24)
… to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24State Agencies Bulletin No. 1846
… Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on April 1, 2020, which provides for dollar limitations on benefits and contributions under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkLife Changes: A Guide for Retirees
… direct deposit enrollment and more. If you cannot find what you need here, you can email us from this page as well. … limitations. For more information, read our booklet, What If I Work After Retirement? (VO1648) , available on our … employment. We encourage you to contact us to find out what restrictions may apply if you return to the workforce. …
https://www.osc.ny.gov/retirement/publications/life-changes-guide-retireesState Agencies Bulletin No. 2039
… Purpose: The purpose of this bulletin is to provide information on the overtime and pre-shift briefing … of New York State, Inc (PBANYS) provided for the change to the overtime denominator which resulted in a factor change … calculation of overtime and pre-shift briefing from .00075 to .00072. Overtime and pre-shift briefing earned on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2039-systematically-calculated-overtime-and-pre-shift-briefing-adjustmentsUnified Court System Bulletin No. UCS-363
… inform agencies of OSC’s automatic processing of the April 2026 UCS Longevity Bonus (JLO) and provide instructions for … 86, 88, or CT who meet the eligibility criteria on 04/01/2026 may be eligible to receive the 2026 Longevity Bonus. Background: Chapter 1 of the Laws of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-363-april-2026-unified-court-system-ucs-longevity-bonus-jlo