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City of New Rochelle – Financial Condition (2014M-158)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … unassigned fund balance has increased from $1.6 million to $6.1 million from fiscal years 2011 through 2013. The … funds," while the general fund includes a significant "due to other funds." As a result, the City’s financial statements …

https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158

Challenging a Determination – State Police Plan

… Benefits can only be paid if they are authorized by law. If you do not meet all …

https://www.osc.ny.gov/retirement/publications/1518/challenging-determination

Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)

… Purpose of Audit The purpose of our audit was to examine the District’s accounting for leave time and … do not have written policies or procedures in place to provide guidance to employees and District officials to ensure that separation …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separation

Town of Salina – Information Technology (2013M-256)

… March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256

Introduction – Improving the Effectiveness of Your Claims Auditing Process

… before payments are authorized. With constant pressure to do more with less, localities cannot afford to overpay …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction

Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)

… an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162

Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)

… to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through March 21, 2014. … an elected five-member Town Board. Operating expenditures for 2013 totaled approximately $2.1 million. Key Findings The … reports that include cash receipts and disbursements for the month and cash balances at month end. The Board …

https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169

Montauk Union Free School District – Information Technology (2022M-137)

… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137

Town of New Albion – Town Supervisor's Financial Duties (2023M-46)

… with delegated responsibilities and ensure the delegations do not conflict with laws regarding incompatibility of …

https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46

Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)

… with its affiliated entities and any related payments for the period July 1, 2010 through January 11, 2013. … private entities which the Board caused to be established for the purpose of enabling the School to engage in what are … entity’s financial records. The School made payments for services to one of the entities without a written …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300

Disability Retirement – Divorce and Your Benefits

… member’s pension benefit. Instead, the pension is a fixed percentage of the member’s final average earnings. This means … disability retirement. If directed by the DRO, NYSLRS will calculate a hypothetical service retirement benefit based on … a disability benefit. If directed by the DRO, NYSLRS will calculate an ex-spouse’s share based on the lesser of the two …

https://www.osc.ny.gov/retirement/members/divorce/disability-retirement

Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)

… the Wantagh Union Free School District (District) Board of Education (Board) and officials established adequate … data, improper transactions or the misappropriation of funds in the financial application because they did not: … application user accounts and permissions and the review of audit trail reports. Limit user account permissions in …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-access

Town of Chesterfield – Town Clerk (2024M-110)

… and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of …

https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110

Lewis County – Purchase Cards (2024M-41)

… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …

https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41

State Agencies Bulletin No. 1529

… (i.e., if a corrected Form W-2 is requested because the Retirement Box needs to be unchecked, it will not appear on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tips

Life Changes: Getting Your Affairs in Order and A Guide for Survivors

… Your Files Set up a file in a secure place at home listing all your records, certificates, names and phone numbers of … Survivor’s Benefit Program information (if you are a New York State employee), deferred compensation, the name, … policies. Bank accounts — include locations of all checking and savings accounts, CDs, safe deposit boxes, …

https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivors

Opinion 91-40

… for time spent on ordered military duty for the greater of 30 calendar days or 22 working days. Thus, if an employee's … during the employee's working hours, against the 30 day period. The purpose of the 1984 amendment was to avoid … No. 86-61, supra ; see US Const, 14th Amd; 38 USC 2021; NY Const, art 1, §11). We based our conclusion on a 1977 …

https://www.osc.ny.gov/legal-opinions/opinion-91-40

CUNY Bulletin No. CU-346

… in Bargaining Units AJ, CE, GA, TC and T8 shall receive a General Salary Increase of 3.15%, on the 9/19/07 salary, … in Bargaining Units AJ, CE, GA , TC and T8 shall receive a General Salary Increase of 4% (compounded), on the 10/5/08 … Annuity * 417 HRC TDA * 419 CUNY TDA Copeland * 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 433 Total …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-346-salary-increases-employees-represented-professional-staff