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Monsey Fire District – Board Oversight (2020M-62)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight to ensure District financial records and reports were prepared, filed and/or audited. Key Findings The Board provided inadequate and ineffective oversight of … Determine whether the Board provided adequate oversight to ensure District …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Maine-Endwell Central School District - Leave Records (2019M-40)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Lyndon Fire District – Disbursements (2022M-132)
… Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … purposes. However, the Board could improve oversight of and internal controls over disbursements. The Board: Did … Could not explain what specific procedures its reviews of financial reports included. Because the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… accessible parking spaces. Three components at the Police Station, such as signs with raised lettering and Braille. …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s … District is a district corporation of the State, distinct and separate from the Town of Humphrey, and is located in Cattaraugus …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Challenging a Determination – State University Police Plan
… denied or improperly calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your request must be in writing and filed with the Hearing Administration Bureau within four months of the …
https://www.osc.ny.gov/retirement/publications/1823/challenging-determinationState Agencies Bulletin No. 1579
… changes to New York City withholding taxes for employees with taxable income of $500,000 or less per year. Effective July 1, 2017, the New York City Annual Tax Rate Table will incorporate a revised tax rate for taxpayers earning $500,000 or less. Effective Date(s) Institution paychecks dated July 6, 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeState Agencies Bulletin No. 1406
… the change in the New York City resident withholding tax rates. Affected Employees Employees who are residents of the … update the New York City withholding tax table with the rates prescribed in publication NYS-50-T-NYC (New York City … the change in the New York City resident withholding tax rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changeLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… leave was not always accrued and paid in accordance with the collective bargaining agreement (CBA) and employee … for full-time and part-time employees for compliance with applicable CBA terms and, if necessary, correct …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Village of Schoharie - Board Oversight (2018M-184)
… records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … accrual, use and payout of comp time. Except as specified in Appendix A, Village officials generally agreed with our … Appendix B includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Eldred Central School District - Financial Condition (2018M-138)
… Determine whether District officials properly managed the District’s financial condition. Key Findings The Board relied on unrestricted fund balance to fund … school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES officials did … in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… properly awarded Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through … approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General … Law (GML). Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… January 1, 2013 through May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners … Long Lake Fire District No 1 Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Bay Shore Union Free School District - Procurement (2018M-212)
… officials approved purchases before items were ordered and if competition was sought for goods and services not subject to competitive bidding. Key Findings … paid approximately $1.42 million. Obtain quotes for goods and services for 19 purchases totaling $70,634, as required …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Other Bulletin No. 73
… Purpose: The purpose of this bulletin is to provide the SCF with instructions for processing the new October 2023 SCF … Affected Employees: Employees in Bargaining Unit 97 in SCF with an increment code of 1810 who meet the eligibility … LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in a BU97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… Overview Generally, the State pays for expenses incurred when an employee travels on official State business. In some instances, these expenses … tax liability can be substantial. This generally occurs when an employee travels repeatedly to the same location over …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationState Agencies Bulletin No. 2335
… employees based on the appropriate 2024 Salary Schedule (BUs 01 and 21; BU31; BUs 61 and 91). Chapter 175 of the Laws … the payment effective date; and Has completed one hundred (100) work days in such grade during fiscal year 2024 -2025 … bargaining unit who have not completed one hundred (100) work days in their grade on the payment effective date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2335-april-2025-security-performance-advancesState Agencies Bulletin No. 1249
… Purpose To inform agencies of OSC’s automatic processing of the April 2012 LLS payment and provide instructions for payments not processed … BU66 and BU79 with an increment code of 1976-2007 who meet the eligibility criteria Effective Date(s) Payment is … To inform agencies of OSCs automatic processing of the April 2012 LLS payment and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1249-april-2012-management-and-confidential-mc-longevity-lump-sum-llsState Agencies Bulletin No. 1310
… Purpose To inform agencies of OSC’s automatic processing of the April 2014 PEF LLS payment and provide instructions for payments not processed automatically. Affected Employees Employees in the Professional, Scientific and Technical Services Unit – … To inform agencies of OSCs automatic processing of the April 2014 PEF LLS payment and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1310-april-2014-public-employees-federation-pef-longevity-lump-sum-lls