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Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with weights and measures …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Riverhead Charter School – Debit Cards (2017M-254)
… or purchase orders and evidence that the charges have been approved and reviewed by the Board. Minimize the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Maximus, Inc.
… (Maximus) to purchase approximately $170,000 in printing and copying equipment. Background DOH added $435 million in contract amendments for services outside the scope of the original contract. The …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incChenango Valley Central School District -- Budget Review (B18-4-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an … through July 31, 2017. Background The Science Academies of New York Charter Schools (SANY) has school buildings in …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsTown of Sharon – Fund Balance (2017M-271)
… 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately … TW and TOV fund balance by using excess fund balance in a manner that benefits Town residents. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Galway Central School District - Fund Balance Management (2017M-267)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… recorded and reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term … and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations Adopt a policy to …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216City of Yonkers – Payroll (2017M-212)
… leave only when they have enough to use. … City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212State Agencies Bulletin No. 1625
… agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2018 is $19,001.55. Background In … thereafter by three percent. The overtime earnings limit for 2018, 2019, and 2020 have been calculated by the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employeesVillage of Rushville - Board Oversight and Information Technology (2018M-118)
… Village officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Village of Hobart - Board Oversight (2018M-88)
… $76,200 in real property taxes over the last 12 years for two unused properties that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Margaretville - Fiscal Management (2018M-78)
… Key Findings Village of Margaretville (Village) officials have not adopted realistic budgets and the general fund …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Davenport - Transparency (2018M-85)
… [read complete report - pdf] Audit Objective Determine whether the Town’s … assess the Town’s financial condition and file the annual report with OSC. The Clerk did not maintain a complete and … reports to the Board and file the required annual report with OSC. The Clerk should maintain timely and more …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Cost-of-Living Adjustment – Police and Fire Plan
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 percent or more than 3 …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 percent or more than 3 …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentBus Driver Licensing (Follow-Up)
… were used to certify drivers. Key Finding MTA officials have made progress in correcting the problems we identified. …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followState Agencies Bulletin No. 929
… who are members of NYSCOPBA, Inc. and are currently in or have been in Bargaining Unit 01 at any time since 3/29/07 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/929-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1023
… who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 21 at any time since 4/01/07 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1023-new-york-state-correctional-officers-and-police-benevolent-association