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State Agencies Bulletin No. 1522
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016State Agencies Bulletin No. 1436
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015State Agencies Bulletin No. 1106
… amount will appear on the employee’s paycheck or direct deposit advice statement. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 using FRB . Communication to Affected Employees A letter will be sent by the Governor’s Office of Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… process taxable fringe benefit CLEFR transactions for 2012 and explain how it will affect employee’s taxable income and withholdings Legal Reference Pursuant to Internal Revenue … fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012City of Olean – Budget Review (B1-15-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Management of General School Funds (Follow-Up)
… had poor controls over its General School Fund (GSF) bank account. In addition, we concluded that the school …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followFonda-Fultonville Central School District – Payroll (2015M-118)
… of our audit was to examine the District’s payroll process for the period July 1, 2013 through January 31, 2015. … District officials did not review the direct deposit upload document or compare this document with the certified … are submitted for certification. Review the direct deposit upload document each pay period and forward it to the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… May 31, 2013. Background The North Merrick Union Free School District is located in the Town of Hempstead, Nassau … North Merrick Union Free School District Treasurers Duties 2013M366 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Town of Western - Supervisor’s Records and Reports (2022M-184)
… complete report - pdf] Audit Objective Determine whether the Town of Western (Town) Supervisor maintained complete, … and timely financial records and reports. Key Findings The Supervisor did not maintain complete and accurate … not file required annual financial reports. As a result, the Town Board’s (Board’s) ability to monitor the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Village of Pomona – Financial Condition (2015M-272)
… 2014-15. Village officials have not developed a multiyear plan to address the Village’s deficits. The Board allowed … in a timely manner. Key Recommendations Develop a plan to eliminate the fund balance deficit and alleviate the general fund’s fiscal stress. Develop a multiyear plan that includes provisions to address the fiscal stress in …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of East Hampton – Information Technology (2015M-187)
… if computerized data and assets were properly safeguarded for the period August 1, 2013 through April 30, 2015. … five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were approximately $19.7 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Cost-of-Living Adjustment – Divorce and Your Benefits
… may be entitled to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but … monthly retirement benefit while the retiree is still living. A DRO will be reviewed to determine whether it …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… pertaining to each asset. Ensure that the District does not enter into any contract in which a District officer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictOdessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Background The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, … operates three schools with approximately 870 students, is governed by an elected seven-member Board of Education. … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Cicero Fire District – Financial Condition (2023M-132)
… whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial … The Board did not: Pay the recommended 2022 contribution of $121,981 into the District’s Length of Service Award Program (LOSAP). Effectively monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Village of Morris – Fund Balance (2017M-58)
… 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The … of actual expenditures. The Board overestimated revenues in the general fund by $358,000 (an annual average of 35 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Selected Aspects of Discretionary Spending
… accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … and formal approvals that are necessary to be accountable for such costs. Key Finding The Authority does not have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Graded Rates – Contribution Stabilization Program
… The increase or decrease in the Retirement System graded rates depends on the gap between the System … Graded Rate System Average Rate with GTLI Employees’ Retirement System 2012 15.9 10.5 16.3 2013 18.5 11.5 18.9 …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesState Agencies Bulletin No. 238
… Purpose To explain OSC and agency procedures when filled positions … use the attached Abolished/Inactivated Position Report to notify agencies when inactivated or abolished positions … The Position Correction Report will be mailed to agencies with the Auditor and Salary Determination …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positions