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Overview – When Employees Retire
… apply, by law, the appropriate application must be “filed with the Office of the State Comptroller” within a specific … and documents employees give to you have not been filed with the Office of the State Comptroller. It’s important to …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewState Agencies Bulletin No. 2142
… TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, providing … year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, Legislation established …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2251
… TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, providing … year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, Legislation established …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitAccess-A-Ride Accident Claims (Follow-Up)
… included in our initial report, Access-A-Ride Accident Claims ( 2012-S-12 ). Background Our initial report, … recommendations included in our initial report AccessARide Accident Claims 2012S12 …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followAssessment and Collection of Selected Fees and Penalties
… for their failure to pay fees in a timely manner or comply with workplace safety rules. We reviewed the three Department fees with the highest reported revenue: boiler inspections, public …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesState Agencies Bulletin No. 2351
… TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, providing … year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, Legislation established …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitAccounts Payable Advisory No. 52
… they ordered in the proper condition and in accordance with the terms and conditions of the purchase agreement. The … centralized contracts, agency-specific contracts and, with limited exceptions, open market purchases. This …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Hewlett Bay Fire District
… The District did not always enter into written contracts with professional service providers. The Board has not … professional services. Enter into written agreements with all professional service providers. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… of Fire Commissioners consists of five elected members, with one member being appointed as Chairman, and is … however, the audit of some claims was not in compliance with Town Law. Although the Board approves claims at its …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… in each fund to meet the Town’s needs. Adopt budgets with realistic estimates of revenues, expenditures and the … collections are remitted to the Supervisor in accordance with statute. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Director and current Director did not provide the Board with comprehensive financial reports so it could properly … and credit card use. Ensure that STE officials comply with BCCS requirements and the policies and procedures …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165McGraw Central School District – Fund Balances (2017M-248)
… as of June 30, 2017. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of … and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Thousand Islands Central School District – Purchasing (2016M-283)
… County. The District, which operates three schools with approximately 980 students, is governed by an elected … pertaining to vendors that already do business with the District. Key Recommendations Revise the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Northeastern Clinton Central School District – Payroll (2016M-76)
… Clinton County. The District, which operates four schools with approximately 1,350 students, is governed by an elected … oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Vestal Central School District – Fund Balances (2017M-91)
… Tioga County. The District, which operates seven schools with approximately 3,200 students, is governed by an elected … or other reserves established and maintained in compliance with statutory directives. Use the excess accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Olean City School District – Financial Management (2016M-210)
… County. The District, which operates four schools with approximately 2,200 students, is governed by an elected … appropriations each year by an average of $2.3 million. With unused appropriated fund balance added back, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Watertown City School District – Financial Condition (2016M-85)
… County. The District, which operates eight schools with approximately 4,000 students, is governed by an elected … the District’s unassigned fund balance is in compliance with statutory limits and reduce the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… without grade change responsibilities had been granted permission to change certain grades in the SIS. Permissions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationRochester Academy Charter School – Purchasing (2013M-144)
… receipt, and, where applicable, to ensure compliance with the School’s charter. We found that the School used … the Business Manager implements procedures to comply with that policy. Ensure that claims are only paid from an …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in St. Lawrence County. The District, which operates one … and verify that the amounts collected agree with deposits on the bank statements. Ensure that the Treasurer has only …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152