Search
City of Newburgh – Budget Review (B6-14-25)
… The proposed budget does not include an amount to cover the City’s required contribution toward costs for the … limit. Key Recommendations Include an appropriation to cover the City’s required contribution for the COPS program. … taxes or increasing the contingency appropriation to cover the amount of uncollectible taxes. …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… students. Projected expenditures for the 2016-17 fiscal year totaled approximately $84.4 million. Key Findings … million (6 percent) for fiscal years 2013-14 through 2015-16. Appropriated fund balance was not always needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of Cohocton Town Clerk Sandra Riley. She was charged … State Comptroller Thomas P DiNapoli today announced the arrest of Cohocton Town Clerk Sandra Riley …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsSelected Aspects of the Migrant Education Program (Follow-Up)
… of the three recommendations included in our initial audit report, Selected Aspects of the Migrant Education Program (2014-S-48). Background Our initial audit report, which was issued on May 15, 2015, determined that: … migrant student performance data. The initial audit report contained three recommendations to the Department to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followCity of Newburgh – Budget Review (B6-15-24)
… Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Withdrawing Your Contributions and/or Your Membership – State Police Plan
… If you leave public employment with less than ten years of credited service, you may end your membership … a Withdrawal Application (RS5014) . 1 Once you have ten or more years of service credit, you cannot withdraw from …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membership25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… as a firefighter or police officer under a 20- or 25-year plan; Service as a member or officer of the New York State … If you are age 55 or older at retirement and your regular plan would provide a greater benefit, the greater benefit …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Normal Retirement – Article 14 Benefits
… benefit is reduced by 50 percent of your primary Social Security benefit. Your retirement benefit may be … of credited service and a $60,000 FAS Estimated primary Social Security benefit = $12,000 50 percent × $60,000 = … Total Annual Benefit + Full Escalation Filing Your Application for Service Retirement (RS6037) must be on file …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementChateaugay Central School District – Leave Accruals (2016M-149)
… The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Central Square Central School District – Fund Balance (2022M-196)
… of $3.6 million that exceeded the liabilities eligible to be paid from the reserve by $1.5 million. Key … with our recommendations and indicated that they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Niskayuna Central School District – Financial Condition (2012M-218)
Niskayuna Central School District Financial Condition 2012M218
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Red Hook Central School District – Financial Management (2016M-105)
… to fund any payments over the five-year period from 2010-11 to 2014-15; these unused reserves increased $1.5 million or 106 … totaling approximately $3 million at the end of 2014-15. Key Recommendations Develop a plan to use the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Tupper Lake Central School District – Records and Reports (2021M-14)
… did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, officials did not record …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… and sewer funds for the period June 1, 2007 through March 15, 2013. Background The Village of Bolivar is located in …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… duties or implement compensating controls. Ensure that master meter is recalibrated periodically. Deposit all moneys …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… approximately $1.5 million. Key Findings Village officials do not require the use of a purchase order system when making purchases and do not enforce compliance with the Village’s procurement guidelines. Village officials do not seek competition when purchasing goods and services …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Rye City School District – Payroll (2024M-2)
… regarding overtime. We analyzed the overtime paid to 15 employees with the highest overtime charges for their …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Fairview Fire District – Financial Operations (2024M-138)
… Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed the District’s … operations and were transparent. Key Findings The Board and District officials did not properly manage and … Determine whether the Fairview Fire District District Board of Fire Commissioners Board and officials properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Village of Lake George – Records and Reports (2024M-82)
… Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate and … Determine whether the Village of Lake George Village Treasurer maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82CUNY Bulletin No. CU-407
… for any period less than 6 months must be prorated. Payroll Register and Employee’s Paycheck/Advice The Earn Code HBB and the amount paid will be displayed on the payroll register. The earnings description “HB Buyout” and … Questions about this Bulletin may be directed to your Payroll Auditor. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-407-cuny-health-benefits-buy-out-waiver-program-payment-cycle