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St. Lawrence County – Financial Condition (2016M-173)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … towns and 12 villages. The County, which has a population of approximately 112,000, is governed by an elected 15-member …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Department of Taxation and Finance: Personal Income Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … through December 31, 2017. Background During the period of our examination, the Department processed almost 7.7 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial operations as required by New York State … leave exceeded the maximum amount they were allowed to carryover to 2017 by 4,510 hours with an estimated value …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Real Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real Property Tax Cap What is the Real Property Tax Cap? Information for Local … Tax Cap Training These webinars provide a general overview of the Property Tax Cap for Local Governments and School …
https://www.osc.ny.gov/local-government/property-tax-capSchool District Physical Education Compliance (2018-MS-3)
… We also issued 10 letter reports in the School Districts of: Baldwinsville Central , Binghamton City , Brockport … , Corning City , East Ramapo Central , Kenmore-Town of Tonawanda Union Free , Plattsburgh City , South Colonie … education (PE) classes consistently with the regulations of the Commissioner of the New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… has not adopted comprehensive multiyear financial and capital plans. District officials retained an annual average … develop and adopt comprehensive multiyear financial and capital plans. Use money in the debt service fund to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… report - pdf] Audit Objective Determine whether: The Board of Directors (Board) approved projects that provide for net … took action when goals were not met. Key Findings The City of Albany Industrial Development Agency (CAIDA) did not incorporate goals into project agreements. Thirteen of the 15 projects met or exceeded their job creation and/or …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Chenango Valley Central School District -- Budget Review (B19-4-2)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes the District to issue debt in an aggregate principal amount not to exceed $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… credit for your unused, unpaid sick leave at retirement. To be eligible, you must retire directly from public … for your unused sick leave at retirement cannot be used to: Qualify for vesting. For example, if you have four years … and ten months of service credit and you need five years to be vested, your sick leave credit can’t be used to reach …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveTown of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and internal controls over the receipts and …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Greenville Fire District #1 – Board Oversight (2014M-376)
… distinct and separate from the Town of Greenville, located in Greene County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376CUNY Bulletin No. CU-377
… Agency Shop Fee (Code 297 ) for titles listed below: Title New Biweekly Deduction Oiler (CUNY) $55.49 Stationary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-377-international-union-operating-engineers-local-30-dues-andState Agencies Bulletin No. 1549
… Purpose To notify agencies of the termination of payroll deductions via electronic input file from PEF for … to the Payroll Deduction mailbox. … To notify agencies of the termination of payroll deductions via electronic input …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1549-payroll-deductions-discontinued-transamerica-life-insurance-offeredCUNY Bulletin No. CU-583
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected … Employees represented by the International Brotherhood of Teamsters, Local 237 in Bargaining Units SB, SE, SL, SM, … Deduction mailbox. … This bulletin notifies agencies of an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-andState Agencies Bulletin No. 1113
… Purpose To notify agencies of increases in the maximum contribution … Compensation Plan for calendar year 2012, pursuant to IRS Section 457 Regulations. The regular yearly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1113-deferred-compensation-maximum-contribution-limits-calendar-year-2012State Agencies Bulletin No. 1368
… of the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2015. Affected Employees Employees enrolled in the Deferred Compensation Plan Effective Date(s) … “Retirement Catch-Up” provision, available to employees in each of the last three years prior to normal retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1368-deferred-compensation-maximum-contribution-limits-calendar-year-2015CUNY Bulletin No. CU-368
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in the skilled trade titles of Oiler (CUNY), Stationary … amount is required when a Job Data change (i.e. Hire, Pay Rate Change) is processed. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-368-international-union-operating-engineers-local-30-dues-andCUNY Bulletin No. CU-298
… Affected Employees City University of New York employees in the following titles: Campus Security Assistant Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersVillage of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… for, recorded and reported financial transactions in a timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer did not … (NYSLRS). Key Recommendations Deposit all cash receipts in a timely manner, within the legal requirements. Develop …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11