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Garrison Union Free School District – Information Technology (2023M-127)
… Audit Objective Determine whether Garrison Union Free School District (District) officials secured the District’s network … physical controls and maintained inventory records for information technology (IT) equipment, and developed an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… Department fees reviewed totaling $73,732, 18 were not in accordance with the Board’s fee structure, and 16 were not deposited in a timely manner. Of the 463 Recreation Department fees … records in the financial system and from creating rentals for themselves. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Rondout Valley Central School District – Fixed Assets (2023M-36)
… (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not … with a combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a combined cost of $213,960 … cost of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf cart …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … forms totaling $159,461 had the required items such as club advisor signatures. The central treasurer improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… Audit Objective Determine whether Greenburgh Central School District (District) officials properly established the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Cuddebackville Fire District – Board Oversight (2024M-94)
… whether the Cuddebackville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations and properly audited claims. Key … resulted in annual operating deficits and a declining fund balance. The Board did not: Ensure the Treasurer maintained …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94State Agencies Bulletin No. 844
… an employee’s home and his or her official work station. OSC will report the value of personal use of an … and Social Security/Medicare taxes will be withheld. While OSC cannot withhold taxes for Inactive employees, OSC will include the taxable value on the employee’s W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/844-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 766
… an employee’s home and his or her official work station. OSC will report the value of personal use of an … and Social Security/Medicare taxes will be withheld. While OSC cannot withhold taxes for Inactive employees, OSC will include the taxable value on the employee’s W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/766-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 748
… of a merit step to eligible PEF employees. After an employee receives a Merit Step payment, the Merit Step payment becomes part of the employee’s base salary. An employee’s Geographic Differential is not reduced by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/748-october-2007-merit-step-payments-employees-represented-public-employeesTown of Kirkwood - Board Oversight (2018M-71)
Town of Kirkwood Board Oversight 2018M71
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Village of Lisle - Board Oversight (2018M-124)
… not provide for an annual audit of the Clerk-Treasurer’s records. Employees were not always paid at Board-approved … or provide for an annual audit of the Clerk- Treasurer’s records. Ensure employees are paid at Board-approved rates. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Fire Island Union Free School District – Leave Accruals (2015M-289)
… in Suffolk County. The District, which operates one school with approximately 50 students, is governed by an elected … time. Key Recommendation There were no recommendations as a result of this audit. … Fire Island Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Birch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2012-13 school year, … served about 1,103 students. The New York City Department of Education (DoE) refers students to Birch and pays for its … by SED. The DoE is reimbursed by SED for a portion of its payments to Birch. For the two fiscal years ended June …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-135
… of employees receiving the increases if the new salary is greater than the Approved Salary Rate on the Position Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-135-april-1-2007-500-salary-increase-employees-representedOpinion 92-10
… in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer … fiscal agent, is required to pay to the State Comptroller unclaimed moneys representing the principal amounts and …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Applying for Benefits – Police and Fire Plan
… must file the appropriate application form with the Office of the State Comptroller in a timely manner. Forms are … to speak with an Information Representative at one of our consultation sites throughout New York State. Filing With the Office of the State Comptroller Many retirement benefit applications …
https://www.osc.ny.gov/retirement/publications/1512/applying-benefitsApplying for Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… must file the appropriate application form with the Office of the State Comptroller in a timely manner. Forms are … to speak with an Information Representative at one of our consultation sites throughout New York State. Filing With the Office of the State Comptroller Many retirement benefit applications …
https://www.osc.ny.gov/retirement/publications/1511/applying-benefitsApplying for Benefits – Career Plan
… must file the appropriate application form with the Office of the State Comptroller in a timely manner. Forms are … to speak with an Information Representative at one of our consultation sites throughout New York State. Filing With the Office of the State Comptroller Many retirement benefit applications …
https://www.osc.ny.gov/retirement/publications/1642/applying-benefitsState Agencies Bulletin No. 1976
… of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering … may defer up to $6,500 of age 50 catch-up contributions in addition to their regular contribution amount for a combined maximum contribution limit of $27,000 in 2022. An additional deferment is also available to CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDelaware County – Vehicle Usage and Disposal (2014M-258)
… the controls over the County’s vehicle fleet operations for the period January 1, 2013 through August 15, 2014. Background Delaware County is located in eastern New York State and has a population of … 19-member Board of Supervisors. Budgeted appropriations for 2014 were approximately $129.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258