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Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… 15, 2012. Background The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The … end of 2012 the Town had a fund balance deficit of $3,586. In June 2012, the current Supervisor recognized the reduction in the general fund’s fund balance. As a result, he developed …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Sag Harbor Union Free School District – Child Care Program (2016M-211)
… of our audit was to review the District’s oversight of its child care program for the period July 1, 2014 through … for collecting, processing, recording and depositing child care program cash receipts. Develop and adopt … Sag Harbor Union Free School District Child Care Program 2016M211 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Village of Kaser - Refuse User Fees and Records (2018M-97)
… Determine whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… 2014, Linden Plaza’s management obtained HPD approval for a 10.5 percent rent increase at Linden Plaza to be phased … system. We judgmentally selected two invoices, one for ten refrigerators and another for eight stoves to account for … due to poor record keeping. While they showed us several refrigerators and stoves in a warehouse, they were unable to …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentState Agencies Bulletin No. 1880
… are affected: Deduction Code Narrative Description 432 ED TDA Copeland Background Pursuant to IRS Regulations, … and School for the Deaf employees with deduction code 432 are not eligible to participate in the 15-Year Rule as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1880-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaNew York Youth Jobs Program
… (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements and are … both the New York Youth Works Program and the Urban Youth Jobs Program, is intended to create jobs and spur economic growth in the State by establishing …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… for banking services; (iii) describe the methods of payment for services provided under banking services … not limited to: (i) the acceptance of deposits; (ii) the payment of checks; (iii) electronic funds transfers; (iv) lockbox services; (v) armored car services; (vi) stop payment services; and (vii) reconciliation services. Direct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsOversight of Critical Foster Care Program Requirements
… March 22, 2017. Background OCFS regulates and supervises child welfare services, including foster care and adoption, through its Division of Child Welfare and Community Services. Regional Offices …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsState Agencies Bulletin No. 1913
… Division of Budget Bulletin D-1139 based on the employee’s title and location, or an increase of 2% as explained … Payment Effective Date, use the 2021 rate for the employee’s title and location as listed on the Lifeguard Hourly Wage … 2% increase for fiscal year 2020 and 2021 to the employee’s current rate. For employees with a Comp Rate Code of HRY, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1913-april-2021-lifeguard-2-salary-increase-state-university-professionalState Police Bulletin No. SP-119
… State and the Police Benevolent Association and provides for General Salary Increases and increases to other payments effective April 1, 2010 for Troopers in Bargaining Unit 07 and … and Eligibility Criteria The legislation provides for the following increases: April 1, 2010 Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-119-april-1-2010-salary-and-other-increases-state-police-employeesOvertime Temporarily Excluded from Tier 6 Contribution Rates
… of lowering Tier 6 member contribution rates, some members are due a refund for contribution overpayments retroactive to … the refunds due to your employees. What You Need to Do You are responsible for reimbursing each employee per the … and reported as income in the tax year in which they are issued. Do not require a revision to a previous year’s …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… Agency Request It is the agency’s responsibility to request to establish a … with proper collateralization. Unofficial State Accounts It is never permissible for any state agency employee to open … It is the agencys responsibility to request to establish a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… 9, 2013. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Opinion 2005-3
… the issues discussed in the opinion. PARKING FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale … by school district) SCHOOL DISTRICTS -- Powers and Duties (construction of parking garage); (sale and leaseback of … where motor vehicles are parked or stored, with or without fee or charge and without regard to residence, business or …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3State Agencies Bulletin No. 1976
… are affected: Deduction Code Narrative Description 432 ED TDA Copeland Effective Dates Maximum contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaVillage of Monticello – Budget Review (B4-14-15)
… are reasonable. The tentative budget does not include a tax overlay. The Village does not have adequate records to … reasonableness of the revenue estimate for collection of past due amounts. The tentative budget does not include … the reasonableness of revenue estimates for collection of past due amounts. Consider providing adequate resources to …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Bronxville Union Free School District - Procurement (2018M-46)
… [read complete report - pdf] Audit Objective Determine if District officials sought competition for the purchase of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46City of Yonkers – Budget Review (B6-14-13)
… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Stay Informed – World Trade Center Presumption
… information. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as important retirement news. Like us on Facebook and follow us on Twitter for … updates on a variety of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and …
https://www.osc.ny.gov/retirement/publications/world-trade-center/stay-informed