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Port Jefferson Union Free School District – Information Technology (2014M-039)
… [ read complete report ] Purpose of Audit The purpose of our audit was to evaluate the District’s IT … that defines procedures for tagging all new purchases as they occur, relocating assets, updating the inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mHerkimer County – Court and Trust Funds (2023-C&T-2)
… for court and trust funds for the period January 1, 2021 through September 22, 2023. Background Pursuant to a court … for court and trust funds for the period January 1 2021 through September 22 2023 …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Village of Endicott -- Budget Review (B17-4-7)
… implement our recommendation in last year's budget review by adjusting the rate structure in the water and sewer funds. … of $8,586,051, which exceeds the Village's tax levy limit by $470,040. Key Recommendations We recommend the Board …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Lewis County – County Bridge Maintenance (S9-13-3)
… approximately 27,000 residents. The County is governed by a 10-member County Legislature. The County’s budgeted expenditures totaled $41 million in 2012. The County Highway Department is responsible for the … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does not have a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Length of Service Award Programs (2014-MS-1)
… complete report - pdf] We also released ten letter reports to the following: Belgium Cold Springs Fire District [pdf] , … earned by volunteers. GML establishes the activities that can be included in the point system and specifies the maximum …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… 31, 2012. Background Inmate health care costs can be a heavy burden on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited totaled about $2.8 million in 2012. Of this amount, about $1.4 million, or 50 percent, …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population of 4,273 residents. An elected five-member Town … accumulated excessive amounts of unexpended surplus funds in the general fund and the water and sewer districts that …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Wyoming County Industrial Development Agency – Project Management (2015M-62)
… has not ensured that the Center Street Business Center project converting 28,000 square feet of a vacant mill into … Establish and adopt policies and procedures critical to project evaluation criteria on which to base project approval decisions; review and update the UTEP to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Java – Water Accountability (2013M-338)
… of Audit The purpose of our audit was to review the Town’s water district operations for the period March 1, 2012 through October 17, 2013. … do not have written procedures for reconciling the water produced by the Town’s water system, as indicated by … The purpose of our audit was to review the Towns water district operations for the period March 1 2012 through …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… financial condition for the period January 1, 2010 through September 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is governed by the Town Board, … totaled over $2.2 million. Key Findings The Board did not adopt a policy or develop procedures to govern the level …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231SUNY Bulletin No. SU-251
… to request these changes under Education Law Article 8C. In addition, the original 403(b) IRS regulations set a … field. This will be zero (0) for employees that did not have deduction code 404 prior to 10/19/2017. All … tax year 2017. Questions Questions regarding this bulletin can be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredCity of Lockport – Budget Review (B24-1-8)
The purpose of our budget review was to provide an independent evaluation of the Citys proposed budget for 2025
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8State Agencies Bulletin No. 220
… fiscal year. For Security Supervisors who do not have a full fiscal year in Bargaining Unit 61, the annual minimum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000State Agencies Bulletin No. 1864
… processing. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … Licensure and Exam Fee Reimbursement is considered a taxable fringe benefit. As such, it is supplemental … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020State Agencies Bulletin No. 1784
… received reimbursement from the Empire Star Public Service Award program are impacted by this bulletin. Effective … paycheck or direct deposit advice statement. PEF A letter will be sent by the Governor’s Office of Employee … upon enrollment in the program. Empire Star Public Service Award Empire Star Public Service Award recipients are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019Security Over Critical Systems
… Objective To determine whether the security over Erie County Medical Center Corporation’s … (ECMCC) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data. The audit period covered the period from December 2023 to …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… An audit of five counties by State Comptroller Thomas P. DiNapoli’s office found that hundreds of county jail inmates received inappropriate payments … benefits were caused by deficiencies in how four of the five counties monitored the eligibility of jail … An audit of five counties by State Comptroller Thomas P DiNapolis …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsOpinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REFERENDUM -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum … local law amending a city charter to increase the term of office of the city engineer is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 97-10
… Based on the facts presented, it is evident in the instant case that the fire district would not be acquiring equipment, …
https://www.osc.ny.gov/legal-opinions/opinion-97-10What is a Defined Benefit Plan?
… As a NYSLRS member, you are part of a defined benefit plan , also known as a traditional pension plan. Defined benefit plans provide several … Defined benefit pension plans, including your NYSLRS plan, are calculated based on a preset formula and provide a … NYSLRS retirement plans are defined benefit plans Your plan provides benefits such as …
https://www.osc.ny.gov/retirement/members/defined-benefit-plan