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DiNapoli: MTA's Future Unthinkable Without Aid From Washington
… solve them. “The MTA is the economic lifeblood of the NYC region. I am calling on our civic and business leaders to …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-mtas-future-unthinkable-without-aid-washingtonState Agencies Bulletin No. 2142
… 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, … the 2023 calendar year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, … thereafter by three percent. Effective Dates: Effective in Administration paychecks dated July 5, 2023, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2251
… Purpose: The purpose of this bulletin is to notify agencies of the 2024-25 school year maximum salary … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $345,000 for the 2024-25 school year for TRS Tier 5 plan … July 11, 2024. OSC Actions: OSC will update PayServ to reflect the Maximum Salary Limit for school year 2024-25. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive … and travel agency fees. As part of a statewide initiative to determine whether the use of travel money by selected …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesAssessment and Collection of Selected Fees and Penalties
… Purpose To determine whether the Department of Labor (Department) is … fines such as those levied on employers for their failure to pay fees in a timely manner or comply with workplace … we reviewed. The Department does not have accurate records to show who is required to pay boiler inspection and …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We selected Department-approved refunds for …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsSexual Offender and Management Treatment Act Program
… The audit covers the period April 1, 2011 to July 25, 2013. Background In April 2007, the Legislature enacted … utilized The audit covers the period April 1 2011 to July 25 2013 …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programHealth and Safety of Children in Foster Care (Follow-Up)
… Objective To determine the extent of implementation of the six … for Children's Services ( ACS) lacked the tools to ensure that agencies performed many of the critical functions required to protect the health and safety of foster children. For … To determine the extent of implementation of the six …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followState Agencies Bulletin No. 2351
… salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of … (C), and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025-26 school year for TRS Tier 5 plan participants. In accordance with Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… 10-12 years no depreciation 20-75 years A renovation is a project performed on an already existing component while an improvement is the addition of a new component where one did not … will be retired if the actual cost of the renovation is 75% or more of the current replacement cost of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsAccounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that … condition and in accordance with the terms and conditions of the purchase agreement. The agency must complete the … was received, the quantity or amount received, the date of receipt, and who received the goods or services. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… on a daily basis and deposit all cash receipts intact or in a timely manner. The Clerk did not remit taxes timely. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… period July 1, 2015 through April 3, 2017. Background The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had … Mount Vernon City School District Purchasing and Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… 2015 through June 30, 2017. Background The McGraw Central School District is located in the Village of McGraw in … McGraw Central School District Fund Balances 2017M248 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Town of Cambria – Capital Projects Financing (2017M-161)
… Board, provides services including highway maintenance, snow removal, water and sewer, refuse collection and general …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161County of Cortland – Departmental Operations (2013M-157)
… January 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has … County of Cortland Departmental Operations 2013M157 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157City of Troy – Financial Condition (2015M-185)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately 50,130 residents. The City is governed by an elected nine-member City Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and federal resources that is not under the control of the local school board. The School, which is governed by a 10-member Board of Trustees and has …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyTully Central School District – Financial Management (2016M-359)
… and Tully in Onondaga County. The District, which operates two schools with approximately 860 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, … Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services is a public entity … OntarioSenecaYatesCayugaWayne Board of Cooperative Educational Services BOCES Multiyear Planning …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces