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Westchester County - Financial Condition (2018M-151)
… in the general fund. Cash balances that have declined by 54 percent during the audit period, from $180.2 million in …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Final Average Salary – Article 14 Benefits
… when your earnings were highest. This is usually the last three years of employment. If the earnings in any year … if earned in the FAS calculation; and Payment for up to 30 days vacation, if the FAS is based on the 36 months … in your FAS: Unused sick leave (payment for over 165 days is included for State Police members); Payments made as …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryState Agencies Bulletin No. 1635
… Purpose To provide agencies with the schedule for payroll submission and the dates for … and files Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates … deadlines, the dates have been bolded on the 2018-2019 Schedule for Agency Payroll Submission and Report and File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1635-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1720
… Purpose To provide agencies with the schedule for payroll submission and the dates for … and files Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates … deadlines, the dates have been bolded on the 2019-2020 Schedule for Agency Payroll Submission and Report and File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1720-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 2315
… Purpose: The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports … period (Wednesday). Due to holidays and special processing, earlier submission …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2315-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1816
… this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates that the agencies must follow. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1816-schedule-agency-payroll-submission-and-availability-reports-and-filesMaintenance, Inspection, and Testing of the Event Recorder System
… and inspects its Event Recorder System (ERS) and whether it has corrective action plans to fix deficiencies … has a maintenance and inspection program for ERS; however, it was not always in compliance with the program. For … who did the work, the date work was done, and ensure that it is linked to an ERS PI. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemPublic Authorities
… Public authorities are public benefit corporations created to further public … legislative mandate. Each public authority is governed by a separate board of directors appointed by elected … Public authorities are corporate instruments of the State created by the Legislature to further public interests …
https://www.osc.ny.gov/public-authoritiesAkron Central School District - Financial Management (2018M-195)
… not use most of the debt reserve funds. Taxpayers might have realized $775,000 in cumulative tax savings if the Board … maintained the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably funded …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Clarence Central School District – Financial Condition (2016M-128)
… 1, 2012 through February 18, 2016. Background The Clarence Central School District is located in the Towns of Amherst, … Clarence Central School District Financial Condition 2016M128 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Olean City School District – Reserve Funds (2022M-187)
… or transparently fund reserves. Take appropriate action to address overfunded reserves. Funding reserves at levels … an undue burden on taxpayers and withholds funds that may have been used in a more beneficial way. Key Recommendations … agreed with our recommendations and indicated they planned to initiate corrective action . Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Town of Stanford – Financial Management (2021M-130)
… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Hamden – Financial Condition (2013M-86)
… 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises five … not properly monitored budgets and managed fund balance in the general fund. The Board has consistently relied on fund balance to fund operations, which has depleted Town …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Corning – Financial Condition (2020M-13)
… for revenues and appropriations are reasonable based on historical or known trends. Develop multiyear financial … corrective action. Appendix B includes our comment on an issue raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… by the membership for payment each month. Adopt a code of ethics and ensure officers comply with the disclosure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mState Agencies Bulletin No. 1554
… Certification . Agency Procedure: Entering Transactions After the Deadline Earnings : After the agency deadline, the agency must not enter any data … Time Entry corrections noted above, until the 2nd Friday after the agency deadline, unless the effective date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1554-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1469
… Entry Miscellaneous Time Entry File Submission Online Deduction, Tax and Direct Deposit Transaction Entry Electronic … deadline of taxes the agency must send an email to the Tax and Compliance mailbox to report the problem. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1469-schedule-agency-payroll-submission-and-availability-reports-and-filesOversight of Persons Convicted of Driving While Intoxicated
… Background In New York, Driving While Intoxicated (DWI) is a serious crime that may be adjudicated as a misdemeanor or … manufacturer and prevent the driver from starting the car. Once the vehicle is running, drivers will be prompted to … to verify that offenders who disclaim vehicle ownership do not have vehicles registered in their names. Ensure that …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedSelected Controls Over the Property Tax Assessment Process
… co-ops, and condos (11 units or more), and income only is used for smaller rentals, co-ops, and condos (ten …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processSocial Services Block Grant – Federal Funding and New York
… (DFTA) 9 percent (see Figure 1). FIGURE 1 – SSBG Uses, FY 2026 Preliminary Budget (in millions) SSBG Funds by Services … 30.4 30.4 Foster Care Services and Support 24.3 24.3 General Administration 19.1 19.1 All Other 9.1 9.1 Subtotal … $ 27.1 $27.2 Domestic Violence Services 17.8 17.8 General Administration 1.8 1.8 All Other 1.5 1.7 Subtotal $ …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-services-block-grant