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City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolState Agencies Bulletin No. 1239
… Officer. Effective Date(s) Impacted paychecks are April 1, 2013 for Division of Military and Naval Affairs, April 4, 2013 for Institution, and April 10, 2013 for Administration Critical Date(s) for Agency Action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1239-updates-account-codes-attached-position-pools-sfs-fiscal-year-endState Agencies Bulletin No. 1393
… charges are properly transmitted to SFS and posted to the General Ledger. Payroll representatives not directly … Officer or SFS agency coordinator. Affected Employees The accounting, reporting and payroll distribution data for … Please include the bulletin number in the Subject line of all emails pertaining to this bulletin. … To inform agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1393-updates-account-codes-attached-payserv-position-pools-sfs-statewideSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… recorded and reported and to safeguard District moneys for the period January 1, 2012, to May 13, 2013. Background … general fund budget totaled approximately $306,000 for the 2013 fiscal year. Key Findings While the District … The Treasurer submits a budget-to-actual financial report to the Board only at the end of the fiscal year and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and the … Company checks. Strengthen the policy for the use of debit cards including a requirement for authorization prior to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09State Agencies Bulletin No. 1015
… Direct program who are interested in bond deduction withholding via the direct deposit process. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1015-termination-deduction-code-101-bondsAccidental Disability – Article 14 Benefits
… Eligibility You may be eligible for an accidental disability retirement benefit if: You are unable to perform your duties because of a permanent physical or mental incapacity and It is … defined as: Service while on your employer’s payroll; or When you are on an authorized medical leave of absence for up …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityVillage of New York Mills – Justice Court (S9-14-4)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted … Court’s general management and financial operations. The Justice Court’s budgeted appropriations for 2013 were …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Lackawanna City School District – Financial Condition (2014M-119)
… Purpose of Audit The purpose of our audit was was to assess the District’s financial condition for the period July 1, … multiple years. Because the District will have exhausted all its unexpended surplus funds, a slight timing difference …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Lewis County – Court and Trust Funds (2024-C&T-1)
… are deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Westchester County – Court and Trust Funds (2024-C&T-3)
… are deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Opinion 2003-7
… or recreational facilities to meet the needs generated by new subdivisions (see, e.g., 1991 Opns St Comp No. 91-36, p …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Investors Reach Settlement with Wynn Resorts
… PLLC, filed a derivative lawsuit, a legal action taken on behalf of a company when it is believed its officers or … and a trustee of, the New York City Pension Funds (the “NYC Funds”) responsible for protecting the retirement security of over 700,000 New Yorkers. The NYC Funds are the fourth largest pension fund system in the …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resortsOpinion 2002-8
… no debt outstanding) TOWN LAW §§195, 202-c: When a water district was established more than three years ago, no … must be recorded in the county clerk's office and filed with the State Comptroller within ten days of the … town board, on its own motion after public hearing, may dissolve and discontinue certain districts, including water …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8City of Glen Cove -- Budget Review (B17-7-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2018 fiscal year are reasonable, and whether the City took appropriate action on recommendations in our …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12DiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… The program run by the State Education Department (SED) to … on time. Auditors also found the IPEs do not contain all the required information in sufficient detail. They … the majority of the required elements, but none contained all of them. The sections of the IPE that were completed also …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortOvertime Limits – Enhanced Reporting
… limit changes each calendar year based on the Consumer Price Index. Calendar Year Overtime Limit 2025 $20,958 2024 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine schools … the origin of the reserve, reestablish the reserve in conformance with General Municipal Law. To the extent that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWappingers Central School District – Fuel Accountability (2015M-135)
… The District’s budgeted appropriations for the 2014-15 fiscal year were $212 million. Key Findings The Director of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135XII.6.L Replenishing an Advance Account – XII. Expenditures
… to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create a … using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific account, use the “Find an Existing Value” function in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-account