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Waterloo Central School District - Financial Condition Management (2019M-137)
… six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or … and adopting budgets that include reasonable estimates of appropriations. Comply with the statutory limit for fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Roosevelt Union Free School District - Information Technology (2019M-193)
Determine whether District officials established adequate controls to help prevent and properly respond to a malicious attack
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193State Comptroller DiNapoli Releases Audits
… cooperative developments with approximately 47,000 total apartments in NYC. Apartments in Mitchell-Lama developments tend to be desirable … consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure efficient turnover …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-220
… unit SK who reside within the zip codes identified below: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, … the value of this benefit will be added to the employee’s taxable gross wages, for tax withholding purposes, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-220-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-231
… by Communication Workers of America (CWA), Local 1180 in bargaining unit SD. Employees represented by District Council 37 in bargaining unit SK who reside within the zip codes … for tax withholding purposes, and reflected on the 2016 Form W-2 (Wage and Tax Statement). Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-231-prepaid-legal-service-benefit-unified-court-system-ucsTuition Assistance Program – Wagner College
… TAP is the largest student grant program administered by the Higher Education Services Corporation (HESC) and is … physician’s assistant and teacher education approved by the State Education Department. Annual tuition for a …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … audit initiative to determine whether the use of travel money by selected government employees was appropriate, we audited …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… of a joint investigation between Comptroller DiNapoli’s Office, the Chemung County District Attorney’s Office, and the New York State Police. “Ms. Miele allegedly … payments but never deposited the cash into the Village’s bank account. Instead, she allegedly altered the Village’s …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsXII.4.B Certification of Vouchers – XII. Expenditures
… of the agency certify or approve vouchers for submission to the Comptroller for audit. Other individuals may also … Authorizers are designated to certify or approve vouchers on behalf of an agency. According to Title II, Part 6.5 of … voucher by entering his or her unique identification and password. This unique identification and password is provided …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersDual Employment
… with the employee's job responsibilities nor represent a conflict of interest. Key Findings Between July 2009 and … for time potentially not worked. Several cases showed a pattern of routine, improper activity such as claiming to be working two places at the same time, not allowing …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Overview – Career Plan
… 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when … immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of … your FAS calculation: Unused sick leave; Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – Police and Fire Plan
… 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when … immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of … your FAS calculation: Unused sick leave; Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1512/overviewOverview – New Career Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned … overtime earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when … immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of … your FAS calculation: Unused sick leave; Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned … overtime earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if …
https://www.osc.ny.gov/retirement/publications/1511/overviewSUNY Bulletin No. SU-323
… by Payroll Bulletin No. SU-323.2 . Purpose The purpose of this bulletin is to provide information and processing … must use the overtime factor of .00120 in the calculation when submitting any payments using Earnings Code OTO – OT … Date, and original Hours/Units/Amount as a positive value. Retirement Information Payments using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesAnnual Audit
… claims totaling over $830 million for four sole custody funds in 2016 – the Uninsured Employers Fund, the Special … Cases. Board staff enter claims data for all special funds claims into the Board’s automated payment system, where …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditVan Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Falls and Warren in Herkimer County, the Town of Minden in Montgomery County and the Town of Springfield in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionDownsville Central School District – Fund Balance (2016M-79)
… one school with approximately 295 students, is governed by an elected five-member Board of Education. Budgeted … District’s reserve for compensated absences was overfunded by more than $700,000. Key Recommendations Ensure that the … excess funds to unrestricted fund balance, where allowed by law, or other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Town of Cobleskill – Budgeting (2023M-138)
… overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the … and $196,000 (26 percent) in the TW general and highway funds, respectively. Actual revenues exceeded estimated …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138