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Town of Mentz – Board Oversight (2016M-403)
… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of approximately 2,300. The Town is governed by an elected five-member Town Board. Budgeted appropriations … 2016 tax levy exceeded the property tax cap for that year by $4,260. The Board did not perform annual audits of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Tier 6 Defined Contribution Plan Option
… newly hired on or after July 1, 2013 have the option to choose either the traditional defined benefit plan or a … they are hired is at least $75,000. Employees who wish to choose the defined contribution plan must file an election … their first 30 days of employment. You must continue to inform your new employees of their right to join the …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionTown of Groveland – Fiscal Oversight (2014M-285)
… appropriations for 2015 for the general and highway funds total approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… 2015 totaled $891,816 for the general, highway and water funds. Key Findings Aggregated purchases for heating oil and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andSewanhaka Central High School District – Student Fees (2016M-296)
… The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County and comprises four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… by the nine Boards of Education of the BOCES’ component school districts. Budgeted appropriations for information …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mVillage of Unadilla – Procurement (2022M-182)
Determine whether Village of Unadilla Village officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182State Agencies Bulletin No. 2241
… an automatic dues increase. Affected Employees: Employees in management or confidential positions who are members of … not equated to salary grades the dues amount is determined by their salary rate. If the salary is less than or equal to … Actions: OSC will process dues deduction changes submitted by OMCE (deduction code 209) as follows: Salary Grade Current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesOrleans County – Court and Trust Funds (2014M-043)
… activity is properly recorded and reported and that Court moneys are safeguarded for the period January 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043State Agencies Bulletin No. 1301
… Performance Advances and provide instructions for payments not processed automatically. Affected Employees Employees … Basis Code of ANN on the payment effective date; and Did not have a withholding recommendation approved by the … performance advance ( See OSC Actions ). Control-D Report Available Prior to Processing The following Control-D report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1301-april-2013-management-and-confidential-mc-performance-advancesOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… If you are unable to perform your duties because of a permanent physical or mental incapacity, and if you have … savings contributions, and therefore Tier 5 and 6 members do not receive annuities based on those contributions. If you are 60 or older when your disability retirement becomes effective, your …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362State Agencies Bulletin No. 897
… Affected Employees Certain seasonal hourly employees in the Department of Environmental Conservation (09180) and … (49xxx) who meet the eligibility criteria and are in Bargaining Units 02, 03 , 04 and 05 represented by CSEA … period of the fiscal year. If the employee is not Active in the first pay period of the fiscal year, the Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/897-april-2009-50000-longevity-payments-long-term-seasonal-employeesState Agencies Bulletin No. 976
… Affected Employees Certain seasonal hourly employees in the Department of Environmental Conservation (09180) and … (49xxx) who meet the eligibility criteria and are in Bargaining Units 02, 03, 04 and 05 represented by CSEA and PEF Background Chapter 10 and Chapter 114 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/976-april-2010-50000-longevity-payments-long-term-seasonal-employeesMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… and other sources to the capital program and issuing debt against it directly. It issued $3.6 billion in capital … debt, as a share of all debt outstanding, is expected to rise from 5% in 2023 to 45% in 2037. The timing of … $40.9 billion in 2024 to $39.8 billion in 2027, and then rise to $49.5 billion in 2033 as the MTA issues non-lockbox …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… of education (board), you’re responsible for ensuring the school budget is well managed and operations are cost … hire or appoint immediate or close family members of a school board member, school district (district) employee or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesCUNY Bulletin No. CU-534
… Lump Sum Merit Awards. Affected Employees CUNY employees in eligible negotiating units who meet the eligibility … base pay and are subject to the limitations established by the Vice Chancellor of Human Resources. Effective Date(s) … Code = ANN, HRY Payroll Status = Active or Leave With Pay In addition, recipients of the Lump Sum Merit Award must: Be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-534-lump-sum-merit-awards-non-managerial-classified-employeesDo We have Your Money? $230 Million Returned to New York State Residents This Year
… around the state this month to help residents search for lost and forgotten money, also known as unclaimed funds. DiNapoli oversees 33 …
https://www.osc.ny.gov/press/releases/2015/07/do-we-have-your-money-230-million-returned-new-york-state-residents-yearCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… was to examine the County’s internal controls over inmate healthcare for the period January 1, 2011, through December … Office is responsible for administering healthcare services for County jail inmates. Certain costs for these … claims for third-party insurer reimbursement for inpatient medical services. While the County has negotiated rates for …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Purpose of Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and internal controls … July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Service Credit Purchase Payments – Legacy Reporting
… the required contributions, plus interest (if applicable), by means of: A single lump sum payment; or Transferring funds through a … out for as long as 36 months. Members may elect to make supplemental lump sum payments in addition to payroll …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-payments