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City of Newburgh – Budget Review (B6-15-24)
… complies with the tax levy limit. Key Recommendations Adjust the appropriation for retirement costs to reflect …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… evaluate the District’s controls over payroll user access and payroll certifications for the period July 1, 2014 … School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The District, which operates 10 … Review the access rights granted to current users and ensure that all users’ access rights are limited to those …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationSag Harbor Union Free School District – Child Care Program (2016M-211)
… or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations … approving applications for reduced rates and the type and form of records to be maintained. Maintain detailed records for each family, including a completed registration form for each child, any applications for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… audit was to examine the District’s financial management and its controls over transportation and information technology (IT) operations for the period … District officials did not ensure that budget estimates and reserves were reasonable and that fund balance was …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementVillage of Hempstead – Budget Review (B7-16-4)
… an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. Background Chapter 646 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Town of Stratford – Supervisor’s Records (2013M-11)
… of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. … with Town officials, we found that the accounting records were accurately maintained and the financial … State Comptroller (OSC) was supported by the accounting records. We did not find evidence in the 2011 and 2012 Board …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Bombay – Justice Court Operations (2015M-208)
… of Audit The purpose of our audit was to review the Town’s internal controls over the Court’s financial operations for the period January 1, 2014 through … policies and procedures for enforcing unresolved traffic tickets. Key Recommendations Investigate the missing …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Village of Walton – Bio-Digester Capital Plan (2016M-378)
… 1, 2015 through August 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County and has a population of … Village of Walton BioDigester Capital Plan 2016M378 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Campbell-Savona Central School District – Financial Condition (2015M-42)
… that will not be used. Develop a formal plan indicating how much money will be reserved, how each reserve will be funded and when the balance will be …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… The purpose of our audit was to evaluate reserve fund management practices and internal controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Livonia – Justice Court (2015M-76)
… the clerk to perform monthly bank reconciliations or accountabilities for their review. The Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76CUNY Bulletin No. CU-447
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Benefits Office Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice … Buy Out Payment is taxable income and will be included in the employee’s taxable gross wages and is subject to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-447-cuny-health-benefits-buy-out-waiver-program-payment-cycleState Comptroller DiNapoli Releases Municipal Audits
… information is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business … claims totaling $30,150 before board audit and approval. In addition, officials did not ensure sufficient …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 767
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). Affected … regulations require employees eligible for advance payment of Earned Income Credit to file a new Form W-5 Earned Income … family size are met. Eligible employees have the option of receiving advance payment of Earned Income Credit directly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditSUNY Bulletin No. SU-329
… The purpose of this bulletin is to notify SUNY agencies of calculation changes pertaining to 403(b) deductions. Affected … The purpose of this bulletin is to notify SUNY agencies of calculation changes pertaining to 403b deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansCredit for Previous or Military Service – New Career Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-service25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… interest earned). If you are age 55 or older at retirement and your regular plan would provide a greater benefit, the …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Credit for Previous or Military Service – Career Plan
… employer before that employer elected to participate in the Retirement System. Service Before Your Date of … member of this System, or another public retirement system in New York State, your service may be recredited and your … an earlier tier of membership does not always result in a better benefit. Please review your options carefully …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… employer before that employer elected to participate in the Retirement System. Service Before Your Date of … member of this System, or another public retirement system in New York State, your service may be recredited and your … an earlier tier of membership does not always result in a better benefit. Please review your options carefully …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-service