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State Police Bulletin No. SP-188
… Purpose To notify the agency of a modification to Deduction Code 302. Affected Employees Employees in Bargaining Units … Troopers, Inc., the calculation routine for Deduction Code 302 will change from .848 to .685 percent of the … … To notify the agency of a modification to Deduction Code 302 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insuranceRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… to the Board are not accompanied by bank statements or bank reconciliations. Records were incomplete because … Key Recommendations Ensure the monthly reports received from the Treasurer include revenues, expenditures and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period … Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, … Board nor the membership reviews and approves claims prior to payment. The Board has not adopted a code of ethics as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the period of January 1, 2012 through December 5, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Orange Lake Fire District – Budgeting Practices (2015M-146)
… 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which … surplus funds to its reserves, which was not included in the budget. Key Recommendations Develop policies and … over the budgeting process so that proposed budgets are in the required format and contain sufficient and complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls for the period … The Treasurer processes and pays certain claims prior to the Board’s audit which are not statutorily authorized for … reports provided by the Treasurer include only year-to-date information and do not provide detail for the current …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period … The general fund’s unassigned fund balance declined to a deficit of nearly $2.9 million as of the end of 2014. … or capital plans. The County has not had sufficient cash to pay its bills and other obligations when due, resulting in …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Town of Preston - Financial Management (2018M-81)
… they plan to initiate corrective action. … Town of Preston Financial Management 2018M81 …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… York State Village Law, Section 3-301. Seek competition for six professional services totaling approximately …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… with the regulations of the Commissioner of the New York State Education Department (SED). Key Findings None …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mState Agencies Bulletin No. 1104
… detail was added to assist agencies who may use this data in their internal systems. OSC Actions OSC has modified the … paycheck/advice. The modification utilizes existing filler in positions 2248 to 2415 on the file (up to 168 characters). … 1 Deposit Amount Number 11 These fields will be displayed in this order up to eight times depending on the number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-dataVillage of Wurtsboro – Financial Operations (2017M-71)
… The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three … recurring revenues with recurring expenditures. Develop a plan for the general fund to repay the interfund loans from the water fund. Segregate the Clerk-Treasurer’s cash …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Port Chester – Payroll (2017M-115)
… overtime to cover staff shortages instead of hiring new officers. Ensure that all current CBAs have all current …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… access to the Authority’s water and wastewater systems for the period January 1, 2016 through August 14, 2017. … with water and sewer services. Budgeted appropriations for 2017 totaled approximately $8.8 million. Key Findings The … a timely manner. Establish formal policies and procedures for review and approval of the assessment of penalties and …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestmoreland Central School District – State Transportation Aid (2017M-220)
… Purpose of Audit The purpose of our audit was to determine whether the District applied for all State transportation aid to which it was entitled for the purchase of new buses for … Rome in Oneida County. The District, which is governed by a seven-member Board of Education, has approximately 950 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately … were accurate and complete and did not deposit receipts in a timely manner. We found that 93 percent of receipts … and accurate accounting records and deposit all money in a timely manner. Submit annual financial reports to the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Tier Status – Article 14 Benefits
… their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. … …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusMore About This Retirement Plan – New Career Plan
… 6 Police and Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire … benefits are provided by Sections 375-h and 375-i of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. PFRS members employed by the city …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planCUNY Bulletin No. CU-439
… The CUNY Office of Employee Benefits has requested OSC to adjust pre-tax and post-tax transit benefits so as not … benefit limits as outlined in IRS Publication 15-B (2012). OSC Actions At the request of CUNY, OSC has automatically adjusted the bi-weekly CUNY Pre-Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changes