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City of Newburgh – Budget Review (B6-16-17)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the general fund as … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Thousand Islands Central School District – Purchasing (2016M-283)
… Key Findings The District’s policy did not establish dollar limits and did not specify the number or type of … Recommendations Revise the purchasing policy to include dollar limit thresholds and address the procurement of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund budgets. The Board did not adopt a policy to establish an adequate level of unrestricted fund balance to be maintained, resulting in the need to issue revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… [read complete report – pdf] Audit Objective Determine whether … a result, the risk that the District may become the victim of a cybercrime and experience financial losses is … users, six users were not authorized by the Board to conduct online banking but were inappropriately provided with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179State Agencies Bulletin No. 1972
… to their regular contribution. The Deferred Compensation “Retirement Catch-Up” provision, available to employees in each of the last three years prior to normal retirement age, increases from $19,500.00 to $20,500.00, for … year 2022. Employees are not eligible to choose both the “Retirement Catch-Up” and the “50 and Over Catch-Up” in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022Village of Tannersville – Water Department Operations (2016M-417)
… Purpose of Audit The purpose of our audit was to review the Village’s water department operations for the … Key Findings Village officials did not require staff to perform periodic reconciliations of water produced to water billed. The Village’s water supply infrastructure …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Village of Hempstead – Budget Review (B17-7-6)
… funds as of May 31, 2005. New York State Local Finance Law Section 10.10 requires municipalities and school …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Brighton Central School District – Separation Payments (2016M-119)
… examine the District’s calculation of separation payments for the period July 1, 2014 through March 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $71.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Corporate Governance
… bear ultimate responsibility for the disconnect between pay and performance and excessive costs related to CEO …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… expert and independent review. Use this reference guide to familiarize yourself with the different roles and … functions are separate and distinct, and it’s important to understand the intended protection each is meant to provide. Select the name to learn about qualifications and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesState Agencies Bulletin No. 1976
… and over. These employees may defer up to $6,500 of age 50 catch-up contributions in addition to their regular … TDA code 414 only) employees qualifying for the 15year catch up. These employees can defer up to $3,000 in addition … 50 within the calendar year, will have their age 50 catch-up limit automatically applied. If employee chooses to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaTown and County Special Districts and Town Improvements
… Division of Legal Services 110 State Street 14th Floor Albany, NY 12236 Contact Elissa Sheehan, Division of Legal Services: …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsState Agencies Bulletin No. 1837.3
… certain categories or are caring for a minor child whose school or place of care has been closed or the childcare … who must take leave to care for a minor child because the school or place of care for the child has been closed due to the COVID-19 public health emergency. Employee wages under the EFMLA are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveState Agencies Bulletin No. 1829.2
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18292-april-2020-civil-service-employees-association-csea-retroactive-2DiNapoli: Former Savona Mayor Charged With Defrauding the Village
… State Comptroller Thomas P. DiNapoli said, "I thank District Attorney Brooks Baker and Sheriff James Allard for … investigation by Comptroller DiNapoli, Steuben County District Attorney Baker and Steuben County Sheriff Allard. An …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageMarch 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers … the Vehicle and Traffic Law effective onApril 1, 2000 to provide that every county and the City of New York shall … public awareness of handicapped parking laws. In order to fund this program the statute provides for imposition of a …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… degree, a class D felony, offering a false instrument for filing in the first degree and official misconduct. She was ordered to pay restitution of $33,189 for the money she stole from town fees and tax payments. If … auditors and investigators discovered a $14,000 shortage for 2013 and notified the town, while continuing to work with …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftContributing Toward Your Retirement – Regional State Park Police Plan
… covered by Article 11 benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These contributions, plus the …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementTown of Laurens – Budgeting Practices (2013M-204)
… the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background The Town of Laurens is … reasonable budget estimates. The Board received an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Employer Seminars
… Without your assistance, we would not be able to provide the benefits your employees have earned. Because … advantage of this service. Employer Education Seminar Learn about membership, registration, loans, transfers, … of their retirement benefit; Acquire information on how and when to contact us to obtain their specific member …
https://www.osc.ny.gov/retirement/employers/employer-seminars