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Sodus Central School District – Software Management (2022M-64)
… install software on their computers without authorization. Of 134 software applications that we reviewed, only three (2 … Limit permissions for installing software to users who need these permissions to perform their job duties and … a complete and comprehensive software inventory list of all authorized, appropriate and necessary software …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64State Agencies Bulletin No. 2375
… The purpose of this bulletin is to notify agencies of the 2025, year-end processing schedule for AC-230s (Report of … AC-230 processing and ensure accuracy of W-2 reporting for 2025, agencies must submit AC-230s to OSC in accordance with … be turned over to the Office of Unclaimed Funds in April 2026. Outreach to employees with uncashed paychecks issued in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2375-schedule-submitting-2025-year-end-returned-checksTown of Philipstown – Financial Management (2024M-100)
… from $85,436 to $975,475 over the six-year audit period. Adopt a transparent budget that clearly communicates the … or the associated funding sources to taxpayers. Develop, adopt and periodically update a written multiyear financial … future expenditures. Key Recommendations Develop and adopt budgets for each fund with sufficient estimates of …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100IRS Pension Limitation – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… ERS Tier 36 members under Article 14B Sections 551 552 553 IRS Pension Limitation …
https://www.osc.ny.gov/retirement/publications/1841/irs-pension-limitationIRS Pension Limitation – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO IRS Pension …
https://www.osc.ny.gov/retirement/publications/1526/irs-pension-limitationIRS Pension Limitation – Coordinated Plan For ERS Tier 5 Members
… Plan information for ERS Tier 5 members under Article 15 IRS Pension Limitation …
https://www.osc.ny.gov/retirement/publications/1523/irs-pension-limitationIRS Pension Limitation – Coordinated Plan For ERS Tier 3 and 4 Members
… for ERS Tier 3 and 4 members under Articles 14 and 15 IRS Pension Limitation …
https://www.osc.ny.gov/retirement/publications/1522/irs-pension-limitationState Agencies Bulletin No. 2069
… Purpose: The purpose of this bulletin is to notify agencies of the 2022 year end processing … schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background: To maintain the efficiency of … January OSC Receipt Prior To Deadline Mentioned Above YES YES YES YES YES NO OSC Receipt After Deadline Mentioned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksCity of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… whether cash receipts from the Community Activity Center were properly accounted for during the period January … totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City … officials need to improve controls over Community Activity Center cash receipts. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228DiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… and retired in Aug. 2020, is alleged to have submitted a false Record of Activities (ROAs) with the town for filing with the State Comptroller. ROAs are documents in …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudXVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are further …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $273.4 billion at the end of the third quarter of State Fiscal Year 2024-25. For the three-month period …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterState Audit Shows Need to Improve Response to Noise Complaints in NYC
… The growing number of noise complaints related to nightlife establishments in New York City highlights the … such as the SLA. However, NYPD officials could only document actions related to eight of the 22 clubs. DiNapoli's … taken by police officers, or the records are unclear as to how their actions addressed the complaints. DiNapoli …
https://www.osc.ny.gov/press/releases/2017/06/state-audit-shows-need-improve-response-noise-complaints-nycTown of Keene – Records and Reports (2024M-27)
… report – pdf] Audit Objective Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and … were not reported in the annual financial report (AFR). Of the 20 journal entries we reviewed, six (30 percent) were … with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we prepared. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; … in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Village of Walton – Bio-Digester Capital Plan (2016M-378)
… Purpose of Audit The purpose of our audit was to determine if Village officials adequately … substantial costs. Village officials received an offer letter from New York State Empire State Development for a …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Town of Putnam – Accounting Records and Reports (2022M-188)
… report – pdf] Audit Objective Determine whether the Town of Putnam (Town) Town Supervisor (Supervisor) maintained … sound financial decisions. Due to the Supervisor’s lack of oversight of the former bookkeeper, including ensuring … our comments on issues raised in the Town’s response letter. … town putnam audit records reports …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188DiNapoli: NYC Financial Plan Improved From June
… according to State Comptroller Thomas P. DiNapoli’s analysis of the city’s November financial plan update . “Amid … savings of $1.1 billion by the end of the plan period (FY 2026), but this will not be enough to counter an increase in … Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-junePayroll Improvement Project Bulletin No. PIP-018
… allowed to contribute. Each V Code has a set limit period (calendar or plan year) and a year-to-date maximum … 6 OT Limit V15 RTR Memo CPLT NYT/NBE/NYEBT6 225,000.00 NYC Plans Pensionable Earnings (No OT) Tier 6 Calendar Year … Salary V16 RTR Memo OTLmt NYT/NBE/NYEBT6 17,301.00 NYC Plans Overtime Earnings Tier 6 Calendar Year Tier 6 OT by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservAccidental Disability – Special 20- and 25-Year Plans
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … benefit regardless of the amount of service you have. “Accident” has a specific meaning with NYSLRS disability … within two years of your discontinuance from service. The law defines “in service” as: Being paid on the payroll; or On …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disability