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State Agencies Bulletin No. 1881
… are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases … Consumer Price Index on December 31 of the previous year. In 2018, the maximum amount of OT that can be included in the final average salary of a Tier 6 member was changed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsTown of Columbus – Budget Development Practices (2012M-225)
… highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background … members, governs the Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board … revenues in fiscal year 2012, its adopted budget for 2013 is more closely based on realistic revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Edinburg – Justice Court Operations (2014M-226)
… of our audit to evaluate the Court’s financial operations for the period January 1, 2013 through April 30, 2014. … Perform monthly accountabilities and bank reconciliations for the fines and fees bank account and the bail bank … of our audit to evaluate the Courts financial operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Oppenheim – Town Clerk Operations (2014M-248)
… purpose of our audit was to examine the Clerk’s operations for the period January 1, 2013 through March 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $1.3 million. Key Findings The … of the Clerk’s financial duties and did not provide for an annual audit of the Clerk’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Hammond – Town Clerk Operations (2014M-350)
… through April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a population of approximately 1,190. The Town is governed by an elected five-member Town Board. The Town Clerk is an elected position, and the Clerk also serves as the …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Alexandria Central School District – Financial Condition (2016M-5)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $12.4 … The Board continually overestimated appropriations for the last three years. Although the Board appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… whether the Board properly safeguarded Village resources for the period March 1, 2012 through July 12, 2013 and to … and are not reviewed by the Board. The former Mayor's salary was increased without following applicable law. Key … attorney to determine whether the unauthorized salary increases made to the former Mayor can be recouped. … Village …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… review internal controls over selected Village operations for the period of June 1, 2011 through December 31, 2012. … Board of Trustees. Its general fund expenditures for the 2011-12 fiscal year were $35.9 million. Key Findings … Board nor the Library Board audits or approves claims for payment. Checks are signed with facsimile signatures of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mHarpursville Central School District – Financial Management (2013M-261)
… District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were approximately $16.1 million. … did not ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Village of Tannersville – Water Department Operations (2016M-417)
… 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately 700. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Chenango Forks Central School District – Financial Condition (2014M-98)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. … and 225 employees. The District’s budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… activities and cellular telephone purchases and use for the period July 1, 2013 through August 31, 2014. … with approximately 3,000 students. Budgeted appropriations for the 2014-15 fiscal year were about $90 million. Key … and the claims auditor did not properly review the claims for proper and accurate charges. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularBrushton-Moira Central School District – Financial Condition (2015M-340)
… The Brushton-Moira Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Mahopac Central School District – Financial Condition (2013M-302)
… audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $112.4 million. Key Findings … The operating surplus was achieved through a decrease in salary and employee benefit costs due to staff reductions and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Watertown City School District – Financial Condition (2016M-85)
… Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates eight … Key Findings The District overestimated appropriations in the adopted budgets by about 14 percent annually over the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January … in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of Greene and Smithville in Chenango County; the Towns of Lapeer and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mChatham Central School District – Financial Management (2023M-11)
… the Chatham Central School District (District) Board of Education (Board) and District officials properly managed … . The Board and District officials’ consistent practice of appropriating fund balance that is not needed and … officials: Annually appropriated over $1.3 million of fund balance they did not need or use to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Violating the Terms of a DRO – Divorce and Your Benefits
… member failed to designate the ex-spouse as beneficiary for an available death benefit. Rev. 2/23 … NYSLRS pensions …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… end of the second quarter of state fiscal year 2024-25. For the three-month period ending Sept. 30, 2024, Fund …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterSUNY Bulletin No. SU-52
… Checks dated 5/09/2001 for employees who are inactive or on leave without pay on 04/26/2001 OSC Actions OSC will insert a row on 4/27/2001 to cancel all general deductions except the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-are