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State Agencies Bulletin No. 1877
… limits for employees enrolled in the New York State Deferred Compensation Plan for calendar year 2021: The regular yearly contribution amount for Deferred Compensation will remain the same at $19,500.00. An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … consistently appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the … balance. District officials used surplus funds each year to finance reserves instead of funding reserves through the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and claims … amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund balance was less … financial plan. The claims auditor did not report to the Board or prepare written reports for the Board showing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsNortheastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period … a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, … all. The Superintendent did not compare payroll registers to source documents when certifying payrolls. Three employees …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Uniondale Union Free School District – Information Technology (2023M-61)
… network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Morris Central School District – Fund Balance Management (2023M-47)
… to fund operations. The Board overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an average … limit in a manner that benefits taxpayers. Develop a plan to reduce reserve balances to reasonable levels. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mPutnam Valley Central School District – Financial Condition (2016M-135)
… Purpose of Audit The purpose of our audit was to examine the District’s financial conditions for the period … Key Findings District officials used surplus funds to increase reserves and the debt service fund each year. … District officials did not use these restricted funds to pay for reserve and debt service related obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Saranac Central School District – Payroll (2015M-298)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … year total approximately $31.7 million. Key Findings The payroll clerk’s duties were not adequately segregated because …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Town of Lebanon – Justice Court (2013M-247)
… was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the period January 1, 2011, to March 31, 2013. Background … four council members, is the legislative body responsible for managing Town operations. During the audit period, the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Suffern - Budget Review (B20-6-2)
… revenue and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year are … sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Software Management (2015-MR-3)
… [pdf] and, Monroe Community College [pdf] . Purpose of Audit The purpose of our audit was to assess software … colleges, that have many different users that perform a variety of functions. Typically, colleges will have several … of the software they own, how it us used and how best to track user rights to ensure licensing compliance. The …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3East Moriches Union Free School District - Budget Review (B7-15-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5North Colonie Central School District – Claims Processing (2013M-9)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims audit process for the period July 1, 2011, to September 30, 2012. Background The North Colonie Central … claims processing policies which require all claims to be audited prior to payment except for certain allowed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Town of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. Background The Town of Wayne is located … and surcharges of $2,510. Key Findings The Justice failed to account for all moneys received and the Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Stay Informed – Special 20- and 25-Year Plans
… achieve financial security in retirement or in the event of a disability or death. Use these tips to help … representative to request specific information or schedule a pre-retirement consultation . Subscribe to our … your benefits, as well as important retirement news. Like us on Facebook for quick tips and updates on a variety …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … with the City of Elmira and Big Flats Fire District No. 1 to provide fire protection services to District residents. The District’s 2014 budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160DiNapoli: Clerk Pocketed Thousands in Fines
… of those dollars and falsifying records in a vain attempt to conceal her crimes,” DiNapoli said. “The St. Lawrence … was instrumental in helping my staff bring this individual to justice. We will continue to work with law enforcement across the State to protect …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesCUNY Bulletin No. CU-106
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefitCity of Lockport -- Budget Review (B7-1-14)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14