Search
Village of Walton – Bio-Digester Capital Plan (2016M-378)
… Consider abandoning the bio-digester project unless they can secure contracts with local companies for byproduct … million grant offered to the Village for bio-gas diversion can be used to help finance the cost of the project or to pay …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Campbell-Savona Central School District – Financial Condition (2015M-42)
… The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, Bath, … to the tentative budgets based on recommendations included in the annual OSC budget review. Discontinue the practice of adopting budgets that result in the appropriation of unexpended surplus funds and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. … The District’s budgeted general fund expenditures for the 2013-14 fiscal year are approximately $13 million. Key Findings For five of the District’s seven reserves, totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Genesee Falls – Fiscal Stress (2013M-146)
… 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The … The highway fund’s financial condition has diminished in recent years because of revenue shortfalls, and the Board … the highway fund experienced unplanned operating deficits in 2011 and 2012 of $49,263 and $71,979, respectively. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Albion – Water and Sewer Rents (2013M-108)
… 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The … appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… has administrative rights to the Village’s financial software. Therefore, she has the ability to add users, modify … Although audit logs are available through the financial software, they are not generated and reviewed by Village … to ensure that access to the IT system and financial software application is provided to a specified person based …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Wayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Town of Olive – Claims Processing and Information Technology (2012M-223)
… August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is … four elected members and an elected Town Supervisor. In the 2011 fiscal year, the Town’s operating expenditures … contract information be submitted for claims review. In addition, we reviewed 73 payments and found that 27 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Town of Livonia – Justice Court (2015M-76)
… Findings The Justices did not require the clerk to perform monthly bank reconciliations or accountabilities for their review. The Justices did not routinely submit monthly reports to OSC’s Justice Court Fund (JCF) and did not … bank reconciliations and accountability analyses on a monthly basis for the Justices’ review. Submit monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Unified Court System Bulletin No. UCS-147
… of the SOS increase. Affected Employees Eligible employees in Negotiating Units SY, DR, F8 and 87 Background Chapter 276 … authorize the continuation of this payment and an increase in the annual earnings amount. Effective Date(s) 4/2/09 - … report will be sorted by DeptID and then by employee name in alphabetical order. Fields on the report include EmplID, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-147-senior-officer-series-sos-differential-increase-eligibleUnified Court System Bulletin No. UCS-158
… of the SOS increase. Affected Employees Eligible employees in Bargaining Units SY, DR, F8 and 87 Background Chapter 276 … the continuation of this payment and an increase in the annual earnings amount. Effective Date(s) Effective … report will be sorted by DeptID and then by employee name in alphabetical order. Fields on the report include EmplID, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-158-senior-officer-series-sos-differential-increase-eligibleDepartment of Transportation Bulletin No. DOT-12
… for processing payments. Affected Employees CSEA employees in the Operational Services Unit (Bargaining Unit 03) in the Department of Transportation Background Chapter 10 of … eligible employees. Effective Date Payment will be made in a separate check dated June 11, 2008, Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-12-call-out-response-payment-employees-engaged-winter-maintenanceState Agencies Bulletin No. 1353
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s … are informed of the taxability upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014State Comptroller DiNapoli Releases Municipal Audits
… information is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business … claims totaling $30,150 before board audit and approval. In addition, officials did not ensure sufficient …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-369
… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Program. Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice … Buy Out Payment is taxable income and will be included in the employee’s taxable gross wages and is subject to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-369-cuny-health-benefits-buy-out-waiver-program-payment-cycleState Agencies Bulletin No. 767
… of Earned Income Credit directly from their employer in the form of regular EIC payments added to their paychecks. … , available on November 30, 2007, identifies employees in each agency who currently claim Earned Income Credit. The … Data Page and made effective for the first payroll check in 2008. For Institution agencies, the effective date is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditCUNY Bulletin No. CU-447
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Benefits Office Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice … Buy Out Payment is taxable income and will be included in the employee’s taxable gross wages and is subject to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-447-cuny-health-benefits-buy-out-waiver-program-payment-cycleEnding Your Membership – New Career Plan
… service and seven years have elapsed since you last worked in public employment; 1 If you are not vested, leave public … an officer or employee with an employer that participates in the New York State and Local Retirement System. 1 …
https://www.osc.ny.gov/retirement/publications/1515/ending-your-membershipEnding Your Membership – Non-Contributory Plan with Guaranteed Benefits
… Once you join, there are five ways your membership can end: If you do not have at least five years of credited service and seven years have elapsed since you last worked in public … 1 If you are not vested, leave public employment and voluntarily withdraw your membership ; If you transfer …
https://www.osc.ny.gov/retirement/publications/1513/ending-your-membership