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Whitney Point Central School District – Information Technology (2023M-179)
… Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Falconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… Union Free School District (District) officials secured user account access to the network and financial application and … contingency plan. Key Findings District officials secured user account access to the financial application but did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… services and funds projects to improve and maintain wildlife habitat, help control and prevent water pollution …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Galen – Financial Management (2014M-341)
… reserves within the operating funds that financed them and does not budget to fund reserves, and several reserves have … audit the books and records of the Supervisor. The Board does not adequately oversee and monitor the operations and …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Freeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective … Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and … are accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Montauk Fire District – Board Oversight (2024M-117)
… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists … cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there are any … the Office of the State Comptroller and file future AUDs in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… 2012. Background The Uniondale Fire District is located in the Town of Hempstead, in Nassau County. The District is governed by an elected … are inadequate, and it did not comply with the provisions in the existing policy. The Board did not review and/or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mCUNY Bulletin No. CU-407
… Employees Eligible 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-407-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-444
… on the employee’s paycheck stub or direct deposit advice. Tax Administration This payment is subject to all income and … status and withholding allowance(s) in the employee’s tax data record. Questions Questions about this Bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-444-cuny-health-benefits-buy-out-waiver-program-payment-cycleOpinion 89-38
… years in service or mortality rate (see NYPIRG v City of New York , 89 Misc 2d 262, 390 NYS2d 784, affd 48 NY2d 917, …
https://www.osc.ny.gov/legal-opinions/opinion-89-38State Agencies Bulletin No. 2011
… Counties earning Location Pay Downstate Adjustment (LOC) and eligible employees in Orange, Dutchess and Putnam … will systematically process the increase to Location Pay (LOC and LMH) in the Additional Pay page for NYSCOPBA … Unit April 2022 Amount Location Pay Downstate Adjustment (LOC) NYC, Rockland, Nassau, Suffolk and Westchester 01 $3,649 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payPerformance of Duty Disability – Special 20- and 25-Year Plans
… will be 50 percent of your FAE, plus an annuity based on any voluntary contributions you may have made and the … and Tier 5 and 6 members do not receive annuities based on those contributions. The performance of duty disability … in Performance of Duty (RS6442) . You must also select a pension payment option for the payment of your disability …
https://www.osc.ny.gov/retirement/publications/1517/performance-duty-disabilityOpinion 96-18
… only and is not a recommendation of this Office with respect to any particular measure. September 18, 1996 Anthony …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Lump Sum Payments – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsMember Contributions – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsTuition Assistance Program – CUNY York College
… York enrolled approximately 6,770 undergraduate students. TAP is an entitlement program designed to provide funds for … 2014, the school certified 17,517 awards totaling over $33.2 million that were paid to the school on behalf of 7,037 … students we sampled would have been ineligible for their TAP awards if their F grades had not been converted to NC …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-college