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Village of Suffern – Budget Review (B6-16-8)
… budget are reasonable. The tentative budget complies with the tax levy limit. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8East Moriches Union Free School District – Claims Processing (2016M-273)
… Suffolk County. The District, which operates two schools with approximately 730 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Chenango County. The District, which operates one school with approximately 400 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsWest Hempstead Union Free School District – Financial Condition (2016M-116)
… Nassau County. The District, which operates five schools with approximately 2,120 students, is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116State Comptroller DiNapoli Releases City of Newburgh Budget Review
… an allowance for uncollectible taxes and plans related to possible back pay expenditures due to expired union contracts. Also, the city continues to budget minimal amounts for contingencies and has not made …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewTown of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Salem Central School District - Purchasing (2019M-105)
… disclosed that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) … The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials did not provide sufficient oversight to ensure that retirees’ health insurance contributions were … Officials did not: Adequately segregate duties related to billing, collecting and depositing retirees’ health … Ensure that sufficient documentation was maintained to verify the calculations of certain retirees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Fort Edward Union Free School District - Financial Condition (2019M-245)
… District’s financial condition significantly declined due to a successful tax certiorari challenge. As a result, … officials did not adopt a multiyear financial plan to address future unexpected revenue shortfalls or … financial plan that is annually updated. Continue to explore options to provide for revenue enhancement, cost …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Loan Payroll Deductions – Legacy Reporting
… Once a loan has been approved and a check is sent to the member, a notification is sent to the employer through Retirement Online giving the amount to be deducted from the member’s salary on future payrolls. …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsGreen Tech High Charter School – Payroll (2023M-157)
… payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not support … approvals for miscellaneous payments totaling $16,706 made to seven employees. Could not support class coverage …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Accounts Payable Advisory No. 67
… Interest Payments on Certain Amounts Owed by the State, to the extent necessary to respond to the direct and indirect economic, financial, and social …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestUnified Court System Bulletin No. UCS-297
… taxes and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentRefunds – Divorce and Your Benefits
… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , withdrawal of membership , transfer … Unit will determine whether the entire refund can be paid to the member or whether a portion must be distributed to the …
https://www.osc.ny.gov/retirement/members/divorce/refundsOpinion 95-12
… -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered savings bank) MUNICIPAL … Deposits and Investments (authority to deposit or invest with a State or federally chartered savings bank) GENERAL … development agency (IDA) may deposit or invest their funds with a State or federally chartered savings bank. General …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid – Federal Funding and New York
… share. More than four million City residents were enrolled in the Medicaid program as of January 2025. The City reimburses the State for its local portion … must meet income eligibility requirements. Pregnant women are eligible for full Medicaid benefits regardless of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycSpecial 25-Year Plan for Nassau County Police Department Ambulance Medical Technicians (Sections 89-s and 603(o))
… (Return to Top) (Return to Top) (Return to Top) VO1868 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) … Information for members about 25 year special plan …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-police-department-ambulance-medical-technicians-sections-89-s-andSpecial Plan for Suffolk County Probation Department Peace Officers (Sections 89-s and 603-o)
… (Return to Top) (Return to Top) (Return to Top) VO1869 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) … Information for members about 25 year special plan …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-probation-department-peace-officers-sections-89-s-and-603-oSpecial 25-Year Plan for County Probation Department Peace Officers (Sections 89-t and 603(p))
… (Return to Top) (Return to Top) (Return to Top) VO1871 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) … Information for members about 25 year special …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-county-probation-department-peace-officers-sections-89-t-and-603pSpecial 25-Year Plan for Institutional Safety Officers (Sections 89-t and 604(q))
… and Local Retirement System (Return to Top) … Information for members about special 25 year retirement plan providing an alternative retirement benefit for institutional safety officers and safety and secur …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-institutional-safety-officers-sections-89-t-and-604q