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Town of Riverhead – Allocation of Administrative Costs (2012M-247)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s … to other departments and districts accounted for in other funds. However, we found that the allocation method is not … budget, which is not equitable because all the departments do not use the same type and degree of services. …

https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247

Village of Washingtonville – Financial Condition (2013M-346)

… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition for the period … overestimated certain revenues and allowed appropriations to be overexpended causing deficits in these funds. The Board allowed appropriations to be overexpended for many line items and in total for the …

https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346

Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits

… as shown in the examples next to the fields. An incomplete form cannot be saved. Once you have completed the form, click the “Create Printable DRO” button to generate … the completed DRO proposal to NYSLRS. Please Note:  This form works best with JavaScript enabled. For assistance in …

https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-template

Village of Liberty – Financial Condition (2013M-109)

… it deemed necessary, but the Village rarely receives that total amount, making it necessary to use more fund balance … address the Village’s deteriorating financial position and capital assets. Key Recommendations Ensure that her records … taxes. Develop long-term funding for financial and capital plans and consider capital needs in its current …

https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109

V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance

… modify a Department value, complete the COA Change Request Form, which can be found on SFS Coach and submit it to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agencies

State Comptroller DiNapoli Releases School District Audits

… systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … the district did not have systems in place to account for textbooks purchased for and loaned to nonpublic school students and cannot …

https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-audits

Town of Exeter – Town Clerk/Tax Collector (2024M-15)

… a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit … manner. Specifically, the Clerk did not:  Deposit 39 real property tax collections, totaling $505,197, within 24 … without indication of the actual date of receipt.  Remit real property taxes to the Town Supervisor (Supervisor) on a …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15

State Agencies Bulletin No. 1932

… the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE  – if the … employee’s Grade on the Position Data page (based on the NYS Position Number) is equal to 600 and a value exists in … and Job do not match  – if the Position Number equals the NYS Position Number on the employee’s Job Data page but the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-and

Unified Court System Bulletin No. UCS-296

… below: Salary Plan: UCS NUC UCO UCC – Increments Only NYS Bargaining Unit: S9 DR, F8, G9, SA, SD, SG, SK, SN SR, SY … and Job do not match – if the Position Number equals the NYS Position Number on the employee’s Job Data page but the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-increments

Unified Court System Bulletin No. UCS-297

… annual salary, but it is considered pensionable earnings . Tax Information The JLP payment is supplemental taxable … and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method.  Yonkers income tax withholding will be calculated using the Flat Rate …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-payment

Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)

… Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts … approximately $370,000. Key Findings There are no controls in place requiring the Board’s review and approval of claims …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179

Town of Webb - Ski Collections (2018M-188)

… payment were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations … Develop policies and procedures over ski collections to provide guidance on how collections should be recorded, … documentation for each type of ski lift transaction to be able to reconcile transactions to ensure their …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188

Hubbardsville Fire District - Board Oversight (2018M-107)

… fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107

Special Accidental Death Benefit – State Police Plan

… death benefit, your surviving spouse will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This benefit is a pension equal to your salary at the time of your death reduced by: The …

https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefit

Special Accidental Death Benefit – Special 20- and 25-Year Plans

… death benefit, your surviving spouse will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This benefit is a pension equal to your salary, reduced by: The amount of the accidental …

https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefit

World Trade Center Presumption – Special 20- and 25-Year Plans

… If you participated in the World Trade Center (WTC) rescue, recovery or cleanup efforts, and you … condition. You may be eligible to reclassify your service or disability retirement benefit to an accidental …

https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumption

Village of Suffern – Budget Review (B6-16-8)

… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s general, water, sewer and capital projects …

https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8

East Moriches Union Free School District – Claims Processing (2016M-273)

… two schools with approximately 730 students, is governed by an elected five-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273

Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)

… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria operations were … $9 million. Key Finding District officials did not perform a per-meal cost analysis to determine if lunch pricing is adequate. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operations

West Hempstead Union Free School District – Financial Condition (2016M-116)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … schools with approximately 2,120 students, is governed by a seven-member Board of Education. Budgeted appropriations … long-term plans. Without long-term financial plans to reduce expenditures or raise additional revenues, the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116