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Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, … 2011, to January 14, 2013. Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationHyde Park Central School District – Financial Management Practices (2012M-172)
… to evaluate the District’s financial management practices for the period July 1, 2010, through March 26, 2012. We … The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 students and … elected members. The District’s budgeted expenditures for the 2011-12 fiscal year were approximately $85 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mExamination of Unemployment Insurance Benefits 2016 Annual Report
… Purpose The objectives of our examination were to determine if payment requests and payments DOL approved … and $50,928 in future payments that claimants would not have received had DOL not taken corrective actions based on …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportState Comptroller DiNapoli Statement on New York City Preliminary Budget
… Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: … than projected revenue and $2.4 billion allocated but not spent on asylum seekers through June 30, 2026 will be used to fund …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetJustice Court Fund: Invoice Billing Program
… and village justice courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice … of the report to the town or village Chief Fiscal Officer (CFO). The CFO is responsible for accounting for the payments he or she …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… not provide Board resolutions establishing five reserve funds totaling $36 million, could not provide a clear purpose … to fund District operations. Ensure that all reserve funds are properly established by resolution, which should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesRensselaer City School District – Financial Condition (2016M-286)
… Purpose of Audit The purpose of our audit was to determine if the Board properly managed the District’s … fund balances. District officials transferred $1.3 million from two reserve funds to the general fund without appropriate support. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Village of Monticello – Board Oversight (2016M-337)
… before an actual water meter reading was done or address how water accounts should be billed for minimum usage. The …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… unresolved. During the 20-month audit period, the School’s credit card transactions totaled $158,065 . We reviewed … totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s … payment and review was 68 days. Key Recommendation Adopt new, or update existing, policies to address credit card use, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… whether the Superintendent and the Director of Business Services provided adequate fiscal oversight over District financial operations for the period June 1, 2011, to July 9, … did not provide sufficient oversight over the District’s financial operations. They both failed to properly assign …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… the Town's financial management and fuel inventory records for the period January 1, 2011, to July 31, 2012. Background … members governs the Town. The Town's budgeted expenditures for the 2012 fiscal year were approximately $823,000 for the general fund, $1.1 million for the highway fund, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253SUNY Bulletin No. SU-318
… Background Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateState Police Bulletin No. SP-214
… implements the 2018-2023 Agreement between the State of New York and the New York State Police Investigators Association (NYSPIA), … to all employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-214-2020-state-police-holiday-bonus-paymentState Police Bulletin No. SP-224
… implements the 2018-2023 Agreement between the State of New York and the New York State Police Investigators Association (NYSPIA), … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-224-2021-state-police-holiday-bonus-paymentState Agencies Bulletin No. 1893
… Purpose The purpose of this bulletin is to describe new Time Entry Earnings Codes to be used to adjust overtime. … the tracking of overtime adjustments in PayServ, new Earnings Codes have been created. Effective Dates … that cannot be automatically calculated by the system: New Earnings Code Description ARO Adj Retro Raise for OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeLife Changes: What If I Leave Public Employment?
… 6 members needed ten years). Sign in to your Retirement Online account to view your total estimated service credit, … Service (IRS) as an early distribution from a qualified pension plan. The amount reported could be considered taxable … Most members can estimate their pension using the benefit calculator in Retirement Online . The calculator uses your …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employmentOpinion 88-5
… bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover retired employees); … officials. A town has power under an established health plan to reduce benefits for retirees and for persons eligible … to retire but not yet retired. STATE CONSTITUTION, ARTICLE V, §7: Health insurance benefits are not within the …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Oversight of Dam Safety
… (DEC) is adequately regulating dam owners across the State to ensure their compliance with safety requirements. … have occurred throughout U.S. history, causing immense property and environmental damage and ending thousands of …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls … 1, 2011 to December 31, 2013. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have 32 advance accounts with a total value of $101,050 as of March 31, 2012. Key Findings At one OCFS …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsMandatory Service Credit Purchase Payments – Enhanced Reporting
… mandatory service credit purchase is covered under Section 414h and is a pretax deduction …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-payments