Search
City of North Tonawanda - Financial Condition (2020M-90)
… financial condition, officials did not establish a fund balance policy, multiyear financial plan or capital plan. The …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90State Agencies Bulletin No. 1846
… is to notify agencies of the 2020 maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), … Bill No. C00243, approved on April 1, 2020, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the annual compensation limit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkMargaretville Central School District – Financial Management (2020M-46)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Berkshire Fire District - District Operations (2020M-40)
… when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of Mooers – Payroll (2014M-087)
… 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 and is governed by an … payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Le Roy – Purchasing (2014M-106)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that … with the adopted purchasing policy for the period of January 1, 2013 through February 25, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Town of German Flatts – Fiscal Stress (2015M-217)
… 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately … amounts of fund balance the Town should maintain in each fund. Decrease reliance on annual RAN borrowings to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Hauppauge Union Free School District – Overtime (2016M-70)
… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. … Hauppauge Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Village of Corinth – Investment Program (2023M-146)
… (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials did not develop and manage a comprehensive investment program. During the 12-month audit period, the … Had officials considered other legally permissible investment options, the Village may have earned an additional …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Village of Monticello – Payroll (2022M-59)
… [read complete report – pdf] Audit Objective Determine whether Village of … that employees were paid appropriately. As a result, for the limited periods that we reviewed, 11 (15 percent) of … officers were overpaid by $49,000. Two officers accounted for $39,000 of the total overpayments. The payroll clerk …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Hempstead – Procurement (2022M-63)
… [read complete report - pdf] Audit Objective Determine if Town of Hempstead (Town) officials used competitive … our comments on the officials’ response. … Determine if Town of Hempstead Town officials used competitive methods …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Dutchess County – Court and Trust Funds (2014M-293)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293State Agencies Bulletin No. 319
… for the advance payment of the Earned Income Credit (EIC), with a maximum credit of $1,503. The new 2002 tables for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002State Agencies Bulletin No. 2301
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable … overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement System (NYCERS), New York … (NYCBERS) for the 2025 plan year is $20,958.00. Affected Employees: Tier 6 members of NYCERS, NYCTRS, and NYCBERS are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsOpinion 88-62
… finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: A town may establish a capital reserve fund to finance the … authorizes town boards to establish capital reserve funds for the purpose of financing all or part of the cost of the "construction, reconstruction or …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Are You Vested? And What It Means
… employment with five or more years of service and did not withdraw their membership are now considered to be vested. Tier 5 and 6 … sign into your Retirement Online account and go to the 'My Account Summary' section. You can also check your Member …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansState Agencies Bulletin No. 2325
… processed automatically. Affected Employees: All employees in the Agency Police Services Unit (BU31) represented by … Lag 03/27/2025 04/23/2025 Eligibility Criteria: Employees in Bargaining Unit 31 who received an April 2025 increase to … taxable gross, and will be reported on the employee’s Form W-2. Undeliverable Checks: When a valid payroll check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payDiNapoli Releases Bond Calendar for Second Quarter
… as an endorsement of the proposed issuances it contains, many of which will be subject to approval by the Office of …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-bond-calendar-second-quarterCUNY Bulletin No. CU-306
… miscellaneous earnings. Affected Employees Annual and hourly employees in Bargaining Unit TE with a title of Staff … and other increases effective August 15, 2007. The new rates and other information are contained in a memorandum … for all eligible salaried and hourly employees for Pay Period 11C, paychecks dated 8/30/07 Contract Provisions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-yorkCUNY Bulletin No. CU-294
… payment is to be paid to all eligible annual employees who are Active or on a Paid Leave ( SKL , WDL or MLS ) on the … date of 12/8/06. Employees on Workers' Compensation Leave are eligible for payment upon return to work. A Ratification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-york