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Contributing Toward Your Retirement – Article 14 Benefits
… employer, once you join the Retirement System, all salary and service earned in connection with all employment must be … federal income tax; Reported as wages for New York State and local income taxes; Reported as wages for Social Security; Reported as wages to the New York State and Local Retirement System, and used in the calculation of …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementState Agencies Bulletin No. 1549
… Purpose To notify agencies of the termination of payroll deductions via electronic input file from PEF for deduction code 392, Transamerica Life Insurance. Affected Employees Employees who previously … To notify agencies of the termination of payroll deductions via electronic input …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1549-payroll-deductions-discontinued-transamerica-life-insurance-offeredJustice Court Fund
… to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report Now Application Resources Other Resources Town and Village Court Revenue Report Contact Us JCR User Guide for Town and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundColumbia County – Payroll (2014M-121)
… complete and certify their hours worked on a time record. Payroll duties were not properly segregated. The auto-pay payroll system resulted in payments to part-time attorneys … supervisors or department heads. Ensure that the duties of payroll batch entry and approval are properly segregated. …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … 1, 2016 through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is … paid for employee benefits are accurate and seek recovery of inappropriate payments. Periodically review accrued leave …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… Purpose of Audit The purpose of our audit was to examine the Clerk-Treasurer’s records and reports for the … submitted an inaccurate 2016 annual update document (AUD) to OSC that was 88 days late. The Board did not perform, or …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… contracts with Orange-Ulster Board of Cooperative Educational Services (OUBOCES) and the Mid-Hudson Regional … Controls over the collection, processing, transmission and storage of personal, private and sensitive information (PPSI) … District. Ensure that all IT services are provided based on a formal service level agreement. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Village of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth … program (Program) has been established by the Village of Northville to operate youth development activities for … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Unified Court System Bulletin No. UCS-234
… Reporters within the City of New York in bargaining units TD and SG are now eligible for existing deduction code 534 as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesComptroller DiNapoli Releases School District Audits
… training for employees. Roxbury Central School District – Health Insurance Buyouts (Delaware County) Health insurance buyouts may have saved taxpayers …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Lake George Fire Company - Cash Receipts (2015M-216)
… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Department is a not-for-profit corporation incorporated in 1929, located in the Town of Hamlin, Monroe County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the financial activity to safeguard District assets for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Cincinnatus – Financial Operations (2016M-238)
… appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238What is the Real Property Tax Cap?
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… records. Ensure the Treasurer controls the disbursement of funds and discontinue allowing vendors to access the bank … B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Elmira – Financial Condition (2015M-226)
… August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of approximately 6,940 … and the reasonable level of fund balance to be maintained in each fund to meet the Town’s needs. Implement a plan to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… provides fire protection and emergency rescue services to approximately 18,000 residents. Budgeted … and did not ensure that the Treasurer disbursed money only after Board resolutions. Key Recommendations Solicit … and county contracts for the purchase of gasoline and diesel fuel. Enforce and monitor compliance with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mTown of Ticonderoga – Financial Records and Reports (2015M-301)
… 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. … accurate, supported by the accounting records and filed in a timely manner. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… adequate oversight and management of the Town hall capital project. Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not prepare an itemized project budget and did not appropriately monitor the project. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220