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Depew Union Free School District – Financial Condition (2016M-229)
… Purpose of Audit The purpose of our audit was to review the District’s … Background The Depew Union Free School District is located in the Towns of Cheektowaga and Lancaster in Erie County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229Town of Stony Point – Budget Review (B6-13-15)
… liquidate the accumulated deficit in the Town’s general, highway and enterprise funds as of December 31, 2003. Local … expenditures, such as the purchase of equipment or construction of capital assets. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Cleveland Hill Union Free School District – Financial Management (2017M-235)
… to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background … is in compliance with the statutory limit and develop a plan to use excess funds in a manner that benefits District residents. Transfer any …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsState Agencies Bulletin No. 1526
… Background In November of 2012, OSC created a new employee identifier in the payroll system to eliminate the use of social security number as the main employee identifier. The NYS employee number should be safeguarded. … to protect the data: Treat the EmplID as a confidential identifier Do not publish the NYS EmplID on training rosters …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemPine Valley Central School District –Financial Management and Procurement (2014M-36)
… requirements. The District’s reserve policy does not address the need for maintaining certain reserve balances or … the requirements of its purchasing policy and require the claims auditor to regularly monitor for compliance during the audit of claims. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementMember Annual Statement
… is secure. Use it when you call or write NYSLRS. How do I change my name? You can use Retirement Online to change …
https://www.osc.ny.gov/retirement/members/member-annual-statementLocust Valley Water District – Budgeting (2013M-179)
… 31, 2012. Background The Locust Valley Water District is located in the Town of Oyster Bay, in Nassau County. The District is governed by an elected three-member Board of Commissioners …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Retirement System Membership – Forest Rangers Plan
… Special Plan Coverage 1 If you become employed as a forest ranger with the New York State Department of … Retirement System is mandatory. If you were employed as a forest ranger prior to January 1, 1998, to be covered by this … Police and Fire Retirement System by December 31, 1997. “Forest ranger” in this case refers to all persons in the …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… tools they should be. As officials responding to an audit, you will be asked to prepare two documents at the … these two documents. Download a copy of Responding to an OSC Audit Report: Audit Responses and Corrective Action … agree with the findings. We include your audit response in an appendix to the audit report, so that readers will be …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… ensured that the central treasurer properly accounted for extra-classroom cash receipts and disbursements for the … advisors followed the established, informal procedures. A faculty advisor improperly deposited the money from a number of fundraisers and end-of-year contests into her …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mTown of Delhi - Highway Department Leave Records (2020M-53)
… report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway … (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not being properly …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53CUNY Bulletin No. CU-706
… Schedule, Visiting Lecturer/Doctoral Schedule, CLIP Instructor, CUNY Start Instructor, EOC Lecturer and EOC Lecturer Doctoral Schedule … Schedule, Visiting Lecturer/Doctoral Schedule, CLIP Instructor, CUNY Start Instructor, EOC Lecturer and EOC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-706-2021-lump-sum-payments-eligible-city-university-new-yorkNutritional Assistance – Federal Funding and New York
… $405.8 million in FFY 2024. WIC is available to pregnant individuals, breastfeeding individuals up to 12 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistancePulaski Academy and Central School District – Financial Condition (2016M-81)
… School District is located in the Towns of Richland, Sandy Creek and Albion in Oswego County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… Thomas P. DiNapoli is urging New Yorkers to make sure they spend any gift cards they received this holiday season. … said. “This holiday season I encourage all New Yorkers to spend their gift cards in a timely manner to avoid possible … Thomas P DiNapoli is urging New Yorkers to make sure they spend any gift cards they received this holiday season …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsGroton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Opinion 88-6
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of municipality to contribute … §§200 et seq .; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1); RETIREMENT AND SOCIAL SECURITY LAW, §§113, 470: A … an indeterminate cost and benefits are not payable until retirement. You ask whether a "defined contribution pension …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Unified Court System Bulletin No. UCS-107
… to receive a stipend if the employee's new NYS salary now exceeds the employee's Military salary. OSC will … Tax Health HIBTSP Special Before Tax Health Adj Payroll Register and Employee’s Paycheck/Advice The Earnings Codes … and the payment amounts will be displayed on the payroll register. The earnings code descriptions and payment amounts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleTown of Athens - Town Clerk/Tax Collector (2018M-41)
… in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County Treasurer (Treasurer) in a … $11,179 were deposited from between one to 33 days after receipt. In 2016, the Clerk deposited $37,036 in real property taxes from between one to 24 days after receipt. Bank reconciliations were not always prepared …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41