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Bovina Fire District – Fund Balance (2015M-138)
… May 31, 2015. Background The Bovina Fire District is a district corporation of the State, distinct and separate from the Town of Bovina, and is located in Delaware County. The District is governed by an elected … of funds on hand to reduce future tax levies. Develop a written long-term capital plan that details anticipated …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Regional State Park Police Disability (Section 363-e) – Regional State Park Police Plan
… at least five years of total service credit as a regional state park police officer in the New York State Office of Parks, Recreation and Historical … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1867/regional-state-park-police-disability-section-363-eMore About This Retirement Plan – Police and Fire Plan
… This retirement plan summary describes the benefits available … 5 and 6 Police and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) … under Article 14. The information in this publication does not apply to you. Throughout this publication, you will find …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the … desk cash receipts for the period June 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library … for the Library’s collection and disbursement of donated funds. The Treasurer has not maintained a detailed …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney … the guilty plea of Linda Miller, 57, of Englewood, New Jersey, over the theft of more than $162,000 in pension benefits from the New York State and Local Employees Retirement System. The … New York State Comptroller Thomas DiNapoli and Attorney …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000State Agencies Bulletin No. 1435
… Officers and the Office of the State Comptroller (OSC) in reconciling employees’ social security numbers and names in the NYS payroll system (PayServ) with the Social Security … Officers must reconcile social security numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reportedTown of Newfield – Selected Financial Activities (2013M-2)
… an attempt to force the accounting records to agree to the bank balance. The monthly and the last two annual reports … records is periodically reconciled to cash per the bank statement. Require timely and accurate monthly and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2State Agencies Bulletin No. 917
… and Institution) for 21P employees Contract Pay Teacher: Method of Payment In accordance with the 2007-2011 … the actual number of days (excluding pass days) within the teacher’s academic year. Biweekly payments are calculated as … and/or Inconvenience Pay) *Daily Rate is prorated if the teacher works less than 100%. If a teacher is not in Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/917-restoration-contract-pay-and-additional-pay-21p-institution-teachersPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… The Port Washington Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andVillage of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.8 million for the general, …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Dansville Central School District – Separation Payments (2016M-102)
… Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of Dansville and Wayland in Steuben County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… service billing and collection. An outside billing agent creates billing reports, issues billing invoices to …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Proposed Regulations
… is amended to read as follows: c. MTA subsidiaries shall mean the Long Island Rail Road Company, the Metro-North … planned use or purpose of debt issuances; scheduled debt service payments for both issued and proposed debt; the … amount of proposed debt and assumed interest rate(s); debt service for each issuance as a percentage of total pledged …
https://www.osc.ny.gov/legislation/proposed-regulationsCUNY Bulletin No. CU-593
… instructions for processing the CUNY Health Benefits Buy Out Payment. Affected Employees ligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-593-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-610
… instructions for processing the CUNY Health Benefits Buy Out Waiver Program. Affected Employees Eligible CUNY … employees who elect to participate in the Health Benefits Buy Out Waiver Program Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-610-city-university-new-york-cuny-health-benefits-buy-outNutritional Assistance – Federal Funding and New York
… food benefits to low-income families to supplement their grocery budget and help them afford nutritious food. In …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceCandor Central School District – School Lunch Operations (2015M-173)
… that meals offered to students are nutritious and prepared in the most economical and productive manner for the period … Background The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in Tioga County and in the Towns of Caroline and Danby in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Shelter Island Union Free School District - Fund Balance (2020M-23)
… whether the Board appropriately managed the District’s fund balance. Key Findings Surplus fund balance levels … reserve was overfunded and the employee benefit accrued liability reserve was not established by Board resolution. … a resolution that establishes the employee benefit accrued liability reserve. Create CAPs in response to external audit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Service Retirement Benefits – Special 20- and 25-Year Plans
… for Section 383-e? Members with 20 years or more of creditable service can retire with 50% of their Final Average Earnings (FAE) , plus an additional 1% of their FAE for each year of creditable service beyond 20, …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsTown of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… properly for the period January 1, 2011, through July 31, 2012. Background The Town of Long Lake is located in Hamilton … and four Board members. The Town’s adopted budget for 2012 is $4,012,006. Key Findings Town officials have not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235