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Caledonia-Mumford Central School District – Financial Management (2024M-101)
… Objective Determine whether the Caledonia-Mumford Central School District (District) Board of Education (Board) and … letter. … Determine whether the CaledoniaMumford Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Earnings Limits – Enhanced Reporting
… 401(a)(17) limits the earnings used in the calculation of pension benefits. The amount is set by federal law and periodically adjusted for inflation. Refer to the table …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsOpinion 2000-23
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary … the highest ranking subordinate to the head of the police department in such unit, is increased, the salary, as defined …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23State Comptroller DiNapoli Releases Municipal Audits
… financial reports to the State Comptroller’s Office. Town of North Elba – Cash Collections (Essex County) Auditors … the golf director did not provide adequate oversight of golf course collections. Auditors also found the park … did not ensure employees remitted collections at the end of activities. Frankfort Hill Volunteer Fire Company – …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall St. Profits Soared in First Half of 2020
… pretax profits reach $27.6 billion in the first six months of 2020, an 82 percent increase over the same period last … “Wall Street’s successful first half helps our state and city budgets because the securities industry provides an … the pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now about …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020Opinion 95-28
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured … Finance Board (see 12 USC §1422a), provide loans, in the form of advances, to member institutions, and other services, …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 88-65
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 89-12
… supervising work) GENERAL MUNICIPAL LAW, §§103, 800(5); 8 NEW YORK CODES, RULES AND REGULATIONS, §29.3: The employment …
https://www.osc.ny.gov/legal-opinions/opinion-89-12EDSS - Procurement Contract / Amendment Help
… Procurement Contract / Amendment will need to be created in the State Financial System (SFS) first. Please use the appropriate audit type in SFS based on the chart below. EON Electronic – … Non-Quick EBV Electronic – Best Value (RFP) In EDSS, you can search by the Audit ID or PeopleSoft ID to …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpSouth Buffalo Charter School – Employee Compensation (2018M-1)
… through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an eight-member Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… whether BOCES officials accurately paid salaries and wages for the period July 1, 2016 through June 30, 2017. Background … school districts. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $64 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… determine whether District officials adequately segregated Business office disbursement duties and whether the Treasurer … The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Walton Fire District – Financial Operations (2017M-238)
… adequate oversight of the District’s financial operations for the period January 1, 2016 through June 30, 2017. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled $226,831. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Town of Broadalbin - Records and Reports (2018M-63)
… financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… submitted to OSC in a timely manner each year. Independent audits were not performed for 2012 or 2013. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Operational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of … is properly routed, OSC is coordinating an effort to update this information. Please assist OSC in this process by …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… controls over the Department’s cash disbursements process for the period June 1, 2013 through January 31, 2015. … the Board of Fire Commissioners. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $230,000. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… the oversight of the Company’s financial operations for the period January 1, 2012 through February 28, 2014. … The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the Town of Queensbury, … or invoices. Key Recommendations Approve all payments for purchases made by committees. Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overCUNY Bulletin No. CU-432
… Purpose To notify CUNY agencies of the new voluntary insurance program (code 547) with Winston Financial Services available to members of City Employees Union Local 237. Affected Employees CUNY … the Payroll Deduction mailbox. … To notify CUNY agencies of the new voluntary insurance program code 547 with Winston …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-432-new-deduction-code-547-winston-financial-servicesState Agencies Bulletin No. 1248
… Employees in Bargaining Unit 31 Effective Date(s) Administration pay checks dated April 24, 2013 OSC Actions … . Questions regarding this Bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1248-new-deduction-code-552-pbanys-standard-ins