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Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine schools … needed and not used to fund District operations. Review all reserves currently established and determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsVillage of Franklin – Fund Balance Management (2018M-13)
Village of Franklin Fund Balance Management 2018M13
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Middletown Enlarged City School District – Financial Condition (2017M-245)
… period July 1, 2016 through June 30, 2017. Background The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Creditable Service – State Police Plan
… is creditable. You may also receive credit for service as a: Police officer in the New York State Department of Environmental Conservation; Police officer or member of a police force or department of a State park authority or … completed a course of law enforcement training within two years of the date of your appointment; Member of the New …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
Determine whether the Town Assessors are properly administering select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Whitesville Central School District – Financial Management (2016M-313)
… include realistic estimates of appropriations based on actual needs and that estimates for the planned use of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … the annual budget. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… district created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The … it had sufficient cash flow, and could have saved $43,270 in interest payments for fiscal years 2012-13 through 2014-15. Not all purchase orders were issued in a timely manner, and some purchases were made with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingState Agencies Bulletin No. 2128
… purpose of this bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. Affected Employees Employees … of Employee Relations (OER) are affected. Background The NYS-Ride program is expanding to add a new NYS pre-tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingWaterville Central School District – Criminal History Background Checks (2016M-23)
… Purpose of Audit The purpose of our audit was to determine if District officials performed proper criminal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… benefit paid. You can choose from several pension payment options, all of which will provide you with a monthly … choose a lower monthly benefit to provide for a possible payment to a designated beneficiary after your death. Most … contact us to request an estimate. Filing Your Pension Payment Option Election You must file your pension payment …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionContract Advisory No. 21
Updating and PreEncumbering Contracts Converted During the EE1 Upgrade to SFS 92 and Correcting OffContract Payments
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Tuition Assistance Program – Metropolitan Learning Institute
… TAP awards totaling almost $8.7 million that were paid on behalf of 1,890 students. At the time of our audit, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteComptroller DiNapoli Releases School District Audits
… Auditors found that $4.2 million was maintained in the debt service fund although the funds had not been designated to pay debt. In addition, district officials improperly restricted funds in a debt reserve and maintained a capital reserve that was not …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsVillage of Keeseville – Financial Condition (2013M-192)
… 31, 2013. Background The Village of Keeseville is located in Essex County. The Village is governed by a Board of … operations, which contributed to the Village being in fiscal stress at the end of the 2011-12 fiscal year. … during the 2011-12 fiscal year. The sewer fund remained in fiscal stress at the end of the 2012-13 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Town of Parma – Financial Management and Information Technology (2012M-96)
… January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, … same time, the Board appropriated nonexistent fund balance in the highway fund budget for three of the last five fiscal … and procedures or a disaster recovery plan to follow in the event of emergency. The Town did not designate an …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96State Agencies Bulletin No. 2216
… Unit 05 who receive Earnings Code HZ1 and/or HZ2 on or after the Effective Dates listed above are entitled to … Agencies should continue to submit Hazard Duty payments on the Time Entry page or the Time Entry Interface (NPAY502) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceTown of LaGrange – Selected Financial Activities (2013M-107)
… 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. … The Court received $146,479 of bail money and $903,837 in fines and surcharges during our audit period. Key Findings … that it already owns to process and print payroll checks in house rather than using a contractor to process payroll. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Taxes and Interest
… We pay interest on items that were originally interest bearing such as bank … foreign governments and international corporations. Thirty percent (30%) of interest and security-related income will be …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestOpinion 88-16
… April 1, 1987. Therefore, the sheriff in the first three payroll periods thereafter would apply the entire amount of … between April 1, 1986 and April 1, 1987. In the fourth payroll period, the sheriff would first compute the amount of … not constitute the total amount of the execution ( Famous Pizza Ltd. , 119 AD2d 721, 501 NYS2d 135). Furthermore, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-16