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Minerva Central School District – Financial Condition Management (2020M-60)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Shelter Island Union Free School District - Fund Balance (2020M-23)
… used to fund operations during this time. The unemployment insurance reserve was overfunded and the employee benefit … appropriately prepared or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce … policy. Adopt budgets that include reasonable estimates for appropriations. Discontinue appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Town of Clifton – Financial Management (2014M-217)
… The Town had a cash deficiency of approximately $325,000 at the end of fiscal year 2013. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Travel Advisory No. 12
… Detail page, as follows: For online agencies: Travelers, or their proxies, must complete the SFS Mileage Detail page …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… deficiencies such as no proof of address for 54 of the 193 new students’ applications and no proof of birthdate for 15 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mTown of Barton – Financial Planning (2015M-52)
… Purpose of Audit The purpose of our audit was to assess the Board’s financial planning practices for the … Findings Board members budgeted similar amounts from year to year for specific line items, without considering … actual revenues and expenditures when determining amounts to be budgeted for each revenue and appropriation line. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… complete report - pdf] Audit Objective Determine whether the Board adequately managed the Town’s financial condition and received accurate financial reports to help it do so. Key Findings The Board did not adopt structurally … Determine whether the Board adequately managed the Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Town of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the … The purpose of our audit was to examine Justice Court receipts for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed, 207 check disbursements, … compliance, which resulted in apparent overpayments of $2,180. Key Recommendations Review and revise policies, … staff and enforced. Ensure a thorough, independent review of disbursements occurs prior to payment to verify that …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34State Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… State Comptroller Thomas P. DiNapoli released a statement today after the arrest of Muge Ma following a joint … United States Attorney Geoffrey Berman and the FBI. “At a time when so many New Yorkers are suffering and sacrificing … with my office to hold this scammer accountable.” Press Release Chinese National Arrested For $20 Million Scheme To …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamConstitutional Tax Limits
… a municipality’s tax limit. File Constitutional Tax Limit Form Now Enrollment Instructions [pdf] Having problems? … related to completing the Constitutional Tax Limit form Select option 3 Or Email us at: … demonstrate how to complete the Constitutional Tax Limit form using OSC's online reporting system. This filing …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsState Agencies Bulletin No. 2379
… 2025 are affected. Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits , the first $5,250 of … OSC has prepared the attached letter explaining the tax rules governing Educational Assistance Benefits and … fringe benefit. As such, it is supplemental taxable income, will be added to the employee’s taxable gross wages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025Available Options – New Career Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Career Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Police and Fire Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. "Initial value" is an …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Regional State Park Police Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – State University Police Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1823/available-optionsAvailable Options – Forest Rangers Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. "Initial value" is an …
https://www.osc.ny.gov/retirement/publications/1864/available-options