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SUNY Bulletin No. SU-314
… 018028 5530100 Nursing Assistant 2 018027 5530200 Nursing Station Clerk 1 002445 2506100 Pharmacy Aide 006102 6301000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesClaims for Deceased Owners and Estates
… until we have reviewed your claim. All items that appear online are at least $20 or one share of stock. How to Prove … Learn how to submit your claim for lost money online or by mail …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… cash collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Pearl River Union Free School District – Competitive Procurement (2015M-363)
… Purpose of Audit The purpose of our audit was to review internal … enforce compliance with the District’s procurement policy when purchases were not subject to competitive bidding … ensure that District officials use competitive methods when procuring goods and services in accordance with State …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Village of Nassau – Budgeting (2018M-3)
… 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer County and has a population of approximately 1,100. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
Afton Central School District Management of Fund Balance and Reserves 2016M134
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mSouthside Academy Charter School - Enrollment and Billing (2019M-70)
… for the 2017-18 school year and it under-billed four other resident districts a total of $27,389. The School does not … on billings for accuracy and verify that the correct resident district is being billed. Ensure that every enrolled … Refund money due to the SCSD and bill the appropriate resident districts for the errors made on billings. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Mount Markham Central School District – Financial Management (2020M-39)
… officials properly manage fund balance and ensure budget estimates and reserves were reasonable? Key Findings District … Develop and adopt budgets that include realistic estimates for expenditures. Discontinue the practice of … officials properly manage fund balance and ensure budget estimates and reserves were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… and supporting documentation of separation payments for the period July 1, 2012 through April 12, 2016. … Board of Education. The District’s reported expenditures for the 2015-16 fiscal year totaled approximately $68.4 … do not maintain adequate supporting documentation for each separation payment. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andPutnam Valley Central School District – Financial Condition (2016M-135)
… $48 million. Key Findings District officials used surplus funds to increase reserves and the debt service fund each … However, District officials did not use these restricted funds to pay for reserve and debt service related obligations … how each reserve would be funded or when the reserve funds would be used. Officials budgeted for and levied taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… (District) officials secured user account access to the network and managed user accounts and permissions in … did not adequately secure user account access to the network or properly manage user accounts and permissions in … As a result, there is a significant risk that network resources, financial data and student information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a … for 2025 totaled $920,505 and the District’s vehicle capital reserve (Reserve) fund balance totaled … We encourage the Board to make the CAP available for public review. 1 We recognize there are numerous variables …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51SUNY Maritime College Review of PCard Transactions and TCard Expenses
… Program to provide their employees with a mechanism to pay for travel expenses. Traveler responsibilities include … that should not have been reimbursed. We also found that Metro officials did not effectively implement controls over …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesCity of Albany – Payroll (2015M-110)
… departments. Ensure that DGS employees work their required weekly hours in accordance with their collective bargaining …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Milford Central School District – Financial Condition (2016M-87)
… in Otsego County. The District, which operates one school with 417 students, is governed by an elected seven-member … officials did not maintain fund balance in accordance with statutory requirements. Over the last three years, … a manner that benefits District taxpayers. Adopt budgets with more realistic estimates based on prior year’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Town of Lexington – Town Clerk (2017M-188)
… 1, 2014 through November 10, 2016. Background The Town of Lexington is located in Greene County and is governed by an … Town of Lexington Town Clerk 2017M188 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188State Agencies Bulletin No. 1883
… the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees Employees who are members of ORP in Tiers 1-5 are affected. Background In accordance with Section 415 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… in its intended location and condition for use (i.e., freight and transportation charges, site preparation … Machinery and Equipment: Original contract or invoice cost Freight and drayage in, cartage, import duties, handling and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsMore About This Retirement Plan – Special 20- and 25-Year Plans
… employer’s special plan cost to the cost of the Article 14 plan and assign you to the less costly plan. Based on our … 20- or 25-year plan, you will be covered under Article 14. The benefit information in this summary does not apply to you. View your Article 14 plan book for more information. If your employer offers a …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planBorrowing Against Your Contributions – Basic Plan with Increased-Take-Home-Pay (ITHP)
… compensation (457) or tax-sheltered annuity (403-b) plan through your current employer that causes your loan to … Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article …
https://www.osc.ny.gov/retirement/publications/1511/borrowing-against-your-contributions