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State Agencies Bulletin No. 1973

… agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2022 is $21,386.41. Affected Employees Employees who are Tier 5 members of ERS Plan Type 87 are affected. Background … overtime earnings limit for 2022 of $21,386.41 for Tier 5 ERS members. Questions Questions regarding this …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employees

Albany Public Library – Leave Accruals (2015M-293)

… January 1, 2013 through August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public School Library … Albany Public Library Leave Accruals 2015M293 …

https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293

Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)

… Central School District (District) officials could achieve cost savings by offering health insurance buyout incentives and providing select … in-house. Key Findings District officials could achieve cost savings by: Offering an acceptable health insurance … Central School District District officials could achieve cost savings by offering health insurance buyout incentives …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-cost

Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process

… regularly engaged at agreed-upon wages by the hour, day, week, month, year, or other authorized period, including any … or interest payments on debt. Payments made pursuant to a court order. Amounts due upon lawful contracts for periods exceeding one year. Retirement contributions by a participating employer in the New York State and Local …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-audit

Village of Palmyra - Financial Management (2019M-94)

… improper budgeting and accounting practices that resulted in inaccurate accounting records and reports. Key …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94

Town of Westfield - Real Property Acquisition (2019M-119)

… the Town intends to purchase or sell to help ensure the price is reasonable. Town officials disagreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119

Geneseo Central School District - Online Banking (2019M-172)

… was limited. Provide information technology (IT) security awareness training to employees. In addition, sensitive IT … that officials and employees receive adequate IT security awareness training. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172

State Agencies Bulletin No. 1791

… pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) members for calendar year 2020 is … regarding this bulletin may be directed to the Payroll Retirement mailbox. … pensionable overtime earnings limit for Tier 5 Employee Retirement System ERS members for calendar …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1791-tier-5-pensionable-overtime-earnings-limit-calendar-year-2020-employees

Town of Lloyd - Information Technology (2019M-36)

… for personal use. The Board did not provide IT security awareness training for employees who used Town IT assets. … with the acceptable use policy. Provide IT security awareness training to personnel who use IT resources. Adopt …

https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36

Eggertsville Fire District – Financial Activity (2017M-27)

… and reported and that District money was safeguarded for the period January 1, 2015 through November 17, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27

Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)

… determine if the Town established internal controls over water billing and collections for the period of January 1, … appropriations for 2013 totaled $2.1 million. Key Findings Water billing and collection duties were not fully segregated … and compensating controls have not been established. The water clerk could make adjustments to customer accounts …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28

Summitville Fire District – Financial Activities (2016M-395)

… Summitville Fire District Financial Activities 2016M395 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395

Town of Dayton - Supervisor's Records and Reports (2019M-189)

… action. Appendix B includes our comments on issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189

Town of Cornwall – Financial Condition (2014M-123)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … adopted budgets that did not provide sufficient revenues to fund expenditures and relied on fund balance to finance operations. The Board has not created multiyear …

https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123

State Agencies Bulletin No. 130

… No. 89, issued April 6, 1999, by correcting the deduction code (replacing code 314 with 317) and adding negotiating unit 87 for this … the initial input of transactions to OSC for the deduction code 317, CSEA Universal Life Program. Agency Processing … No 89 issued April 6 1999 by correcting the deduction code replacing code 314 with 317 and adding negotiating unit …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-program

Town of Knox – Internal Controls Over Payroll (2014M-35)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the period of January 1, 2012 through August 31, 2013. Background The … The purpose of our audit was to examine the Towns internal controls over payroll for the period of January 1 2012 through August 31 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35

Lackawanna City School District - Tuition (2019M-59)

… was incorrectly billed for nine students, resulting in overpayments totaling $5,300 for eight students and an …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59

Island Trees Union Free School District – Overtime (2016M-389)

… July 1, 2015 through June 30, 2016. Background The Island Trees Union Free School District is located in the Town of … Island Trees Union Free School District Overtime 2016M389 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389

Town of Throop – Procurement (2022M-173)

… competition for purchases subject to competitive bidding and for professional services.  Key Findings  The Board did … manner. Town officials agreed with our recommendations and indicated they were initiating corrective action.  … competition for purchases subject to competitive bidding and for professional services …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173

State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget

… process, the state budget includes increased spending and policy changes on issues of importance to New Yorkers, including housing, health care, mental health and education. While year-over-year spending growth appears … reserve levels are critical, as out year budget gaps and an uncertain economy create future fiscal pressure. “I am …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budget