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Overview – Non-Contributory Plan with Guaranteed Benefits
… Your pension is based on your years of credited service and your final average salary (FAS). For … your FAS can include, but is not limited to, the following types of payments. In some cases, certain restrictions may … in the years used in the FAS calculation. The following types of payments are not considered regular compensation …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your pension is based on your years of credited service and your final average salary (FAS). For … your FAS can include, but is not limited to, the following types of payments. In some cases, certain restrictions may … in the years used in the FAS calculation. The following types of payments are not considered regular compensation …
https://www.osc.ny.gov/retirement/publications/1511/overviewNew York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The … 570 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… 2014 through January 7, 2016. Background The Young Women’s College Prep Charter School of Rochester is a public school … Young Womens College Prep Charter School of Rochester Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyOlean City School District – Financial Management (2016M-210)
… period July 1, 2012 through June 7, 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, … Olean City School District Financial Management 2016M210 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Bradford Central School District – Financial Management (2016M-253)
… District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Corinth Central School District – Financial Condition (2015M-68)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 1,200 students. General fund budgeted appropriations for the 2014-15 fiscal year are $20.7 million. Key Findings … did not prepare periodic year-end revenue projections for the Board. Key Recommendations Adopt general fund budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Monticello Central School District – Budgeting (2014M-97)
… needs of the District, resulting in an unnecessary burden on taxpayers. Unexpended surplus fund balance exceeds the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Bethpage Union Free School District – Leave Accruals (2015M-100)
… if the District’s non-instructional employees received and used leave accruals in accordance with employment contracts and collective bargaining agreements for the period July 1, … than 2,900 students. Budgeted appropriations for payroll and associated employee benefits for 2014-15 totaled $62.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Village of Stamford – Claims Audit (2022M-197)
… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Sweet Home Central School District – Financial Management (2022M-166)
… real property taxes at a level higher than necessary to fund operations. Recalculated surplus fund balance … revenue was underestimated by $3.4 million from 2018-19 to 2021-22. At least $1.7 million was improperly encumbered … with our recommendations but indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166State Comptroller DiNapoli Statement on MTA 2023 Budget
… ridership to return to a fiscally sustainable path.” Track state and local government spending at Open Book New … millions of state and local government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetLivonia Central School District – Software Management (2016M-293)
… Towns of Avon, Conesus, Geneseo, Groveland, Lima, Livonia and Springwater in Livingston County and the Town of Canadice in Ontario County. The District, … practices for enforcement, such as monitoring computer use and reviewing installed software, or include specific …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Friendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the District’s procurement procedures for the … requirements of this policy or require District officials to properly document compliance when they sought competition. … Recommendations Review and revise its procurement policy to include clear language addressing the procurement of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Northeastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period … a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, … all. The Superintendent did not compare payroll registers to source documents when certifying payrolls. Three employees …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Town of Guilford – Budgeting (2023M-144)
… realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance … by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway fund. The Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Willsboro Central School District – Student State Aid (2023M-119)
… 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would have already … a timely manner. The District also claimed $8,569 in aid to which it was not entitled. District officials also did not: Establish adequate procedures to ensure State aid was properly claimed for all special …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119State Agencies Bulletin No. 1914
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase and a one-time retroactive … 291) will increase retroactively as follows: Effective Date Biweekly Amount 04/01/2020 $31.10 04/01/2021 $32.11 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationComptroller DiNapoli Releases Municipal Audits
… budget includes a tax levy of $142,186,245. City of Troy – Budget Review (Rensselaer County) Significant revenue …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsTown of Butternuts – Disbursements (2021M-62)
… process and exceeded its authority under New York State Town Law (Town Law) by authorizing insurance claims and … The Board also exceeded its authority under New York State General Municipal Law (GML) by allowing a third-party … Town’s bank account that, at times, had more than $500,000 on deposit. In addition, the Board allowed debit cards to be …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62