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Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through October 8, 2014. … Cattaraugus County Legislature. According to its annual report and meeting minutes, the Agency had 34 active projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityVillage of Margaretville - Fiscal Management (2018M-78)
… report - pdf] Audit Objective Determine whether the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville (Village) officials have not adopted … has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the beginning of 2014-15 through …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Unified Court System Bulletin No. UCS-23
… State Court Clerk Association Affected Employees Employees in Bargaining Unit S9 are now eligible for this deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtSUNY Bulletin No. SU-110
… to receive the appropriate overtime or recall compensation in addition to the approved Standby compensation. Standby …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedCost-of-Living Adjustment – Career Plan
… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s … Life Allowance, even if you selected a different option at retirement. You will begin receiving …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… including age and number of years retired, your retirement benefit will permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s … Life Allowance, even if you selected a different option at retirement. You will begin receiving cost-of-living …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… all of which will provide you with a monthly benefit for life. You may elect the Single Life Allowance, which … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your … Single Life Allowance (Option 0). … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… permanently increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the … of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if … older and retired for ten or more years (generally applies to members in special plans that allow for retirement, …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentDiNapoli Statement on Executive Budget Proposal
… years, Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing, reduce the … Governor Cuomo has provided a good starting point to continue the progress made. Still, there is much work to be done. The challenge for the state is to align spending …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalSmithtown Fire District – Capital Project (2014M-231)
… District’s internal controls over capital asset spending for the period January 1, 2013 through June 30, 2014. … has almost 200 members. The adopted general fund budget for 2014 totals approximately $4.23 million. Key Findings The … have a capital asset policy and procedures to be followed for constructing and reconstructing capital assets. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… and expenses. Perform monthly bank reconciliations in a timely manner and present them and bank statements to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalAccounts Payable Advisory No. 64
… was stolen and cashed by a party other than the payee. In such instances, the vendor must complete an affidavit. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksSidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… financial activities of the Department and Companies for the period January 1, 2013 through April 23, 2014. … cash disbursements and receipts were properly accounted for. The Companies’ Trustees did not use bank statements … the bylaws are clear and address proper internal controls for cash disbursements and receipts and that documentation is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims … The Board did not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. Key Recommendations Ensure that all claims, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124State Agencies Bulletin No. 1515
… Purpose To notify agencies of acceptable forms of payment for checks submitted via AC230. Affected Employees Any … process and the risk of personal checks being returned for insufficient funds without OSC being notified, personal … no longer be accepted from employees as a form of payment for overpayments. Uncashed payroll checks, certified checks, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230State Agencies Bulletin No. 1625
… members for calendar year 2018 is $19,001.55. Background In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employeesCUNY Bulletin No. CU-277
… End Date: 12/7/06 Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee’s Paycheck/Advice The Earn Code … register. The earnings description “Uniform Allowance CUNY” and the amount will appear on the paycheck stub or … University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin explains procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesHolland Patent Central School District – Fuel Inventory (2023M-141)
… and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… of Port Dickinson (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village … inventories. Officials did not maintain a complete and current capital asset list (asset list). We were unable …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… did not properly record all financial transactions in the accounting records or prepare required annual reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m