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Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund balance for the … 5 increased by $1.4 million during the audit period due to inadequate budgetary estimates. The Board has not adopted …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185

City of Hornell – Information Technology (2017M-293)

… how City officials will manage potential disasters that affect the IT system. … City of Hornell Information …

https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293

Galway Central School District - Fund Balance Management (2017M-267)

… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267

Town of New Hartford – Procurement (2017M-149)

… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … Town officials did not consider the aggregate amount to be expended for storm water remediation projects that … Recommendations Consider the aggregate amount projected to be expended for the same or similar type of work when …

https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149

State Agencies Bulletin No. 1625

… System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2018 is $19,001.55. Background … Employees who are Tier 5 members of ERS Plan Type 7Y and TRS Plan Type 7X Effective Dates Institution Paychecks dated … overtime earnings limit for that year for Tier 5 ERS and TRS members as follows: ERS and TRS Overtime Limit by …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employees

Division of Housing and Community Renewal Bulletin No. DH-43

… Employees Employees represented by DC 37, Local 1359, in Bargaining Unit 67 Effective Date(s) Paychecks dated …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-43-district-council-37-local-1359-division-housing-and

Concord Industrial Development Agency – Agency Management (2015M-61)

… Purpose of Audit The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 … Concord Industrial Development Agency was created in 1980 to further the economic development of the Town of Concord. … Key Finding The Board has not taken sufficient action to initiate new projects and encourage the creation or …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-management

Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)

… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … appointed by the Cattaraugus County Legislature. According to its annual report and meeting minutes, the Agency had 34 …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-community

Village of Margaretville - Fiscal Management (2018M-78)

… the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …

https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78

Division of Housing and Community Renewal Bulletin No. DH-36

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to the Rent Regulation Services Unit (Article 4 – Employee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-36-district-council-37-local-1359-division-housing-and

Cost-of-Living Adjustment – Police and Fire Plan

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never …

https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustment

Additional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan

… for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for your unused sick leave at retirement cannot be used to: Qualify for vesting. For example, if you have four years … and ten months of service credit and you need five years to be vested, your sick leave credit cannot be used to reach …

https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341j

Cost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never …

https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustment

Cost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never …

https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustment

State Agencies Bulletin No. 752

… 230s received after these deadlines may not be reflected in the 2007 W-2 Statements. Therefore, agencies will be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/752-year-end-procedures-and-deadlines-processing-returned-paychecks-ac-230

State Agencies Bulletin No. 814

… Purpose To notify agencies of the additional requirement of the … AC 1476-P (Report of Check Exchange) have been revised to accommodate additional required documentation as advised …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/814-additional-requirement-submitting-form-ac-1476-p-report-check-exchange

City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)

… was to assess the City’s hydroelectric power operations and software management for the period July 1, 2015 through … Background The City of Auburn is located in Cayuga County and has a population of approximately 28,000. The City, which is governed by the City Council, operates and maintains a variety of services for the benefit of its …

https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99

North Warren Central School District – Financial Condition Management (2017M-197)

… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed general fund balance for the period July 1, 2013 through May 31, 2017. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017m

Town of Greece – Information Technology (2017M-145)

… June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145

Accounts Payable Advisory No. 38

… information regarding this Advisory Opinion, see: Guide to Financial Operations (GFO), Chapter XIV, Section 10 - …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programs