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Town of Covert – Financial Management and Justice Court (2015M-180)
… receipted. Key Recommendations Ensure that budgets are structurally balanced by developing long-term financial … and capital plans and maintain fund balances that are sufficient to cover cash flow needs. Ensure that duplicate receipts are numbered, issued sequentially and retained where no other …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… employee separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mFayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… over the claims processing function to ensure that claims are adequately documented and supported, are for appropriate purposes and are audited and approved prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… are eligible for a tuition refund when they are enrolled in a post-secondary private school licensed by the State Education Department (Department), or in a business school registered with the Department, that … is complete. When such schools violate the Education Law §5001 (Law) – but remain in operation – students who drop …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… is an independent public benefit corporation whose goals are to advance job opportunities and economic welfare in the … is governed by a Board which comprises nine members who are appointed by the Town of Hamburg Board. The Agency … economic goals or other terms of the project agreements are not met. Agency officials did not have a system to track …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andCUNY Bulletin No. CU-580
… $59.55 Effective Date(s) Increases can be submitted in Pay Period 25C (Institution), paychecks dated 03/16/2017. … Actions Reporting the Rate Increases To increase the hourly rate(s), the agency must submit the following … date of the appropriate increase, and submit the new hourly rate. A separate request must be made for each of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You are required to contribute toward your retirement. Tier 1, 2 … on which rate your employer provides). Since you are contributing less of your own money to the Retirement … at the full rate. Tier 5 Members As a Tier 5 member, you are required to contribute 3 percent of your reportable …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementNormal Retirement – Article 14 Benefits
… the cost-of-living index. Some benefits are eligible for full escalation, while others are eligible for partial … years of service credit, you are immediately eligible for full escalation. Example: Retiring with 25 years of credited … $30,000 − $6,000 = $24,000 Total Annual Benefit + Full Escalation Filing Your Application for Service …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementVillage of Endicott – Budget Review (B4-14-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … Village’s general fund as of May 31, 2004. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… same fund or between funds. Revenue Transfers include, but are not limited to, the following types of transactions: … To facilitate accurate and timely reporting, deposits that are credited to account code 32601 - Temporary Undistributed Revenue, are expected to be reclassified not less than once a month to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersControls Over Cash Advance Accounts
… Education Department (SED) has adequate controls over the cash advance accounts it oversees to ensure the money is … Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsVillage of Endicott – Budget Review (B4-15-11)
… the Village's tentative budget for the 2015-16 fiscal year are reasonable. Background The Village of Endicott, located … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… accounts. Ensure that duplicate press-numbered receipts are issued or other form of supporting documentation is … funds collected and ensure that all funds collected are deposited in a timely manner. Ensure that all disbursements are supported by adequate documentation and are for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mGenesee County – Court and Trust Funds (2024-C&T-7)
… disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for safekeeping by order of …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the … are based on estimates of what each municipality is due. In the third month of each calendar-year quarter, these …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberOversight of Campus Foundations (Follow-Up)
… University of New York’s (SUNY) State-operated campuses are authorized to contract with foundations, which are private, not-for-profit corporations, to support … management, or other activities and functions that are not specifically vested with the campus. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followOptimizing Medicaid Drug Rebates (Follow-Up)
To determine the implementation status of the five recommendations made in our initial audit report Optimizing Medicaid Drug Rebates Report 2015S1
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followAccidental Disability – Regional State Park Police Plan
… eligible for the benefit. You may also be eligible if you are permanently disabled because you contracted HIV (where … You must apply for Workers’ Compensation benefits if you are eligible. Regardless of tier, the accidental disability … total amount of Workers’ Compensation benefits that you are eligible to receive. You must also select an option for …
https://www.osc.ny.gov/retirement/publications/1867/accidental-disabilityAccidental Disability – En-Con Police Officers Plan
… eligible for this benefit. You may also be eligible if you are permanently disabled because you contracted HIV (where … You must apply for Workers’ Compensation benefits if you are eligible. Regardless of tier, the accidental disability … total amount of Workers’ Compensation benefits that you are eligible to receive. You must select an option for the …
https://www.osc.ny.gov/retirement/publications/1822/accidental-disabilityState Agencies Bulletin No. 830
… Administrators. Questions Employees may enroll in NYS-Ride online at any time at https://participant.wageworks.com or by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/830-nys-ride-transportation-benefit-program-executive-branch-employees