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Additional Service Credit for Sick Leave (Section 41[j]) – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Additional Service Credit for Sick Leave Section 41j
https://www.osc.ny.gov/retirement/publications/1522/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Coordinated Plan For ERS Tier 3 and 4 Members
… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Credit for Previous Public Employment or Military …
https://www.osc.ny.gov/retirement/publications/1522/credit-previous-public-employment-or-military-serviceAbout Employer Contribution Rates – What Every Employer Should Know
What every employer should know about NYSLRS what it means to participate as an employer
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-ratesIf You Need Help – Governmental Accounting Standards Board
… please consult with your accountant or an independent auditor. If you have questions about your GASB report or for … (GASB) Reporting or Retirement Online Troubleshooting from the dropdown). You can also call 866-805-0990 (press 1 to … standards ensure pension transparency and consistency of information across governments Overview …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpSprings Union Free School District - Payroll (2018M-222)
… corrective action. … Springs Union Free School District Payroll 2018M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Village of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254City of Binghamton - Water System Cybersecurity (2018M-152)
… the confidentially communicated IT recommendations. District officials generally agreed with our recommendations … Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152State Agencies Bulletin No. 1846
… NYCBERS (7T), NYCERS (7U), and NYSTRS (7X). Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on April 1, 2020, which provides for dollar limitations on benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkTown of German Flatts – Fiscal Stress (2015M-217)
… The Town of German Flatts is located in Herkimer County and has a population of approximately 13,000. The Town is … million. Key Findings The Board did not adopt realistic and structurally balanced budgets. The Board did not adopt a … has not developed a comprehensive multiyear financial and capital plan. Key Recommendations Ensure that budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of Adams – Justice Court Operations (2020M-163)
… to perform the audit. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of Orangetown – Overtime (2017M-48)
… The Town of Orangetown is located in Rockland County and has a population of approximately 50,500. The Town is … total approximately $73 million. Key Findings The Board and Town officials did not develop overtime budgets based on known needs and historical trends. Officials did not adequately monitor …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Westchester County - Financial Condition (2018M-151)
… over the past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Fire Island Union Free School District – Claims Auditing (2023M-114)
… increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. Because the Board did not develop and adhere to adequate guidance on performing its claims audit duties, … claims totaling $82,743 could not be properly audited due to one or more of the following: 17 claims totaling $59,992 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Village of Hewlett Neck – Financial Management (2022M-35)
… balance. The Board: Adopted budgets that were not based on historical revenue and expenditure trends. Revenues were … a four-year total of $505,187 more than necessary in taxes. Maintained an excessive level of surplus fund … The Board should: Adopt realistic budgets based on historical trends and known plans for the fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Town of North Norwich – Budgeting (2015M-54)
… determine if Town officials effectively planned, monitored and controlled the Town’s budget for the period January 1, … The Town of North Norwich is located in Chenango County and has a population of approximately 1,800. The Town is … Town Board. Budgeted appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted … supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide agricultural or horticultural …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Schenectady City School District – Financial Condition (2014M-168)
… is governed by an elected seven-member Board of Education and operates 19 schools with approximately 9,600 students. … as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for 2010-11 through … balance to finance operations. Key Recommendations Develop and adopt a fund balance policy establishing the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Mid-Hudson Library System – Procurement (2016M-261)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement process for the … quote is in agreement with the State contract prior to ordering. The Library System's purchasing policy does not … address what internal procedures to use for purchases that do not require competitive bidding. Key Recommendation Modify …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Gates-Chili Central School District - Financial Management (2019M-53)
… and adopting budgets that include reasonable estimates for revenues and appropriations and the amounts of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Housing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for CDBG and HOME (Follow-Up) (2023-F-42)
To determine the extent of implementation of the recommendation included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f42.pdf