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Franklin Central School District – Information Technology (2022M-19)
… user accounts, periodically compare installed software to an authorized software inventory or develop an IT contingency plan. In addition to finding sensitive information technology control … responsible parties. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Town of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Village of Endicott – Budget Review (B4-16-7)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Travel Advisory No. 5
… Subject: Section XIII.3 – Record Retention – Travel and Expense was updated. Guidance: … State Comptroller (OSC) updated Chapter XIII, Section 3 – Record Retention – Travel and Expense of the Guide to … scanned images may also be used as the sole documents of record only when the agency has complied with the State’s …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… and four as “susceptible to fiscal stress.” The Village of Saugerties (Ulster County) was classified in “significant … (Franklin County), Sackets Harbor (Jefferson County), South Dayton (Cattaraugus County), and Whitehall (Washington … on self-reported data for 2023. The scores also cover 17 cities with non-calendar fiscal years, including the “Big 4” …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesCity of Newburgh – Budget Review (B6-15-24)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … all local governments that have been authorized to issue obligations to fund operating deficits to submit their … minimal amounts for contingencies, which provided the City with minimal flexibility to address revenue shortfalls or …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not … revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Niskayuna Central School District – Financial Condition (2012M-218)
… The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by the Board … Findings District officials’ appropriation of fund balance in excess of the amount actually available to fund operations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… which comprises four elected Trustees and an elected Mayor. Budgeted appropriations for the 2012-13 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173State Agencies Bulletin No. 1946
… agency return address for all Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 … to the agency name field must be within the 30-character limit. Note: Changes made to the agency return … address for direct deposit advice statements. Agency Response Deadline Agencies must submit corrections prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1901
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.61135% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1901-2021-special-assignment-duty-pay-calendar-year-2020Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s internal controls over … 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsLackawanna City School District – Financial Condition (2014M-119)
… Purpose of Audit The purpose of our audit was was to assess the District’s financial condition for the period … seven elected members. The District operates four schools with approximately 1,700 students. The District’s general … balanced budgets that fund recurring expenditures with recurring revenues. Reduce reliance on fund balance as a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… to examine the Library’s controls over cash disbursements and procurement for the period July 1, 2012 through June 30, … The Board also did not provide guidance for goods and services not required to be competitively bid. Therefore, … payments totaling $33,750. Key Recommendations Audit and approve all claims, other than those exceptions …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Town of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period … operating funds. Ensure that interfund loans between funds with different tax bases are paid with interest to the respective funds. Develop long-term …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Stay Informed – Article 14 Benefits
… to retire. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as important retirement news. Like us on Facebook and follow us on Twitter for quick … updates on a variety of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and …
https://www.osc.ny.gov/retirement/publications/1644/stay-informedContributing Toward Your Retirement – Career Plan
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a … an annuity when you retire. There will be some exceptions. For example, PFRS members covered by a collective bargaining … 5.75% More than $100,000 6% There will be some exceptions. For example, PFRS members covered by a collective bargaining …
https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirementContributing Toward Your Retirement – New Career Plan
… your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These … plus the interest they earn, will provide you with an annuity when you retire. Tier 5 Members If you are a Tier 5 … occurs first. These mandatory contributions are not annuity savings contributions and will not provide you with …
https://www.osc.ny.gov/retirement/publications/1515/contributing-toward-your-retirementContributing Toward Your Retirement – Non-Contributory Plan with Guaranteed Benefits
… your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These … plus the interest they earn, will provide you with an annuity when you retire. Tier 5 Members If you are a Tier 5 … occurs first. These mandatory contributions are not annuity savings contributions and will not provide you with …
https://www.osc.ny.gov/retirement/publications/1513/contributing-toward-your-retirementContributing Toward Your Retirement – Police and Fire Plan
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a … an annuity when you retire. There will be some exceptions. For example, PFRS members covered by a collective bargaining … 5.75% More than $100,000 6% There will be some exceptions. For example, PFRS members covered by a collective bargaining …
https://www.osc.ny.gov/retirement/publications/1512/contributing-toward-your-retirement