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State Agencies Bulletin No. 1355
… Purpose To provide agencies with instructions for processing taxable educational … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … To provide agencies with instructions for processing taxable educational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1355-educational-assistance-benefitsSeaford Union Free School District – Capital Assets (2024M-112)
… taxpayers lack assurance that all assets that should be in the District’s possession are within the District and that … totaling $2,135 could not be returned because they were in opened boxes. The remaining four graphics cards were … $822. We located 208 monitors totaling $18,096 stored in the high school basement and middle school IT office that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Unified Court System Bulletin No. UCS-128
… Affected Employees Eligible employees in Negotiating Units DR, F8, G9, S9, SR, SY, 86 and 87 Effective Date(s) Uniform … upon return from leave, provided the return to the payroll is prior to May 31, 2008. Eligible employees on Workers' … 2007. OSC will notify OCA when the automatic processing is completed. Employees in Negotiating Units SR, SY and S9 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-128-december-2007-ucs-uniform-allowance-and-uniform-blazerAkron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… pleaded before U.S. District Judge Elizabeth A. Wolford to theft of government money. The charge carries a maximum … at the Bank of Akron, $18,000 of grant funds intended to be used for educational expenses for his children. The … June 9, 2015, Lobur provided $15,000 of the grant funds to his children, but also converted more than $1,000 of the …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… of Multi-Modal funding must be approved by he President Pro Tem and Majority Leader of the Senate and the Speaker of …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programFormer Avon Police Chief Pleads Guilty to Stealing Federal Funds
… announced today that that Joseph Geer, 40, of Caledonia, NY, pleaded guilty before Chief U.S. District Judge Elizabeth … program, which carries a maximum penalty of 10 years in prison, and a fine of $250,000. Assistant U.S. Attorney … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsPartial Lump Sum (PLS) Payment at Retirement — For Eligible NYSLRS Members
… the amount of your reduced lifetime benefit. Eligibility for New York State and Local Police and Fire Retirement … would be eligible to receive: Sign in to your Retirement Online account , and under “My Account Summary,” click … of our Forms page and submit it with your retirement application. (Return to Top) Receiving Your PLS Payment …
https://www.osc.ny.gov/retirement/members/partial-lump-sum-paymentDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… governments in New York State ended their fiscal year 2022 with a fiscal stress designation, down from 20 a year ago, State Comptroller Thomas P. DiNapoli announced today. Of the 14, nine were announced today. These … local governments were in fiscal stress in fiscal year 2022 was largely due to the infusion of aid from the American …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataDiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… trends for New York City agencies’ performance data, staffing, and spending. “We continue to shine a light on the … of Education DOE is the largest public school system in the nation, serving roughly one million students in more … has yet to receive $1.2 billion from the Federal Emergency Management Agency. Nurse Staffing : The pandemic amplified …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesCity of Lockport – Cash Flow (2014M-195)
… May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square miles and serves … million. Key Findings The City’s accounting records are in such poor condition that City officials do not know the … accounting records are complete, accurate and maintained in a timely manner so that the Council and City officials can …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195New Hope Fire Department – Board Oversight (2017M-298)
… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town Fire … New Hope Fire Department Board Oversight 2017M298 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialWheelerville Union Free School District – Fund Balance (2016M-9)
… The Wheelerville Union Free School District is located in the Town of Caroga in Fulton County. The District, which operates one school … Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9North Babylon Union Free School District – Financial Condition (2016M-32)
… The North Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … District officials employed budgeting practices resulting in fund balance appropriations that were not needed. The … calculations or justifications for the funding levels in the reserves. The District maintained balances in two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Sylvan Beach – Board Oversight (2013M-34)
… 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital project and settlement proceeds were accounted …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Village of West Hampton Dunes – Financial Operations (2013M-390)
… that these services are obtained at the best possible price. Key Recommendations File annual financial reports with …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390City of New Rochelle – Financial Condition (2014M-158)
… The City’s capital projects fund and internal service fund-workers’ compensation (workers’ compensation fund) had deficits for each of the last …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158City of Batavia – Business Improvement District (2017M-283)
… 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately 15,500 … nine-member City Council. The Council created the BID in 1997. The BID is a geographic area in which a charge is … past 13 years by a total of approximately $464,000 or an average of $42,000 each year. Key Recommendations Enter into …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283