Search
Indian River Central School District – Financial Condition Management (2022M-92)
… report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of … they would take corrective action. … Determine whether the Indian River Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… (District) officials maintained complete and accurate capital asset inventory records. Key Findings District … addition, capital asset inventory records also contained one or more of the following exceptions: For all 90 capital …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate … officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. … fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his own …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Street and Sidewalk Cleanliness
… monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology used by the Mayor’s Office of Operations to rate street and sidewalk cleanliness. Our audit covered the period … DSNY’s Enforcement Division created an Area of Concern watch list based on its monitoring efforts, this information …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367SUNY Bulletin No. SU-177
… on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … 12/31/10. (Please refer to Payroll Bulletin Number SU-174 for additional information) The HIRE Act expires on 12/31/10; therefore, the Social Security tax for employers resumes effective 1/1/2011 and employee records …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the … Employees Employees hired under the HIRE Act Effective Date(s) Institution paychecks dated January 13, 2011 … the Tax & Compliance mailbox. … To inform agencies of the expiration of the HIRE Act employer tax credit and of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… the Board provided proper oversight of District operations for the period January 1, 2012, through August 27, 2013. … comprises five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $329,600 for the 2013 fiscal year. Key Findings The Board-adopted …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Monroe County – Golf Course Contract Management (2014M-111)
… properly manage or enforce their contract with an external operator and failed to take corrective action to address … of golf-fee revenues into a County bank account. The operator did not perform or pay for a number of duties, … daily cash receipts and revenue records and require the operator to make daily deposits into a County-designated bank …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Department’s … The Department does not charge inspection fees up to the maximum amounts permitted by Regulation. If the … it could nearly have generated sufficient revenue to more closely match its operating costs. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… and a method for ensuring Town purchases are considered in aggregate. … Town of Ontario Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137State Agencies Bulletin No. 912
… earnings. OSC Actions OSC will update the Garnishment Spec panels in PayServ to reflect this change. Garn Spec 1 also will be updated with the following remark: Per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/912-processing-change-support-order-arrearsOrdinary Death Benefit – State Police Plan
… to an on-the-job accident. The ordinary death benefit is a one-time, lump sum payment (your beneficiaries would not … of absence (with or without pay); While you are receiving workers’ compensation or other employer-funded benefits (up to two …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitVested Retirement Benefit – Career Plan
… as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 Full vested benefit at age 62. … as early as the first of the month following your 55th birthday. Tier 6 Full vested benefit at age 63. Your Vested …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five … provisions of the retirement plan that you were covered by in your last public employment determine the vested benefit. For an …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 Full vested benefit at age 62. … as early as the first of the month following your 55th birthday. Tier 6 Full vested benefit at age 63. Your Vested …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitEscalation – Article 14 Benefits
… it will increase or decrease each April at a rate equal to the increase or decrease in the cost-of-living index or 3 … you begin collecting your service retirement benefit prior to the full escalation date, your benefit may be eligible for … by 1/36th. If you retire more than three years prior to the full escalation date, your benefit will not be …
https://www.osc.ny.gov/retirement/publications/1644/escalationVested Retirement Benefit – New Career Plan
… as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 Full vested benefit at age 62.Early … as early as the first of the month following your 55th birthday. Tier 6 Full vested benefit at age 63. Your Vested …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefit