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Mandatory Contributions – Enhanced Reporting
… 15; PFRS Tier 5 members covered under RSSL Article 22; ERS Tier 6 members covered under RSSL Article 15, as modified … . You should maintain a record of a member’s contribution rates with your payroll records until the member retires. … There are some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have reached their cessation …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… (ECA) funds were properly collected, recorded, deposited and disbursed. Key Findings Student treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual … ECA funds were properly collected recorded deposited and disbursed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activities were … was safeguarded. Key Findings The Board did not ensure Company claims were audited on a monthly basis as required by … deemed interests in contracts totaling $91,106 with the Company. Company officials did not ensure collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mAlexander Central School District – Financial Management (2020M-64)
… report - pdf ] Audit Objective Determine whether the Board and District officials properly used and managed fund balance and reserves. Key Findings While the Board and District … Determine whether the Board and District officials properly used and managed fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Town of Corning – Financial Condition (2020M-13)
… manage the Town’s financial condition, which resulted in the townwide (TW) general fund having unassigned fund … revise its fund balance policy. Reduce unassigned balance in the TW general fund and use excess funds in a manner that benefits taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Village of Hilton - Financial Management (2020M-31)
… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Area #1 – IT Policy – Information Technology Governance
… IT policies define the Board’s expectations for appropriate user behavior, … notification be given to certain individuals when there is a breach of the security of the system as it relates to … online banking activities. The policy should identify what online banking activities are allowed; who is authorized …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyStreet Construction-Related Permits
… that DOT did not always ensure that permittees were in compliance with the street permit requirements. Among the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsPayroll Improvement Project Bulletin No. PIP-018
… with a status “Elect”, and a contribution rate within the limit for the current plan year, are impacted: New York State … employees’ rate of pay for calculating payments such as Overtime, Lost Time, Pre-Shift Briefing, Overpayments, etc. … Limit V03 RTR Memo OT Lmt ERSBT5 20,763.51 NYSERS Overtime Earnings Tier 5 Calendar Year Tier 5 OT Limit V04 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservWest Niles Fire Company – Financial Activities (2017M-205)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Company operations … recorded and reported and money was safeguarded for the period January 1, 2016 through July 26, 2017. Background …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… the procedures used by the District to purchase goods and services that are subject to competitive bidding and … Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, … a total of $116,626. Key Recommendations Solicit bids for bus and van transportation services that have no current bid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Village of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer County and has a …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Crown Point Fire District – Board Oversight (2024M-29)
… operations. As a result, the Board cannot assure taxpayers and other interested parties that the District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not … 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29SUNY Bulletin No. SU-161
… represented by United University Professions (UUP) in Bargaining Unit 08 Effective Date(s) Employees in … paychecks dated 9/16/09 Background Pursuant to Chapter 213 and the 2007-2011 Agreement between UUP and the State of New York, the VRWS Program has been extended …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsOpinion 97-8
… (Memorandum of the State Comptroller in Support of the bill which became L 1983, ch 550, 1983 Legislative Annual, p … [ii][a][5]). February 21, 1997 Terrence M. Hammill, Mayor City of Oswego …
https://www.osc.ny.gov/legal-opinions/opinion-97-8State Comptroller DiNapoli Releases School Audits
… District , Southold Union Free School District and the Webster Central School District . "In an era of limited … being overstated by a total of 9.5 days valued at $3,623. Webster Central School District – Financial Condition (Monroe … District Southold Union Free School District and the Webster Central School District …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Town of Prattsville – Justice Court (2012M-243)
… 29, 2012. Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. During our audit … period, the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243College of Fredonia – Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 to March … by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesComptroller DiNapoli Releases School Audits
… officials did not maintain up-to-date disposal records and 10 of 25 assets (40 percent) totaling $43,330 were not … limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for debt service. …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Hewlett Bay Fire District
… District’s procedures for procuring professional services and internal controls over information technology for the … in Nassau County, covers approximately 4.5 square miles and serves approximately 15,000 residents. The District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-district