Search
Limitations – Special 20- and 25-Year Plans
… limited based on your tier. Earnings above the limit will not be included in your pension calculation. For examples of … by more than 20 percent, the amount above 20 percent will not be included in your FAE calculation. Tier 6 If the … by more than 10 percent, the amount above 10 percent will not be included in your FAE calculation.* * Note: …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsWells Fargo Shareholder Proposal
Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of Wells Fargo’s efforts to prevent harassment and discrimination against its protected classes of employees.
https://www.osc.ny.gov/files/press/pdf/wells-fargo-shareholder-proposal-09-19-2023.pdfLocal Government Workforce Trends in New York State
The number of full-time local government workers employed outside of New York City contracted by 7.9% from 2007 to 2022, largely the result of two defining events – the recession of 2007-09 and the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-gov-workforce-trends-ny.pdfRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27)
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27.pdfDespite Progress, Pay Gap for Women Persists, March 2022
In 2020, women earned 83 cents to every dollar earned by men, a wage gap of more than $10,435 based on median earnings for men and women who worked full-time, as reported by the U.S. Census Bureau.
https://www.osc.ny.gov/files/reports/pdf/despite-progress-pay-gap-for-women-persists.pdfTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… citizen, veteran and other exemptions. The Assessor did not: Ensure that 68 of 85 (80 percent) granted exemptions we … applications, renewal forms or supporting documentation to verify eligibility for the exemption or accuracy of … transfer of four properties with agricultural exemptions to the County and did not require new owners of these …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Purpose of Audit The purpose of our audit was to examine the controls over cash disbursements for the … Board of Fire Commissioners, provides fire protection to approximately 9,000 residents. Budgeted appropriations for 2013 totaled $808,793. Key Findings The Board did not perform a proper audit of vouchers prior to payment or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mVillage of Tuxedo Park - Board Oversight (2018M-66)
… (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings Incompatible duties are … the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the Board. Competition was not sought for 14 professional services totaling $926,188. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… general fund subsidies. The Board of Education (Board) has not: Effectively managed reserve balances. Adopted policies … should perform a cost-per-meal analysis and continue to identify potential efficiencies that will help ensure the … are reasonable and necessary. If not, develop a plan to reduce the balances to appropriate levels. Modify the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mVillage of Dering Harbor – Payroll (2020M-78)
… and employee benefits payments. Key Findings The Board did not establish adequate controls over payroll and employee … Board did not require formal, written employment contracts to document terms of employment, job descriptions and … and employee benefits. The Village paid overtime payments to employees as if they were independent contractors. The …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Northern Adirondack Central School District – Financial Condition (2020M-51)
… in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund balance has declined …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Village of Delhi - Disbursements (2019M-204)
… Key Findings The Board and Village officials did not ensure disbursements were for proper purposes and … five checks totaling $5,100 that she was not entitled to. Employees received payment for medical reimbursements … over $1,000 for claims previously paid. Subsequent to our audit, the former Clerk-Treasurer pleaded guilty to …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… user account controls. Key Findings District officials did not establish adequate network controls for nonstudent user accounts to help prevent unauthorized access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userBroadalbin-Perth Central School District – Online Banking (2020M-144)
… secure. Key Findings The Board and District officials did not adequately safeguard online banking transactions. … result, five of the six online banking users were allowed to access nonbusiness websites prohibited by the policy. Provide IT security awareness training to all online banking users. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Purpose of Audit The purpose of our audit was to review the accounting records and internal controls of the District for the period January 1, 2012, to February 26, 2013. Background The Steuben County Soil and … for the 2012 fiscal year. Key Findings The Board has not adopted policies and procedures for cash receipts and …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashCity of Yonkers – Budget Review (B6-16-11)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … relies on nonrecurring funding of $11 million which will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. The …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … totaled approximately $290,000. Key Findings The Board did not establish effective internal controls to address a lack of segregation in the Treasurer’s cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that cash disbursements … $325,000. Key Findings Policies and procedures are not sufficient to ensure that the Treasurer properly records and reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mCity of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the … $16.3 million. Key Findings City officials have not established a benchmark for collection rates of unpaid … Establish a standard benchmark collection rate with which to periodically assess the Department’s parking violation …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… in accordance with regulations. Key Findings Officials did not establish NRT rates for special education students in … SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-education