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Overview – Legacy Reporting
… not report withdrawn members or retirees who have returned to work under Section 211 or 212 of New York State Retirement … the report period. For example, the December report is due in our office by January 7; the January report is due in our office by February 7. Rev. 2/20 … NYSLRS …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewNeptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… disbursements totaling $24,875 were improperly authorized. Ten disbursements totaling $18,974 were approved after payment was made, six disbursements totaling $4,530 lacked a payment …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… pandemic timeline, which BOCES officials indicated as the cause for overtime, the BOCES practice of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we reviewed was …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… or ensure that authorized disbursements were supported and for appropriate District purposes. As a result, District … District officials: Overpaid landowners totaling $174,950 for six grants resulting in an inappropriate use of local … unused cell phone accounts, sales tax and lease payments for a copier that had been replaced. Paid employees for …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Baldwinsville Central School District – Fuel Inventory (2022M-106)
… safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not … 18 invoices and found District records support that the District may have been overbilled for 2,518 gallons … periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… fund balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Norfolk Fire District – Board Oversight (2022M-109)
… [read complete report - pdf] Audit Objective Determine whether the Norfolk … claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Little Flower Union Free School District – Fixed Assets (2022M-78)
… and the lack of regular inventory checks contributed to: 231 assets that cost $48,700 were not in the District’s … or being followed, and there were no procedures to ensure asset tags were affixed to assets. Key Recommendations Establish adequate controls to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… whether Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Edgemont Union Free School District – Information Technology (2024M-37)
… (District) officials disabled unnecessary user accounts in a timely manner. Key Findings The IT Director did not disable unnecessary user accounts in a timely manner. As a result, the District had an … of the network and could potentially lose important data. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Federal Receipts – Federal Funding and New York
… Federal funding is a significant part of New York State’s Budget: In State … the FY 2026 NYS Executive Budget Financial Plan, the State is expected to receive almost $93.1 billion in federal … NYS Executive Budget Financial Plan . … Federal funding is a significant part of New York States Budget In State …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsEmerging Manager Program
… assist in the timely deployment of capital, perform due diligence and recommend managers to participate in the program. Each year, the Fund also seeks to graduate emerging managers to direct investments by the …
https://www.osc.ny.gov/common-retirement-fund/emerging-managereLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and links to resources. If there are additional topics …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesCUNY Bulletin No. CU-375
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees … Local 246, in the skilled trade titles of Auto Mechanic and Machinist in Bargaining Unit T1 Effective Date(s) … OSC will automatically increase the bi-weekly deduction for Union Dues (Code 267 ) and Agency Shop Fee (Code 293 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-375-service-employees-international-union-seiu-local-246-duesTown of Hyde Park - Payroll and Time Records (2018M-225)
… complete report - pdf] Audit Objective Determine whether the Town’s payroll and time records were accurate. Key … that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll … planned to initiate corrective action. … Determine whether the Towns payroll and time records were accurate …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… Even now, New Yorkers are relying on state government to provide resources. I hope that the new laws recommended by … office are helping communities pay storm expenses. Whether to expedite contracts or report on recovery funds spent by … will continue to assist so that we can rebuild our state and make sure the money is spent appropriately.” … New York …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… Objective Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions. Key Findings Assessors incorrectly calculated … Key Recommendations Properly apply State equalization rate or other uniform rate of assessment to all properties …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipCUNY Bulletin No. CU-735
… dues increase for employees represented by IBT, Local 237 in Bargaining Unit TT. Affected Employees Employees represented by IBT, Local 237 in Bargaining Unit TT are affected. Effective Dates Changes will be effective in paychecks dated December 30, 2021. OSC Actions At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevatorXI.12 Overview – XI. Procurement and Contract Management
… The management of contractual agreements is a critical aspect of government contracting and ensuring the prudent expenditure of funds. From contract award to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewMWBE Waivers Granted
… Faith Effort has been taken to promote MWBE participation in accordance to the requirements set forth under the …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-granted