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Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… buildings acquired during our audit period rather than leasing them. Key Recommendations Perform and document a thorough cost-benefit analysis of leasing versus purchasing buildings to ensure the best …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Purpose of Audit The purpose of our audit was to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are properly safeguarded for the period … maintain accurate accounting records and provide reports to the Board. Implement procedures to ensure that all claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Town of Lincklaen – Board Oversight (2017M-37)
… examine the Board’s oversight of Town financial activities for the period January 1, 2015 through December 16, 2016. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled approximately $535,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2015 through August 1, 2017. Background The Village of Blasdell is located in the Town of Hamburg in Erie County. … Village of Blasdell Purchasing 2017M195 …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Greece Public Library – Information Technology (2017M-130)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) … million. Key Findings The Board did not adopt any policies to protect its IT assets. The Board did not develop a … personal use and connecting personally owned devices to Library computers and the sanitation and disposal of …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Tier 1 Death Benefits – New Career Plan
… up to 36 years. Alternative Death Benefit If you die while in service after age 55, an alternative death benefit may be …
https://www.osc.ny.gov/retirement/publications/1515/tier-1-death-benefitsTier 1 Death Benefits – Career Plan
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit … payable. This benefit would be equal to the initial value of your pension under the provisions of the Non-Contributory …
https://www.osc.ny.gov/retirement/publications/1642/tier-1-death-benefitsTier 1 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
… up to 36 years. Alternative Death Benefit If you die while in service after age 55, an alternative death benefit may be …
https://www.osc.ny.gov/retirement/publications/1513/tier-1-death-benefitsTier 1 Death Benefits – Police and Fire Plan
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative … This benefit would be equal to the initial value of your pension under the provisions of the Non-Contributory …
https://www.osc.ny.gov/retirement/publications/1512/tier-1-death-benefitsCUNY Bulletin No. CU-603
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees … Actions OSC will identify employees with Dues (Code 271) and Agency Shop Fee (Code 251) and automatically increase the current amount of $48.64 to … This bulletin notifies agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-603-international-union-painters-and-allied-trades-iupat-localXV.2 Fiscal Year Period – XV. End of Year
… The Fiscal Year period in the Statewide Financial System (SFS) is April 1 – … The Fiscal Year period in the Statewide Financial System SFS is April 1 March …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodVendor File Advisory No. 10
… of the State Comptroller (OSC) has updated the policy and procedures regarding vendor enrollment in electronic …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingFranklin Square Public Library - Claims Audit (2018M-48)
… Instead, two of the Board members audit the claims prior to the monthly Board meetings. Key Recommendation The Board … audit each individual claim before directing the Treasurer to pay them. Library officials generally agreed with our recommendation and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48Comparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) benefits by tier. Tier 2 Tier 3 … plan. Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% until retirement unless the member’s plan limits creditable service … of key PFRS benefits including vesting contributions retirement age final average salary and benefit calculations …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsState Comptroller DiNapoli Releases School District Audits
… properly manage fund balance and reserves. As a result, real property taxes were higher than necessary. The board and …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School Audits
… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … used. Surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by 3.1 to 12.8 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not follow the enforcement procedures prescribed by the city code. Town of Morris – Justice Court Operations … manage the town’s financial condition is further hampered by not requiring regular financial reporting. Town of Wolcott …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… did not seek competition for professional services from three of the 10 professional service providers reviewed. … with cumulative payments totaling $1.3 million, as required by the school’s policy. In addition, school … debit cards to make purchases totaling $74,893 without the required prior approval. Sidney Central School District – …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1CUNY Bulletin No. CU-592
… Purpose To notify agencies of an automatic dues and agency shop fee … 37 (DC37), Local 1407 in Bargaining Unit TR Effective Date(s) Paychecks dated July 6, 2017 OSC Actions OSC will … (Code 255) and Agency Shop Fees (Code 282) from $26.50 to $29.50. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-592-district-council-37-local-1407-dues-and-agency-shop-feeCUNY Bulletin No. CU-585
… To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees represented by … deduction for Union Dues (code 246) and Agency Shop Fee (code 280) from $39.45 to $45.04. Agency Actions Notify … notifies agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-585-district-council-37-local-983-dues-and-agency-shop-fee