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State Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning Administration paychecks dated January 9, 2025 and Institution paychecks dated January 15, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntarySouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… that amounts due for cooperative services are settled in accordance with contractual provisions. BOCES does not …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesTown of LaGrange – Financial Management (2023M-139)
… limit by more than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139North Salem Central School District – Network User Accounts (2022M-140)
… staff disabled 181 unneeded network user accounts. Seven of these users left the District between 2011 and 2019. Key … implement and comply with the procedures. Maintain a list of authorized user accounts and routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Purpose of Audit The purpose of our audit was to examine the Village’s Department of Public Works (DPW) …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… out its own funds for federal assistance program purposes with valid obligational authority under federal law, federal … agreement as, for example, when a delay occurs in establishing a federal appropriation. Conversely, a state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesState Agencies Bulletin No. 1979
… code, providing dollar limitations for benefits and contributions under qualified retirement plans, the annual compensation limit under Section … regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Lyndon Fire District – Disbursements (2022M-132)
… Objective Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements … and for appropriate District purposes. However, the Board could improve oversight of and internal controls over …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Kortright Rural Fire District – Financial Activities (2022M-51)
… prices to help ensure purchases are cost effective and in the best interest of taxpayers. District officials agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Agency (YCIDA) officials properly recorded, supported and reported cash receipts and disbursements, including payroll. Key Findings Although … did not find any significant errors in how cash receipts and disbursements were recorded and reported, we found the … Agency YCIDA officials properly recorded supported and reported cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andVillage of Bloomingburg - Financial Operations (2019M-246)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely … reports and bank reconciliations with canceled check images, and maintain adequate accounting records. Annually …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Cuba-Rushford Central School District - Financial Management (2020M-7)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… entry listed on an official’s record of activities (ROA) to determine whether the entries are appropriate. The board must exclude any duties that are not work-related from the calculation of the average … of days worked per month. Below are examples of activities that may appear on an ROA. If you have questions about …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesCharlotte Valley Central School District - Information Technology (2019M-27)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Binghamton City School District – Information Technology (2019M-147)
… Board and District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not regularly … Board and District officials adequately safeguarded data from abuse or loss …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Maine-Endwell Central School District - Leave Records (2019M-40)
… leave taken. Leave earned by employees was not always in accordance with collective bargaining agreements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Monsey Fire District – Board Oversight (2020M-62)
… For seven consecutive years, an annual update document (AUD), which is a required annual financial report, was not … the District’s financial records was not performed since 2012, and the length of service awards program (LOSAP) that …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… attainable bond rating, Aaa. “The Moody’s announcement is a clear signal to investors that New York is on the right financial path. The rating upgrade is a positive reflection on the steps the Governor and the … pension system as a strength. “The challenge now is to build on the positive steps already taken to establish an …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalLittle Falls City School District - Financial Condition Management (2019M-67)
… multiyear financial plan. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Claryville Fire District – Budgeting Practices (2014M-59)
… The District does not have a written capital plan, with an equipment replacement schedule, to help determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59