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Andover Central School District - Financial Management (2018M-145)
… and adopted budgets that overestimated appropriations by a total of approximately $3 million (13 percent) from 2014-15 … 2016-17. District officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Wyoming County Industrial Development Agency – Project Management (2015M-62)
… For our audit period, the IDA reported 32 active projects with reported capital investment totaling approximately $873 … 28,000 square feet of a vacant mill into an office building is for a proper IDA purpose. Officials did not … other than governmental and not-for-profit entities will be tenants in the building. If WCIDA is advised that it …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectState Agencies Bulletin No. 1564.1
… were later determined to be paid workers’ compensation benefits Background Under IRS regulations, paid workers’ … contributed to the NYSDCP, those contributions must be refunded to the employee. Effective Date(s) … regarding NYSDCP refunds may be directed to the Payroll Retirement mailbox. Questions regarding processing AC-230s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesSUNY Bulletin No. SU-141
… Payment of the increase is at the discretion of the College President and may be made to employees who are … paycheck dated 8/22/07, the State University of New York College of Ceramics at Alfred University (BU41, agency codes 28510 and 28515) merged with Alfred University, a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-141-uup-1-discretionary-increaseDeath Benefits
… a NYSLRS member, you should have named a beneficiary or beneficiaries. Your beneficiary information is listed in … the death of a member using our online death report form or they can call 866-805-0990 and press 3 then 1. We’ll also … may also apply. PFRS Tiers 2, 3, 5 and 6 in special 20- or 25-year plans Three times your last year’s earnings raised …
https://www.osc.ny.gov/retirement/members/death-benefitsUnified Court System Bulletin No. UCS-148
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … SN , SG , S9 , SA , SD , G9 , DR , F8 , SK , 86 , 87 , 88 and CT Background Certain UCS employees are eligible to receive Increments and Longevity Payments pursuant to Article 2, Section 37 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-148-april-2009-service-increments-longevity-pay-and-longevitySUNY Bulletin No. SU-325
… Purpose The purpose of this bulletin is to provide agency instructions for processing the … retention payments. Each doctoral degree granting campus is allocated a portion of the Doctoral Program Recruitment … Pay End Date associated with the Pay Period the payment is processed (see above) are eligible to receive Recruitment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesLaFargeville Central School District – Information Technology (2021M-192)
… non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were … we found: 235 IT assets costing $108,462 were not recorded in the District’s inventory records, and seven computers, two … for necessity and appropriateness. Develop and adopt a written IT contingency plan. Except as specified in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Liberty Central School District – Budget Review (B4-14-6)
… revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are … However, the food service fund continues to rely on a transfer from the general fund to balance the budget and … proposed budget complies with the property tax levy limit set by statute. Key Recommendations Continue to prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6State Police Disability (Section 363-b) – State Police Plan
… Security disability benefit cannot exceed your final salary. If it does, the portion that exceeds your final salary will be suspended. The law defines “final salary” as the maximum salary or compensation you would have …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bRavena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … he does not perform the review and certification prior to the employees being paid. Key Recommendation The … Superintendent should review and certify payrolls prior to the transfer and release of funds to pay employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Town of Bridgewater – Financial Operations (2013M-309)
… through March 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 residents. The Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Village of Keeseville – Financial Condition (2013M-192)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … fiscal years were either overstated or understated due to various accounting errors. As a result, the … properly monitor financial operations, which contributed to the Village being in fiscal stress at the end of the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the … mitigating controls. The District entered into a new three-year lease with the Company effective January 1, … this transaction or determine if the rental price was at fair market value. Given that the payment for at least the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely … a thorough audit of the Court records on an annual basis. Contact the Office of Court Administration to determine what …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Town of Benson – Financial Condition (2013M-77)
… The Town of Benson is located in Hamilton County and has a population of approximately 190 people. The Town is governed by a Town Board which consists of four elected Board members and …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Contributing Toward Your Retirement – Forest Rangers Plan
… the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier 6 … the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the date …
https://www.osc.ny.gov/retirement/publications/1864/contributing-toward-your-retirementContributing Toward Your Retirement – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementReal Property Tax Cap Information - Glossary
… based on use of goods and services (such as water, charged by volume) are not included. Allowable Levy Growth Factor – … below the tax levy limit for that year, but not more than 1.5% of that limit. (Starts in second year of limit.) Coming … - Determined by calculating the average Consumer Price Index for all Urban Consumers (CPI-U) for the 12-month time …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryVillage of Monticello – Board Oversight (2016M-337)
… April 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a population of approximately 6,500, is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337