Search
East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… timely. Managing the finances of ECA activities is meant to be a learning experience for student club members. By not … and loss statements. Ensure ECA clubs remit receipts to the central treasurer promptly and that the central …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… financial condition. Key Findings District officials did not effectively manage the District’s financial condition. … our audit period because of the Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting … and expenditures. The adopted budgets were not maintained in the financial accounting software. No budget-to-actual …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91West Babylon Union Free School District – Claims Audit (2024M-62)
… totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education Law Section 1724. The claims auditor did not report directly … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… of the Laws of 2008. You must file your report using the online system created by the New York State Education … The system is available through the NYSED Business Portal. Each school district BOCES has a Delegated … New York State Education Department Application Business Portal . Please do not submit paper forms in lieu of …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Real Property Tax Cap and Tax Cap Compliance
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-capRetirement System Membership – En-Con Police Officers Plan
… Conservation’s Division of Law Enforcement on or after January 1, 1987, coverage in this special plan is …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipVillage of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… and thorough audit of every claim. Except as specified in Appendix A, officials agreed with our recommendations. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Retirement at Age 62 With Less Than 20 Years of Service – Article 14 Benefits
… benefit is reduced by 50 percent of your primary Social Security benefit. Example: Retiring with 18 years of credited … service and a $60,000 FAS Estimated primary Social Security benefit = $12,000 2.1 percent × 18 = 37.8 percent × … = $22,680 $12,000 × 50 percent = $6,000 Primary Social Security Benefit Reduction $22,680 − $6,000 = $16,680 Total …
https://www.osc.ny.gov/retirement/publications/1644/retirement-age-62-less-20-years-serviceRensselaer County – Public Health Department Receipts (2013M-18)
… the Department such oversight was not performed. As a result of these weaknesses, nearly $209,000 was not properly …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Objective Determine whether the Gorham-Middlesex Central School District (District) officials limited online banking access …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Jericho Water District – Water Use Charges (2013M-395)
… September 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population of about … authorized by a designated official. Key Recommendations There are no recommendations for this report. … Jericho Water …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Village of Port Chester - Dual Employment (2018M-91)
… job worked the hours the Village compensated them fo …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91NY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … of FTEs. See data download for more information. … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… approved and supported. We attribute the audit findings to inadequate Board oversight, policies and procedures and … leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim Superintendent was … Board resolution. As a result, payroll staff were unable to interpret what benefits employees are entitled to receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Town of Stony Point – Budget Review (B6-13-15)
… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Fishers Fire District – Financial Condition (2021M-128)
… [ read complete report - pdf ] Audit Objective Determine whether the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Town of Throop – Highway Department (2021M-115)
… activities. The Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the Board’s ability to sufficiently plan and budget for long-term road …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Vendor File Advisory No. 3
… login number for the Primary Contact to access the online Vendor Self-Service system, and Instructions to enroll in the online Vendor Self-Service System to maintain addresses, …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressSpecial Accidental Death Benefit – New Career Plan
… not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitState Agencies Bulletin No. 1877
… in the New York State Deferred Compensation Plan for calendar year 2021: The regular yearly contribution amount … a combined maximum total contribution of $39,000.00 for calendar year 2021. Employees are not eligible to choose both … Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected Employees Employees enrolled in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021