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Full- and Part-Time Service Credit – Special 20- and 25-Year Plans
… 2, 3, 5 and 6 members, one year of part-time employment is credited as the lesser of: number of days reported* ÷ 260 …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditKinderhook Central School District - Procurement (2018M-137)
… not provide documentation that they obtained quotes prior to making three purchases totaling $18,174. District officials were unable to provide documentation supporting their selection of four … Ensure that compliance with the procurement policy is part of the claims approval process. Ensure District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Milford Central School District – Fund Balance Management (2022M-94)
… the projected unused appropriated fund balance of $720,000 is added back, the recalculated surplus fund balance exceeded … policy. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Wappingers Central School District – Professional Services (2022M-88)
… use competitive methods, as required by District policy, to select 40 professional service providers who were paid … review of professional service providers’ contracts is conducted to determine the need for new RFPs. Except as specified in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Watkins Glen Central School District - Financial Management (2019M-57)
… condition. Key Findings Conservative budgeting resulted in operating surpluses, negating the use of appropriated fund balance. In the last three completed fiscal years, the District … to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57State Comptroller DiNapoli Releases Municipal Audits
… by $187,957. However, the council adopted a local law to override the tax levy limit prior to budget adoption and, as such, was authorized to adopt a … of the tax levy limit. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1876
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will continue to remain at $225,000 until a new Senate Resolution has been … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsBellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials followed their …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… cash receipts were properly collected, recorded and deposited, and whether disbursements were properly authorized, supported and recorded for the period July 1, 2015 through August 9, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Town of Eden - Real Property Tax Exemptions (2018M-231)
… or obtain annual renewal documentation as required, to ensure the exemptions were in compliance with State or …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Comptroller DiNapoli Releases Municipal Audits
… was unaware of filing requirements. Town of Mooers – Payroll (Clinton County) The town supervisor’s secretary performed virtually all payroll functions without sufficient compensating controls in …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Retirement System Membership – State Police Plan
… in the New York State Police and Fire Retirement System (PFRS) is mandatory. Employers are responsible for enrolling new employees into PFRS when their employment begins. This plan (Section 381-b …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipRetirement System Membership – Regional State Park Police Plan
… Police officers and paid firefighters working for employers that participate in the New York State and … automatic. … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipState Comptroller DiNapoli Releases School Audits
… the appraised value. Islip Union Free School District – Payroll (Suffolk County) District officials established a well-designed system for processing payroll to ensure that employees are accurately paid the …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… financial reporting requirements for monthly, quarterly, and annual financial statements prepared on a cash basis … of Net Position – Proprietary Funds (emphasizing major enterprise funds) Statement of Revenues, Expenses, and … of currently known facts, decisions, or conditions that are expected to have a significant effect on financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsState Agencies Bulletin No. 1909
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and provide guidance … effective dates: Pay Cycle/Pay Period Type Eligibility Date Payment Effective Date Check Date Institution 1 Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Required the State to notify the U.S. Treasury in writing of a federal program change that should be reflected in the … deletions of programs to be covered by a TSA. Raised the refund transaction exemption threshold from $10,000 to $50,000. That is, refund transactions of less than $50,000 for a single federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsVillage of Nassau – Budgeting (2018M-3)
… through 2016-17. The general fund’s unrestricted fund balance increased by $97,547 (25.7 percent) to $477,621 over … Formulate a plan for the use of excess unrestricted fund balance in the general fund in a manner that benefits Village …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Town of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … through October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a Justice … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266