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DiNapoli: Tax Cap Remains at 2% for 2025
… that allows municipalities to override the cap. Chart Allowable Tax Levy Growth Factors for Local Governments …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025XVI.3.H Materiality – XVI. Financial Reporting
… to the Agency Financial Reporting Package, no omissions of fact shall be made on the basis of immateriality. The Office …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityCreditable Service – Special 20- and 25-Year Plans
… Section 383-e (20-year plan) What type of service is creditable in this plan? Creditable … Service in the U.S. military, as specified by law What type of service is not creditable in this plan: State Police … participates in PFRS Section 383-f (25-year plan) What type of service is creditable in this plan? Creditable …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceHuntington Union Free School District – Online Banking (2022M-178)
… online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Pleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136XV.1 Overview – XV. End of Year
… The purpose of this chapter is to provide the procedures and guidelines Business Units need … Please be aware that this Calendar is designed to be used in conjunction with the details provided in this Chapter. It is not intended to include all information regarding each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewVillage of Remsen Audit Follow Up – 2020M-119-F
… – pdf] Purpose of Audit The purpose of our review was to assess the Village’s progress in implementing our … recommendations were implemented. The Board was unable to provide a reasonable explanation for taking no corrective …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fCarmel Central School District - Extra-Classroom Activities (2018M-45)
… tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not comprehensive. Key … applicable sales tax is collected and remitted to the State. Update and amend the ECA fund policy and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45CUNY Bulletin No. CU-314
… benefit payment in October 2007: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, 114XX … Earnings Code Teamsters, Local 237 SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT $72.28 PL1 SEIU, Local 300 S6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… other designated official did not review cancelled check images to ensure only approved disbursements were made. The … to be signed by the Principal. Review cancelled check images to ensure only authorized disbursements are made. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… the ACIDA’s internal controls over employee compensation and the approval and monitoring process for certain projects from January 1, 2008, to August 31, … County Planner. However, there were no written job duties for the ACIDA Director. As such, it was not always clear when …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalTown of Frankfort – Justice Court Operations (2022M-16)
… agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Service Credit – Divorce and Your Benefits
… NYSLRS members receive service credit for all their public employment beginning with … the date they joined NYSLRS. Some members can purchase service credit for employment before they joined NYSLRS or … the DRO defines the numerator (marital period) as an exact number of months or years. If the numerator is an open date …
https://www.osc.ny.gov/retirement/members/divorce/service-creditCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… the Retirement System’s Actuary determines the System average and graded rates . Graded rates are calculated based on a System average rate that does not include employer Group Term Life … or prior years’ adjustments). Determines the employer’s average rate Divides the normal contribution by the billable …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentWhat Every Employer Should Know – What Every Employer Should Know
… understanding of the Retirement System and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnershipNew York Retirement Systems Appropriation
… Legislative Program Legislative Session 2017-2018: New York Retirement Systems Appropriation – Vetoed on … appropriation for payment of services and expenses related to the administration of the New York Retirement Systems. Memo Bill Text Status … appropriation for payment of services and expenses related to the administration of the New York Retirement Systems …
https://www.osc.ny.gov/legislation/new-york-retirement-systems-appropriationAn Analysis of Post-Pandemic Travel
The tourism industry’s post-pandemic recovery is uneven across the state, with Long Island nearly at full recovery of jobs lost while the North Country and Mohawk Valley are struggling to regain their footing.
https://www.osc.ny.gov/files/reports/pdf/welcome-back-to-ny-an-analysis-of-post-pandemic-travel.pdfWindsor Central School District – Fuel Controls (2022M-133)
Determine whether Windsor Central School District (District) officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/windsor-central-school-district-2022-133.pdfOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64) 180-Day Response
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64-response.pdfOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64)
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64.pdf