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Town of Corning – Procurement (2020M-93)
… for the mowing contract. Appendix B includes our comment on the issue raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period July 1, 2014 … The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyTown of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… at the Recycling Center, such as adequate clearance on the latch side of doors to accommodate a wheelchair. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… The Brentwood Volunteer Fire Department is located in the Town of Islip in Suffolk County. The Department has a Chief, three … a bank balance that was about $34,100 higher than reported on the Department’s books. The Board allows two individuals, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… of which 30 projects have active payments in lieu of taxes agreements. Key Findings The method of determining … any analysis in arriving at an approval decision is based on verified information. Review and update the UTEP to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectHicksville Water District – Competitive Quotations (2013M-233)
… 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. The District provides water to about 48,000 … from State or County contracts, they were not documented on the claims packages submitted for payment. We therefore …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Audits
… and local governments to ensure that they use taxpayer money effectively and efficiently to promote the common good. … audits State and local governments to ensure taxpayer money is used effectively and efficiently to promote the …
https://www.osc.ny.gov/state-agencies/auditsState Agencies Bulletin No. 1191
… the NPAY 502 (Time Entry Interface) uses EMPLID today and will use EMPLID tomorrow but the value in the EMPLID … OSC will receive agency test files between October 5 and October 12, 2012.OSC will process the file(s) and advise the agency contact(s) of the results. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingHadley-Luzerne Central School District – Financial Condition (2012M-188)
… or sharing them with other districts, and saving money on energy costs. Given the District’s declining enrollment …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Town of Caledonia – Financial Management (2013M-363)
… compensation, placing an inequitable burden on town-wide taxpayers. The Board did not establish …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… to excessive levels and have consistently levied taxes for expenditures that could have been paid for with … Ensure budgets include realistic appropriations based on actual needs and planned use of fund balance to avoid levying taxes at a level greater than necessary. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Accounts Payable Advisory No. 4
… XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to vendors. … Verizon for landline services may delay payment crediting and Business Units may experience unintended service …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesLaurens Central School District – Budgeting and Reserves (2013M-135)
… in an effort to avoid raising unnecessary real property taxes. However, although fund balance was included in the … realistic estimates for revenues and expenditures based on contractual and historical data. Review the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Long Beach City School District – Financial Management (2023M-147)
… aspects of our findings. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Limitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … that can be included in your FAS calculation is limited to 15 percent of your salary in any given year. Tier 6 If the … the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more …
https://www.osc.ny.gov/retirement/publications/1511/limitationsLimitations – Career Plan
… membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings immediately preceding your date …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … that can be included in your FAS calculation is limited to 15 percent of your salary in any given year. Tier 6 If the … the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more …
https://www.osc.ny.gov/retirement/publications/1513/limitationsBellmore-Merrick Central High School District – Payroll (2023M-87)
… District (District) officials accurately paid employees’ salaries and wages. Audit Results Based on our review, District officials accurately paid salaries and wages to 58 employees totaling $609,317 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Employer's Guide
… Helpful tip: You can find all the NYSLRS information you need to get your work done, including … Retire NYSLRS Contact Information Rev. 2/23 … The Employers Guide is a resource for the benefit and payroll staff of NYSLRSs participating employers to help them do their …
https://www.osc.ny.gov/retirement/employers/employers-guideLimitations – Police and Fire Plan
… from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … of your FAS, and the amount of overtime is limited to 15 percent of your salary in any given year. Tier 6 If the … the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more …
https://www.osc.ny.gov/retirement/publications/1512/limitations