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Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… complete report - pdf ] Audit Objective Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the … officials generally agreed with our recommendation and indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Payroll Improvement Project Bulletin No. PIP-011
… page for maintaining employees’ enrollment in the Optional Retirement Plan (ORP), the Voluntary Defined Contribution … 403(b) plans, as well as changes to Deduction Codes and Benefit Plans. Moving to Savings Plans pages in v 9.2, as … will be maintained separately in v 9.2. Refer to Bulletin No. PIP-008 , Changes to Pension Plans for details on those …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92State Agencies Bulletin No. 2142
The purpose of this bulletin is to notify agencies of the 2023 plan year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2251
The purpose of this bulletin is to notify agencies of the 202425 school year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2351
… of this bulletin is to notify agencies of the 2025-26 school year maximum salary limit and pensionable overtime … (k) (6) (D) (ii) will increase to $350,000 for the 2025-26 school year for TRS Tier 5 plan participants. In accordance … update PayServ to reflect the Maximum Salary Limit for school year 2025-26. PayServ will automatically stop TRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitVillage of Pulaski – Selected Village Operations (2013M-142)
… reserve, claims, annual audits and information technology for the period June 1, 2011, to January 31, 2013. Background … all serving two-year terms. Operating expenditures for the fiscal year ending in 2012 were $877,359 in the … $102,275 from the water system improvement reserve to pay for work associated with the River Street retaining wall …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Village of St. Johnsville – Records and Reports (2015M-1)
… located in the Town of St. Johnsville, Montgomery County, and has a population of approximately 1,700. The Village is … appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled … did not complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1City of Lackawanna – Garbage Collection Fees (2021M-206)
… City officials did not always assess and bill garbage fees in accordance with the City Code (Code). Officials also did … were not assessed and/or billed the correct garbage fees in accordance with the Code. Twenty-five of these properties … support and/or did not comply with City requirements. In addition, although the DPW Commissioner prepared memos …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively … the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the … The Controller should provide adequate oversight of the Treasurer’s office collections as required by the City …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Payroll Improvement Project Bulletin No. PIP-014
… Dates The new deduction codes will be active at Go Live on March 15, 2021. OSC Actions OSC will bring forward … to assist in calculating pensionable earnings after go live. Agency Actions Agencies must calculate and enter the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsVillage of Ossining – Parking Ticket Collections (2017M-259)
… system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, 2017. … is governed by an elected five-member Board of Trustees. For 2017, budgeted appropriations totaled $53.9 million. Key … The Board has not adopted adequate policies and practices for collecting unpaid parking fines. The Village has …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Opinion 90-53
… or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Consultants … contractor) VILLAGE LAW, §§1-102; 3-301(2); 4-408(a): (1) In the absence of express statutory authorization, the … issuance of building permits and certificates of occupancy in excess of $50,000 per year. It is unclear, however, …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Extension Request Form
To request an extension of time to complete activities relative to your abandoned property filing, complete this form and return to the Office of Unclaimed Funds.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/extension-request.pdf2016 Annual Report on Preschool Special Education Audit Initiative
As of December 2016, OSC has completed 89 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2016.pdf2015 Annual Report on Preschool Special Education Audit Initiative
As of December 2015, OSC has completed 63 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2015.pdf2014 Annual Report on Preschool Special Education Audit Initiative
As of December 2014, OSC has completed 40 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2014.pdfTown of Barker – Justice Court Operations (2016M-422)
… is governed by an elected five-member Town Board, has a Justice Court with one elected Justice. In 2015, the Court reported revenues totaling …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Village of Cayuga Heights – Board Oversight (2014M-292)
… 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population … process does not comply with the procedures outlined in the policy. Key Recommendations Reconcile cash in a timely manner using a standard format and ensure that …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Town of Colesville – Procurement (2023M-92)
… of Colesville (Town) officials used a competitive process to procure goods and services. Key Findings Officials did … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether Town of Colesville Town officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92State Agencies Bulletin No. 957
… Purpose To inform agencies of the changes to the following forms: TIAA-CREF Action … Employees Employees who enroll or withdraw membership in TIAA-CREF Effective Date(s) Immediately OSC Actions OSC will now require employees to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/957-revised-forms-nys-tiaa-cref-eligible-employees