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Waverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly Central School … budget estimates. For the fiscal years ended 2008 to 2011, the District spent an average of $1.8 million less …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Area #5 – Malware Protection – Information Technology Governance
… can be expensive to fix and can cause significant losses in productivity until corrected. This is especially true with … and extent of the software’s use, to ensure compliance. In addition, some malicious programs are written to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionCredit for Previous or Military Service – Career Plan
… system, please write to our Member & Employer Services Bureau. … Career Plan information for PFRS Tier 1 2 3 Article …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – Police and Fire Plan
… system, please write to our Member & Employer Services Bureau. … Police and Fire Plan information for PFRS Tier 1 2 …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
… system, please write to our Member & Employer Services Bureau. … New Career Plan information for PFRS Tier 1 2 3 …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… system, please write to our Member & Employer Services Bureau. … Basic Plan with Increased TakeHome Pay for PFRS …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceTrumansburg Central School District – School Lunch Operations (2015M-171)
… year are $514,510, funded primarily with federal and State aid and revenue from the sale of food to students and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Ordinary Disability – Article 14 Benefits
… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be unable to perform your duties because of a permanent physical or … benefits. The Benefit If approved, this is a benefit equal to the greater of: One-third of your FAS or 2 percent of …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityOswego County – County Bridge Maintenance (S9-13-8)
… and village-owned bridges. Key Findings The County does not track maintenance and repairs by bridge, which could make … to replace rather than repair a bridge. For the nine available and completed fiscal years from 2002 through 2011, … County. Of the 89 flags reviewed, County officials could not produce sufficient response documentation for 72 flags. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8CUNY Bulletin No. CU-693
… Purpose The purpose of this bulletin is to explain the agency procedure for … earnings. Affected Employees CUNY employees in the title of Maintenance Worker are affected. Background The rate … and filed on August 6, 2020 between the Comptroller of the City of New York and the City Employees Union Local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-693-cuny-retroactive-rate-increases-maintenance-workersUnified Court System Bulletin No. UCS-324
… Is in an eligible bargaining unit on 04/01/2023; and Has a Payroll Status of Active, Leave With Pay or Leave of Absence … on 04/01/2023 becomes eligible if they return to the payroll between 04/01/2023 and 03/31/2024. For instructions … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentOpinion 89-14
… or school district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since section 986(1) entitles … envelopes with their tax payments (see also 28 Opns St Comp, 1972, p 167). There have been no amendments to … for services provided to taxpayers (see e.g., 1983 Opns St Comp No. 83-220, p 300; 33 Opns St Comp, 1977, p 62; 1974 …
https://www.osc.ny.gov/legal-opinions/opinion-89-14State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … sentence represents the first time a public official in New York surrendered her pension as a penalty for corruption … which included the renovation of a church into the new town hall and food pantry. The board did not develop or …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Bowmansville Volunteer Fire Association, … debit withdrawals ($67,303) and check payments ($78,441) to questionable businesses in which there was no evidence … use, access and loss. Auditors found town officials have not implemented comprehensive procedures for managing, …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-722
… OSC Actions OSC will review the manually entered Job Action Requests and approve the salary increases based on the … For all salary increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/SIC (Salary Increase) on the Job Action Request page, using the effective date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeSUNY Bulletin No. SU-307
… 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears 674 SUNY ORP Suspense BTax Arrears GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-307-april-2020-retroactive-state-university-new-york-sunyState Agencies Bulletin No. 1976
… for calendar year 2022. An additional deferment is available to employees age 50 and over. These employees may … limit of $27,000 in 2022. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees … limit automatically applied. If employee chooses to not contribute the maximum amount for employees over age 50, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaMastic Beach Fire District – Cash Disbursements (2017M-38)
… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected … include a detailed resolution of such audit and approval in the Board minutes. Prepare an abstract or list of checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… for the activity fund, but is not adequate because it does not provide detailed procedures for the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroom