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Town of Farmersville - Justice Court Operations (2019M-50)
… Determine whether Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50SUNY Bulletin No. SU-297
… of OSC’s automatic processing of the Factor Change for Fiscal Year 2020-2021 for SUNY CAL and CYF employees. … Information Regarding the Non-Leap Year Calculation For Fiscal Year 2020-2021, the non-leap year factor .038356, will … of OSCs automatic processing of the Factor Change for Fiscal Year 20202021 for SUNY CAL and CYF employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-297-factor-change-fiscal-year-2020-2021-suny-cal-and-cyfFinancial Reports
… Report 2025 Annual Comprehensive Financial Report 2024 Annual Comprehensive Financial Report 2023 Annual … Information March 31, 2025 Financial Statement March 31, 2024 Financial Statement March 31, 2023 Financial Statement … Amounts 2025 Employer Allocations and Pension Amounts 2024 Employer Allocations and Pension Amounts 2023 Employer …
https://www.osc.ny.gov/retirement/resources/financial-reportsXVI.3.H Materiality – XVI. Financial Reporting
… and qualitative circumstances surrounding each particular case. Except as provided in the instructions to the Agency … and qualitative circumstances surrounding each particular case …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityState Agencies Bulletin No. 2247
… The purpose of this bulletin is to notify agencies of the 2024 pensionable overtime earnings limit for Tier 6 TRS … Effective beginning Administration paychecks dated July 3, 2024, and Institution paychecks dated July 11, 2024. OSC Actions: OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2247-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2024-employeesState Agencies Bulletin No. 2141
… 6 TRS members. Affected Employees: Tier 6 members of TRS Plan Type 86 are affected. Background: The OT limit for Tier … the OT cap increases annually based on changes to the Consumer Price Index for the one-year period ending September 30 of the previous year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2141-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2023-employeesTown of Kirkwood - Board Oversight (2018M-71)
… - pdf] Audit Objective Determine whether the Supervisor and Board provided adequate oversight of Town financial operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s … party periodically reviews bank reconciliations and canceled check images; third party documents; and water …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Town of Preble – Non-Payroll Disbursements (2023M-17)
… Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of … increased risk that errors or irregularities could occur and remain undetected and uncorrected. Specifically: Town …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Village of Lisle - Board Oversight (2018M-124)
… Key Findings The Board did not provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an annual audit of the Clerk-Treasurer’s records. Employees were not always … rates. All nine hourly employees were underpaid by a total of $2,800. Key Recommendations Perform or provide for an …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Opinion 91-61
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Bail Moneys (1% fee to fund an … to incarceration service plan, should not be collected in a county not having such an approved plan. We have been … §99-m(2), as amended by Laws of 1991, chapter 166, §383, in those counties which do not have an approved alternatives …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Prompt Payment
… Signed into law on December 11, 2015 as Chapter 548 of the Laws of 2015 – A.7579 (Peoples-Stokes) / S.4929 (DeFrancisco) – To meet the intent of the prompt contracting law, allows the accrual of interest … To meet the intent of the prompt contracting law allows the accrual of interest …
https://www.osc.ny.gov/legislation/prompt-paymentTown of Hector – Employee Compensation (2024M-85)
… report – pdf] Audit Objective Determine whether Town of Hector (Town) employee compensation was authorized, … was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that Town officials: Paid 10 employees a total of $150,155 that was not authorized by the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Town of North Hudson - Payroll (2018M-166)
… were paid at the approved rate and for the correct number of hours. There were no recommendations as a result of this audit. … Town of North Hudson Payroll 2018M166 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Village of Windsor - Water Operations (2019M-210)
… customers did not always appear to be accurate. 85 percent of the water produced, or 74.9 million gallons, is considered … water system infrastructure to help reduce the amount of non-revenue water. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Other Bulletin No. 55
… The purpose of this bulletin is to inform the State University Construction Fund of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-55-hold-april-2020-state-university-construction-fund-scfState Police Bulletin No. SP-208
The purpose of this bulletin is to inform the agency of OSCs automatic processing of the April 2020 Salary Increases for NYSPIA and provide instructions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-208-hold-april-1-2020-2-salary-increase-state-police-employees-representedState Agencies Bulletin No. 1425
… Over40 Comp Time II Cash Out Affected Employees Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program: Administrative Services … BU05 Background Pursuant to a side letter contained in the 2011-2016 Agreements between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1425-2015-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1516
… processing the 2016 CSEA and PEF Over40 Comp Time II Cash Out Affected Employees Employees in the following bargaining … Federation (PEF), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in … Date(s) The 2016 CSEA and PEF Over40 Comp Time II Cash Out should be processed in the following pay periods: Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1516-2016-csea-and-pef-over40-comp-time-ii-cash-outBrentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfFull- and Part-Time Service Credit – New Career Plan for ERS Tier 1 Members
… information for ERS Tier 1 members covered by Sections 75h and 75i Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1504/full-and-part-time-service-credit