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Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… Purpose of Audit The purpose of our audit was to examine the Clerk-Treasurer’s records and reports for the … 2017. Background The Village of South Corning is located in the Town of Corning in Steuben County and has a population … $790,000. Key Findings The Clerk-Treasurer did not maintain complete, accurate and timely accounting …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in place to annually report the District’s financial … approximately $354,000. Key Findings The Treasurer had not filed an annual financial report with OSC for the years …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415East Bloomfield Fire District – Financial Operations (2017M-154)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Commissioners provided … distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed by an elected … total $354,594. Key Findings The purchasing agent does not provide the Board with required quotes and does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and … and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected … approximately $1.8 million. Key Findings The District has not established adequate written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Limitations – Police and Fire Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot … from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS. Tier 5 If the …
https://www.osc.ny.gov/retirement/publications/1512/limitationsLimitations – New Career Plan
… date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot … from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS. Tier 5 If the …
https://www.osc.ny.gov/retirement/publications/1515/limitationsHomer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The … fiscal year are $39 million. Key Findings The Board did not ensure budget estimates were reasonable. Over the last …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306United HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New … program between January 1, 2008 and December 31, 2013. In accordance with the contract, United is required to … Findings We identified $710,284 in rebate revenue that was not credited to the Department. The audit found: United did …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesTown of Dayton - Supervisor's Records and Reports (2019M-189)
… records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and … not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Annual Audit
The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers Compensation Law and mandated fe
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditState Agencies Bulletin No. 2183
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … 5 members of ERS Plan Type 87 are affected. Background: In accordance with Chapter 504 of the Laws of 2009, … January 11, 2024. OSC Actions: OSC will update PayServ to reflect the pensionable overtime earnings limit for 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2183-tier-5-pensionable-overtime-earnings-limit-calendar-year-2024-employeesState Agencies Bulletin No. 2184
… Purpose: The purpose of this bulletin is to notify agencies of the pensionable overtime earnings limit … 6 members of ERS Plan Type 87 are affected. Background: In accordance with Chapter 368 of the Laws of 2018, the … January 11, 2024. OSC Actions: OSC will update PayServ to reflect the pensionable overtime earnings limit for 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2184-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2024State Agencies Bulletin No. 2294
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … 5 members of ERS Plan Type 87 are affected. Background: In accordance with Chapter 504 of the Laws of 2009, … January 15, 2025. OSC Actions: OSC will update PayServ to reflect the pensionable overtime earnings limit for 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2294-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2025State Agencies Bulletin No. 1080
… Purpose To notify agencies that OSC will process a final refund file … or became inactive between 1999 and 2005, and Did not accumulate sufficient funds to purchase a bond as … by NBT , and Did not receive a refund previously in paychecks dated March 10, 2011 (Institution) or March 16, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1080-final-refunds-deduction-code-101-bondsTransportation and Warehousing Sector – New York City Industry Sector Dashboards
… and warehousing sector is an important component of the local economy. During the pandemic, visitor numbers … and business buying behaviors amid the implementation of social distancing measures. The pandemic accelerated an existing trend of increasing e-commerce sales; in sales tax year 2023, …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingState Agencies Bulletin No. 1683
… Purpose To notify agencies of the new Payroll Check Notification … new Payroll Check Notification Report will be available to agency payroll staff via a link on the PayServ Bulletin … is issued to) Invoice Information Payment Amount Voucher in SFS Vendor ID Vendor Description: Payroll Check Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1683-new-payroll-check-notification-reportGeneva City School District - Reserves (2018M-51)
… financed reserves. Key Findings The Board has not adopted a reserve policy. The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Urban Choice Charter School – Information Technology (2013M-53)
… Purpose of Audit The purpose of our audit was to examine the controls over information technology (IT) for … Background The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of … which comprises 10 members. Key Findings The Board has not established adequate internal controls over the School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53City of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted realistic budgets … 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately … The Council adopted general fund budgets that were not structurally balanced because of continued reliance on …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… controls and communicating an acceptable use policy (AUP) to business office staff. Key Findings District officials did … PPSI by developing and communicating a comprehensive AUP to business office staff. As a result, PPSI related to District employees and finances could be exposed because …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194