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Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process and compliance with State legislation … Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… internal controls over the District’s procurement process for the period July 1, 2014 through January 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $54.1 … District officials did not develop or implement procedures for staff to follow when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… not be located, nine could not be located on an asset list and 20 that were recorded as disposed of did not have … assets valued at $500 or greater for insurance purposes and $5,000 or greater for inventory and depreciation purposes have tags affixed to them, locate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229State Agencies Bulletin No. 1790
… Purpose The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in … amount, for a combined total contribution limit of $26,000.00 in 2020. The Deferred Compensation “Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1790-deferred-compensation-maximum-contribution-limits-calendar-year-2020State Agencies Bulletin No. 1700
… Compensation Plan for calendar year 2019 The regular yearly contribution amount for Deferred Compensation will increase from $18,500 to $19,000. An additional deferment is available … last three years prior to normal retirement age, increases from $18,500 to $19,000, for a combined maximum total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1700-deferred-compensation-maximum-contribution-limits-calendar-year-2019Town of Pitcairn – Claims Auditing (2024M-69)
… totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include adequate … purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the … The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69State Police Bulletin No. SP-243
… Effective Dates: Effective in paychecks dated July 31, 2024 (Administration). Background: At the request of the … calculation routine for Deduction Code 302 will be updated from .658 percent to 1.27 percent of the enrollee’s gross … deduction limit will be updated from $1,370.00 to the new yearly deduction limit of $2,540.00. OSC Actions: OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceEmerging Manager Program
… assistance of managers of managers or program partners, in separately managed accounts or commingled funds. Program partners assist in the timely deployment of capital, perform due diligence and recommend managers to participate in the program. Each year, the Fund also seeks to graduate …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerOpinion 92-27
… LAWS -- Payroll Deductions (for charitable contributions) PUBLIC OFFICERS AND EMPLOYEES -- Payroll Deductions (for … 70, 258 NYS 254 affd 238 AD 82, 263 NYS 462, discussing public policy considerations with respect to restrictions on … , 40 NY2d 268, 386 NYS2d 657; cf . Mineola Union Free School District v Mineola Teachers Association , 41 NY2d 568, …
https://www.osc.ny.gov/legal-opinions/opinion-92-27XII.9.D Refunds Owed to the State – XII. Expenditures
… This section provides Business Units with guidance on how to process monies owed to the State using the Statewide … will receive future payments from any Business Unit. Access SFS Secure to find job aids containing additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateOpinion 91-6
… with, and not preempted by federal regulations). We are not aware of any federal statute or regulation, however, … adoption of local laws on or after September 1, 1953 which are essentially revisions, simplifications, consolidations, …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 93-5
… TOWNS -- Budget (effect of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town … date specified in Town Law, §109, the fact that the public hearing on the preliminary budget is held, on proper notice, … before the date specified in Town Law, §109, the public hearing on the preliminary budget was held, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… discovered following an investigation by DiNapoli’s office and the New York State Police. "Mr. Williams allegedly abused … use, fuel that was meant for official public business and paid for by taxpayers," DiNapoli said. "Thanks to my … Mr. Williams' alleged acts have been brought to light and he will be held accountable." … New York State …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesIslip Union Free School District – Payroll (2017M-291)
… period July 1, 2016 through July 31, 2017. Background The Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Warrensburg Central School District - Financial Condition Management (2017M-265)
… overestimated appropriations from 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund balance ranged between 7.6 and 14.4 percent of ensuing years’ appropriations, exceeding … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mCounty of Ulster – Property Tax Exemptions (2016M-333)
… Ulster County is composed of 20 towns, three villages and one city and has a population of approximately 182,000. The County is … of property, correcting property tax exemption errors and inputting tax exemption income limits were effective. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Village of Lisle - Board Oversight (2018M-124)
… whether the Board ensured that receipts were deposited and disbursements were for proper Village purposes. Key … provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an annual audit of the … rates. Village officials agreed with our recommendations and indicated they planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Accounts Payable Advisory No. 48
… of the State Comptroller (OSC) has updated the policy and procedures regarding standards for entering vendor name … (SFS). The use of a standard format results in time saving and processing efficiencies for the State. Also, in the event … increases the likelihood of locating claimants’ property and expedites the claim process. See the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common Council. Results of Review … were fully implemented, three were partially implemented and one was not implemented. … City of Poughkeepsie Audit …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fTeacher Days Worked Calculator
… Use the Teacher Days Worked Calculator to determine the total number of days worked in an … and Bargaining Agreements for additional information. Calculator Instructions Enter the first date of work and the … total number of days worked, select Total . … Use this calculator to determine the total number of days worked in an …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculator