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Overtime Compensation – Legacy Reporting
… in the definition of earnings, and we cannot use it in a final average earnings (FAE) calculation. Only report overtime until a member reaches the limit for the calendar year. You must … worked; only omit overtime pay that exceeds the limit. Do not withhold contributions for any overtime amounts beyond …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationComptroller DiNapoli Releases School District Audits
… tuition accurately and timely, they did not timely bill for nonresident students placed in the district. Hyde …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1CUNY Bulletin No. CU-248
… Differential in the Time Entry page using the Earn Code HSD . Earnings Begin Date: 12/15/05 ANN or 12/31/05 HRY Earnings End Date: Same as above Earn Code: HSD Amount: Applicable Amount Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-248-payment-cuny-nurses-health-specialty-differentialState Comptroller DiNapoli Releases Municipal Audits
… exemptions totaling $52.1 million and identified issues with 21 exemptions. Sixteen exemptions totaling $738,693 in … (Onondaga County) Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. … The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not … by GML. The District has been using a credit union for the deposit and temporary investment of District funds, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… Sheriff Department’s internal controls over cash receipts for the period January 1, 2012 through June 30, 2013. … The Board adopted a budget of approximately $121.5 million for 2013 of which approximately $1.1 million was to finance … 30, 2013. We found that appropriate receipts were issued for all the cash receipts reviewed; they were recorded …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly accounted for … own board of directors, which performs many District day-to-day management functions. The 2017-18 BID charge was … funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Challenging a Determination – State Police Plan
… with the Hearing Administration Bureau within four months of the initial determination. Anyone who has had a retirement … or call us at 866-805-0990 (518-474-7736 in the Albany, New York area). … State Police Plan information for PFRS Tier 2 5 …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationOverview – Regional State Park Police Plan
… Your pension is based on your years of credited service and your … immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of … will not be included in your FAS calculation: Unused sick leave; Payments made as a result of working your vacation; …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – En-Con Police Officers Plan
… Your pension is based on your years of credited service and your … immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of … will not be included in your FAS calculation: Unused sick leave; Payments made as a result of working your vacation; …
https://www.osc.ny.gov/retirement/publications/1822/overviewFinal Average Salary – Article 14 Benefits
… Your pension is based on your years of credited service and your final average salary … your FAS can include, but is not limited to, the following types of payments. In some cases, certain restrictions may … 36 months immediately preceding retirement. The following types of payments are not considered regular compensation …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village … Key Findings The Clerk-Treasurer uses one disbursement account for all funds except payroll and did not perform bank … disbursement accounts for each fund and reconcile all cash balances in the accounting records to bank balances monthly. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Odessa-Montour Central School District – Financial Condition (2016M-71)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. Background The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71East Aurora Union Free School District - Procurement (2023M-125)
… Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … and indicated that they have initiated or plan to initiate corrective action. … Determine whether the East …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… and examine leave accruals for the period July 1, 2012 through November 30, 2013. Background The Springs Union …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsPride 2022
… Pride Tandra LaGrone CEO, In Our Own Voices, Albany, NY Tad Mack Deputy County Clerk of Monroe County Celebrating … equity and inclusion, including the recruitment, retention, and promotion rates, as well as pay data of …
https://www.osc.ny.gov/pride-2022State Comptroller DiNapoli Releases Municipal Audits
… and two recommendations were not implemented. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … issued and the RFP for external audit was last advertised in 2011. 13 purchases totaling $99,231 lacked quote and sole …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsLe Roy Central School District – Reserve Funds (2022M-110)
… unemployment insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than … and indicated they have initiated or planned to initiate corrective action. … Determine whether the Le Roy …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Greece Central School District – Procurement of Professional Services (2024M-129)
… 30, 2024: Officials did not seek or provide documentation to support the competition process for 33 professional … 2006 without seeking competition. Officials did not adhere to the District’s written policies and procedures. For …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024m