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Village of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key … accounts. Annual financial reports were not filed with OSC for the 2011-12 through 2013-14 fiscal years. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) provided adequate oversight of take-home vehicles. Key Findings The Board did not provide adequate oversight of take-home vehicles. We found: All employees that were …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeState Agencies Bulletin No. 1972
… to The New York State Deferred Compensation Plan or by calling the Nationwide Helpline at 1-800-422-8463. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022West Albany Fire District – Credit Card Purchases (2017M-15)
… were not approved in advance by either Board approval or purchase order. Although the Board discussed purchases, it did not have written procedures or guidelines to identify individuals authorized to approve credit card purchases or the documentation required before making the purchases. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15X.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… This section informs Business Units of the Office of the State Comptroller’s (OSC) record retention requirements related to vendor registration in the Statewide Financial System (SFS). … question has passed the Internal Revenue Service Taxpayer Identification Number match process. See Section 3.A - Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Grant Award, Project, and Activities have been established in SFS and Project Budgets are created, agencies are able to start spending against the grant award via the project. As expenditures are recorded … under the Procure to Pay Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewState Agencies Bulletin No. 1877
… in the New York State Deferred Compensation Plan for calendar year 2021: The regular yearly contribution amount … a combined maximum total contribution of $39,000.00 for calendar year 2021. Employees are not eligible to choose both … Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected Employees Employees enrolled in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Mexico Academy Central School District –Financial Management (2016M-219)
Mexico Academy Central School District Financial Management 2016M219
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Mount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use … each year (exceeding $14 million over a five-year period) to help finance the ensuing year’s operations, District … by statute and District taxpayers paid more than necessary to sustain District operations. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Mahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … with statute. With the exception of the 2010-11fiscal year when the District incurred a planned operating deficit, fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302State Agencies Bulletin No. 1041
… amount for a combined total contribution limit of $22,000 in 2011. However, employees cannot choose to have … Catch-Up” provision, available to employees in each of the last three years prior to normal retirement age, will … at $16,500 for a combined maximum total contribution of $33,000 for calendar year 2011. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1041-deferred-compensation-maximum-contribution-limits-calendar-year-2011State Agencies Bulletin No. 946
… maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2010 will remain … Section 457: The regular annual contribution amount for Deferred Compensation will remain at $16,500 for 2010. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/946-deferred-compensation-maximum-contribution-limits-calendar-year-2010State Agencies Bulletin No. 867
… Purpose To notify agencies of the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2009. Background Pursuant to IRS Regulations, … additional information. Questions may be e-mailed to the Payroll Deductions mailbox. … To notify agencies of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/867-deferred-compensation-maximum-contribution-limits-calendar-year-2009State Agencies Bulletin No. 1975
… Background Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental … Employees of the State University of New York (SUNY), City University of New York (CUNY), and the State University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageOpinion 89-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of probable usefulness of five years) GENERAL MUNICIPAL LAW, §6-c(4), (8): There are no permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Village of Spencer – Board Oversight (2017M-292)
… reports, bank statements and bank reconciliations. Audit, or cause an audit of, the Clerk-Treasurer’s records. … …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… cybersecurity awareness training to all employees. Disable or remove unnecessary user accounts in a timely manner. … awareness training. Ensure user accounts are disabled or deleted as soon as no longer needed. Address the IT … agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyTown of Allen - Town Clerk Fees (2016M-28)
… $481,000. Key Findings The Clerk did not routinely issue duplicate receipts or prepare monthly accountability … annual audits of the Clerk’s records. Key Recommendations Issue duplicate receipts and prepare an accountability …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… The District’s financial recovery may be impacted due to decreased enrollment, resulting in decreased revenues. … Key Recommendations The Board should monitor the budget to ensure that expenditures do not exceed revenues. District … agreed with our recommendations and indicated they plan to initiate corrective action. … GreenburghNorth Castle Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementSouthern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… joint entity of Tompkins County’s Towns of Dryden, Ithaca and Lansing and Villages of Cayuga Heights and Lansing. The Commission was established by an …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operations