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Islip Fire District – Capital Assets (2020M-3)
… safeguarded. District inventory records did not list 45 of 50 selected assets totaling $36,809. District officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear totaling $119,523 … ensure they are accurate and up-to-date and that purchases of District assets are actual and necessary. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Richfield Springs Central School District - Fixed Assets (2019M-140)
… policies were not comprehensive or being followed. Out of 206 fixed assets reviewed, 64 were unable to be located, … tags and four had the incorrect asset tag numbers. Out of 158 fixed assets listed as being disposed, 143 lacked … update policies to include proper sanitation and disposal of electronic devices. Ensure inventory records are accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Hendrick Hudson Central School District - Financial Condition (2019M-24)
… shut down beginning in 2020 with a potential revenue loss of over 30 percent to the District within five years. … have been implemented and the Board engaged the services of a third-party consultant to prepare a report on the effects of the revenue loss and measures to take. According to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Hudson City School District – Information Technology (2020M-157)
… use policy (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We found questionable Internet use on four of six computers tested. Disable 123 of the 462 enabled network accounts we examined. These 123 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Northern Adirondack Central School District – Financial Condition (2020M-51)
… in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance … has declined from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not adopted a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Changing Employers – Membership and Enrollment
… A special plan allows for retirement after 20 or 25 years of service, regardless of age. If an employee is considering a promotion to a … is generally not creditable in PFRS special plans. Members of PFRS should be made aware that a civilian or …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. City of Amsterdam – Budget Review (Montgomery County) Auditors … not balanced or are not reasonable. The city’s tax levy of $6,047,472 also exceeds the allowable tax levy limit by … to adopt a budget that included a levy in excess of the tax levy limit. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsShenendehowa Central School District – Longevity Payments (2023M-165)
… did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As a result, 26 employees were underpaid a total of $9,214 in longevity for separations payments during our … District service are calculated according to the terms of the CBAs. Ensure CBAs include language for longevity …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Mount Morris Central School District – Claims Auditor (2022M-131)
… audit. The claims auditor inappropriately audited 17 of 41 claims that included Greater Southern Tier Board of Cooperative Educational Services (GST BOCES) service charges totaling $58,320. The Board of Education (Board) should have audited these claims. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131State Agencies Bulletin No. 980
… Payroll Bulletin No. 980 regarding the payment of Public Employee Federation (PEF) April 1, 2010 raises has … issue further clarification on the future salary treatment of PEF employees, as more information becomes available. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/980-april-1-2010-salary-increase-employees-represented-public-employeesState Agencies Bulletin No. 978
… Payroll Bulletin No. 978 regarding the payment of Civil Service Employees Association (CSEA) April 1, 2010 … issue further clarification on the future salary treatment of CSEA employees, as more information becomes available. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/978-april-2010-salary-increases-employees-represented-civil-serviceDiNapoli: Tax Cap Remains Below One Percent in 2017
Property tax levy growth for local governments will be capped at 068 percent for 2017 decreasing slightly from 2016 when it was 073 percent according to State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017Justice Court Fund: Advisories
… Monitoring Systems Demonstration Program (New York Laws of 2019, Chapter 145) September [pdf] - 2020 Legislative … Update Surcharge Cap Increase VTL 1809 (2) Termination of Suspension Fee Increase VTL 503 (2)(j-l)(i) New Surcharge … VTL 1809 (1) Reporting - Certification, No Activity, Term of Suspension Fee 2005 October [pdf] - 2005 Legislative …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesState Agencies Bulletin No. 919
… taxes. Payroll Bulletin No. 914 (Change in Taxation of Military Stipend) explained the regulation and described … same paycheck, different tax treatment for these two types of earnings is required. This may occur when an employee is on a Paid Leave of Absence and receives a military stipend, and a retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendOrange County Community College – Information Technology and Financial Activities (2017M-111)
… Purpose of Audit The purpose of our audit was to examine the College’s controls over … and about 5,500 students, is governed by a 10-member Board of Trustees. Expenditures for the 2015-16 fiscal year were …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. UCP is reimbursed for preschool … included: $83,905 in personal service costs consisting of ineligible bonuses, executive compensation above the … to UCP’s reimbursement rates. Remind UCP officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 4
… when processing payments to vendors. Improper preparation of vouchers payable to Verizon for landline services may … field, as follows: Regular bills: The first 13 digits of the account number (containing the area code, then … code) followed by the ending service date in the format of the two-digit month, then two-digit day, then two-digit …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesThe Ex-spouse’s Payments – Divorce and Your Benefits
… retirement, payments to the ex-spouse will begin as of the member’s retirement date, unless otherwise specified … Retirees can see a monthly and year-to-date breakdown of their pension payment amounts and adjustments by logging … retirement. Ex-spouses cannot obtain a cash payout of their portion of the pension benefit, and they are not …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsHyde Park Central School District – Financial Management Practices (2012M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … and 800 employees. The District is governed by the Board of Education which comprises seven elected members. The … amounts reasonably deemed necessary to pay for the cost of judgments and claims arising from the tax roll in the year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mChurchill School and Center – Compliance With the Reimbursable Cost Manual
… 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the Churchill Center … education services (Program), pursuant to Section 853 of the State Education Law (Law), to children in kindergarten … Executive Director and Chief Financial Officer in excess of SED's allowable compensation levels; $220,501 in …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manual