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Valhalla Union Free School District – Network User Accounts (2022M-26)
… School District (District) officials adequately managed network user accounts in order to help prevent unauthorized … officials did not adequately manage the District’s network user accounts to help prevent unauthorized use, … found District officials should have: Disabled 67 unneeded network user accounts. These unnecessary accounts had last …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated employees. Key … Twelve employees received pay that was not consistent with their employment agreements, authorized pay rates or …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… funds were returned, the funds were not available for the District’s use. Officials did not: Ensure the … be returned to the District. Establish written procedures for monitoring employees’ FSA and DCAP accounts and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planSweet Home Central School District – Financial Management (2022M-166)
… the Sweet Home Central School District’s (District) Board of Education (Board) and District officials properly managed … which was improperly restricted in a debt reserve as of June 30, 2021. The Board unnecessarily appropriated $2 . 4 million of fund balance each year and real property taxes were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… Central School District (District) officials ensured leave accruals were accurate and payments for unused leave … leave balances being credited either for 132 days over what they were entitled to or 2,712 days less than what they … calculated 61 percent of the unused vacation leave, sick leave and retirement incentive payments made during the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsTiconderoga Central School District – IT Asset Management (S9-22-23)
… to confirm they were inventoried. We found 15 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $240 could not be located and were not … cameras and one camcorder with combined purchase prices of approximately $2,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… and include the details necessary to adequately track and locate IT assets. Perform annual and complete physical …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05CUNY Bulletin No. CU-332
… who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits … 2008, Pay Period 7C Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-332-cuny-health-benefits-buy-out-waiver-program-payment-cycleState Agencies Bulletin No. 314
… Actions The Office of the State Comptroller will produce listings to identify employees in each agency who currently have maintenance deductions. These listings have been distributed in a separate mailing. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/314-change-maintenance-rates-employee-housing-and-mealsOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… always seek competition or maintain adequate documentation of purchasing processes when procuring goods and services. … totaling $305,033 to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal … selecting two professional service providers paid a total of $40,253 and did not document the rationale for the process …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationIsland Trees Union Free School District - School District Website (S9-19-34)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Hunter-Tannersville Central School District - School District Website (S9-19-33)
… Determine whether the Hunter-Tannersville Central School District (District) used its resources to maintain a website … action. … Determine whether the HunterTannersville Central School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Beacon City School District - School District Website (S9-19-27)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27State Comptroller DiNapoli Releases School District Audits
… Otsego County) Officials effectively managed most aspects of the school district’s financial condition. However, they … officials did not always seek competition for the purchase of goods and services not subject to competitive bidding, as … did not obtain verbal and written quotes for the purchase of goods and services from 14 vendors totaling $126,907. Find …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsGarden City Union Free School District – IT Asset Management (2023M-161)
… they were inventoried. We determined that 23 percent of the assets were not properly accounted for. Specifically: … Four Chromebooks and an iPad with combined costs of nearly $1,800 could not be located. Eleven IT assets … printers), including seven with estimated combined costs of $13,645 and four with unknown costs, were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… at two financial institutions, which had an average of $13.4 million available for investing. Had officials … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to … program procedures. Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130State 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
… additional information. Questions may be e-mailed to the Payroll Deduction mailbox. … To notify agencies that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/946-deferred-compensation-maximum-contribution-limits-calendar-year-2010Real Property Tax Cap - Local Governments
… Independent Special Districts) File property tax cap form online [Accessible only to filing entities] … for Local Governments Important Dates for Property Tax Cap Filers [pdf] Guidance Guidelines for Implementation from …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsRetiring Before Age 62 – Police and Fire Plan
… reduced by the percentages shown below. The percentage of the benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62