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Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in … million. Key Findings The Board and District officials did not prepare accurate budgets for the 2012-13 through 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of … for a capital project. Strengthen cost control safeguards to protect against construction cost overruns for capital …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates one … $13.3 million. Key Findings The District did not apply in a timely manner for all the transportation State aid to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveTown of Lapeer – Budgeting (2024M-127)
… – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … adopt realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 … adopted a written fund balance policy specifying the Town’s objectives and goals for using the accumulated funds. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Justice Court Fund
… Town and village justice courts in New York State are required to report their disposition information to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundService Credit – Divorce and Your Benefits
… pension was established by the State Court of Appeals in Majauskas v. Majauskas. Service credit is a factor in both the numerator …
https://www.osc.ny.gov/retirement/members/divorce/service-creditState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Highlands – Receiver of Taxes and Assessments (Orange County) The former receiver, … did not correct deficiencies noted in the 2006 Receiver of Taxes audit, properly oversee the receiver’s work, or …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Earnings Limits
… Overview The earnings included in the calculation of your final … may be limited. If you earn more than the limit, it will not be factored into your pension and your employer … is applied on a State fiscal year (April 1 – March 31). When the Governor's salary increases at the beginning of a …
https://www.osc.ny.gov/retirement/members/earnings-limitsMechanicville City School District – Financial Condition (2017M-93)
… kept the unrestricted fund balance within statutory limits for the period July 1, 2013 through January 31, 2017. … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $23.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District … estimates are reasonable. Reduce unrestricted fund balance to an amount permitted by law. The Transportation Supervisor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialOverview – Police and Fire Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1512/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is …
https://www.osc.ny.gov/retirement/publications/1511/overviewTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… (Town) time sheets that coincided with hours worked at other municipalities. Determine if Justice Court (Court) money is properly recorded, deposited and reported. Key … an additional $1,800 for 123 hours not worked. The Clerk claimed 112 hours of sick leave at a cost of $1,795 on her …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsOverview – Career Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is …
https://www.osc.ny.gov/retirement/publications/1513/overviewCUNY Bulletin No. CU-247
… and Agency Shop Fee increase. Affected Employees Employees in the following Bargaining Units: SB, SC, SE, SM, SP, ST, SU, … 22, 2005 OSC Actions OSC will automatically increase the biweekly Dues (Code 231 )and Agency Shop Fee (Code 220 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-247-city-employees-union-local-237-dues-and-agency-shop-feeCUNY Bulletin No. CU-220
… Purpose To explain Agency procedures for processing payment of the Nurses’ Health Specialty … December 21, 2004 from Carmelo Batista, Jr. are eligible for the following Health Specialty Differentials: Full-time … $175.00. Agency Actions Agencies must submit the payment for the Nurses’ Health Specialty Differential in the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-220-payment-nurses-health-specialty-differentialCUNY Bulletin No. CU-197
… Purpose To explain Agency procedures for processing payment of the Nurses' Health Specialty … January 7, 2004 from Carmelo Batista, Jr. are eligible for the following Health Specialty Differentials: Full time … $175.00. Agency Actions Agencies must submit the payment for the Nurses' Health Specialty Differential in the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-197-payment-nurses-health-specialty-differentialBuffalo Collegiate Charter School – Credit Cards (2022M-69)
Determine whether Buffalo Collegiate Charter School School credit card charges were properly approved adequately supported and for School purposes
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69