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Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… complete report - pdf] Audit Objective Determine whether Ontario County Four Seasons Development Corporation (Corporation) …
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)
… Union Free School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final annual budget. Budget-to-actual results, a comprehensive property tax report card …
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)
… audit reports and the respective corrective action plans (CAPs). Officials did not prepare: A multiyear financial plan. … annual budget, budget-to-actual results, audit reports and CAPs, and comprehensive budget documents, and include fund …
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)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … detail, audit reports and corrective action plans (CAPs) in an easily accessible location. Comprehensive appended …
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
… financial decisions. Officials also have not adopted fund balance and reserve policies. Hamilton Central School …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 314
… Note: This Bulletin is for All Agencies, except CUNY. Purpose To announce increases in … for employee housing and meals Note This Bulletin is for All Agencies except CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/314-change-maintenance-rates-employee-housing-and-mealsGarden City Union Free School District – IT Asset Management (2023M-161)
… 60 IT assets from invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT assets to confirm they were inventoried. We determined that 23 … accounted for. Specifically: Four Chromebooks and an iPad with combined costs of nearly $1,800 could not be …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … rates and applicable Board policies. Consult with legal counsel and determine the appropriate course of action to …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Pembroke Central School District - Investment Program (2023M-130)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Chatham Central School District – Financial Management (2023M-11)
… [read complete report – pdf] Audit Objective Determine whether the Chatham … million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation reserve has $1.4 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Brocton Central School District – Claims Audit (2023M-15)
… action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… Ensure the administrator provided the year-end accounting of employees’ FSA and DCAP accounts, as required by the … reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be returned to the District. … Consult with legal counsel to ensure the proper use of forfeited funds returned by the administrator. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationState Agencies Bulletin No. 946
… Purpose To notify agencies that the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2010 will … Catch-Up” provision, available to employees in each of the last three years prior to normal retirement age, will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/946-deferred-compensation-maximum-contribution-limits-calendar-year-2010State 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-2011Real Property Tax Cap - Local Governments
… Districts, Libraries, Independent Special Districts) File property tax cap form online [Accessible only to filing … [pdf] Guidance Guidelines for Implementation from NYS Department of Taxation and Finance [pdf] Frequently Asked …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsByron-Bergen Central School District - Procurement (2018M-157)
… policy. District officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Retiring Before Age 62 – Police and Fire Plan
… 3 Article 11 5 and 6 members under Sections 375b and 375c Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Retiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits
… 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important to know that once you retire with a reduced benefit, the …
https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62Not-for-Profit Non-Construction Questionnaire
… of filing online Complete only one questionnaire for all future bids Update your questionnaire at any time … FILE ONLINE Not ready to file electronically? Not-for-Profit Non-Construction Questionnaire ( instructions …
https://www.osc.ny.gov/state-vendors/vendrep/not-profit-non-construction-questionnaire