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DiNapoli: Tax Cap Remains at Two Percent for 2020
… capped at 2 percent for the 2020 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects the … in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020Additional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… Section 341(j) of the Retirement Social Security Law (RSSL) provides an … For example, if you have four years and ten months of service credit and you need five years to be vested, your … benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jChatham Central School District – Financial Management (2023M-11)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …
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)
… corrective action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were … officials could not demonstrate that all charges were for School purposes. We reviewed 170 credit card charges … documentation such as receipts was not available for 66 charges totaling $23,376. The need or purpose was not …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Waterville 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-informationXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… control in New York’s Statewide Financial System requires Business Unit staff to verify all payments made are valid. To … The navigation path to this report is: Enterprise Menu>SFS Applications>SFS Reports>Accounts Payables>Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… Audit Objective Determine whether Wheelerville Union Free School District (District) officials maintained complete … action. … Determine whether Wheelerville Union Free School District District officials maintained complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Valhalla Union Free School District – Network User Accounts (2022M-26)
… officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or … to help prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control … as soon as they are no longer needed and maintain a list of authorized network users to periodically review …
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)
… hours worked. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payments. We reviewed policies and documents and examined payroll-related records for 25 of …
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)
… Determine whether Burnt Hills - Ballston Lake Central School District (District) officials ensured the third-party … they planned to initiate, corrective action. … audit school burnt hillsballston lake …
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)
… complete report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of … encumbered funds and improperly restricted surplus funds in a debt reserve. As a result, District officials were not … operations. Recalculated surplus fund balance exceeded the statutory limit by $7.2 million including $2.8 million …
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)
… credited either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. Incorrectly calculated 61 percent of the unused vacation … and approve all unused leave and separation payments to help ensure they are accurately calculated, supported and …
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)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 15 percent of the sampled assets were not properly accounted for. …
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)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …
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
… OSC Actions The Office of the State Comptroller will produce listings to identify employees in each agency who … the following path: Start, Compensate Employees, Maintain Payroll Data U.S., Use, General Deduction Data Agency, … 474-0429 to request a hard copy. Questions concerning Payroll should be directed to the Payroll Deductions mailbox. …
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)
… procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining documentation to support that the … paid a total of $40,253 and did not document the rationale for the process that was followed. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation