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Contributing Toward Your Retirement – Article 14 Benefits
… retirement, whichever is earlier. If you are employed by more than one participating employer, once you join the … for federal income tax; Reported as wages for New York State and local income taxes; Reported as wages for Social … System, and used in the calculation of all benefits paid by the Retirement System; and Calculated on your full gross …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementClinton Central School District – Payroll (2017M-252)
… which has approximately 1,285 students, is governed by a seven-member Board of Education. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… schools with approximately 4,300 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Harborfields Central School District – Claims Processing (2016M-38)
… schools with approximately 3,350 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Lake George Central School District - Purchasing (2018M-167)
… disclosed that District officials lacked adequate evidence to show they sought competition for 28 purchases (47 percent) … The Board did not develop and implement procedures to seek competition for purchasing goods and services that were not required to be competitively bid. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Pawling Central School District – Selected Financial Activities (2012M-185)
… the District’s capital projects and tax certiorari reserve funds. District officials overfunded the High School Roof …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Purpose of Audit The purpose of our audit was to assess the Authority’s purchasing … Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New York State Public Authorities Law. The Authority, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Dutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting … enterprise funds users’ charges have not been sufficient to cover their respective expenses. The County’s general fund …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Greece Public Library – Information Technology (2017M-130)
… of our audit was to evaluate the Library’s information technology (IT) controls for the period January 1, 2016 … access rights, backups, breach notification, hardware and software inventories, restricting personal use and …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District's … resulting in a decrease in the amount of fund balance to precariously low levels. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Vestal Fire Department – Financial Activities (2014M-265)
… services to the Town. The Department, which is governed by a 19-member Board of Directors, is made up of four fire company Stations, each of which is governed by an 11-member Executive Committee. During our audit period, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265East Bloomfield Fire District – Financial Operations (2017M-154)
… Purpose of Audit The purpose of our audit was to determine whether the Board … adequate oversight of the District’s financial operations to ensure that assets are safeguarded for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… of approximately 15,000. The Village, which is governed by an elected five-member Board of Trustees, operates a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Stamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … for the 2011-12 through 2015-16 fiscal years was used to finance operations. Restricted fund balances were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Village of Malverne – Procurement (2017M-16)
… Purpose of Audit The purpose of our audit was to examine the Village’s … policy. Village officials allowed goods and services to be purchased before authorization from the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… low-income housing for qualified individuals, is governed by an appointed seven-member Board of Commissioners. Budgeted … rent and additional charges posted to tenants’ accounts by the housing assistant supervisor and the account clerk. …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… activity is properly recorded and reported and that money is adequately safeguarded. Key Findings The bylaws … as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mOperational Advisory No. 7
… update this information. Please assist OSC in this process by reviewing the BU information in the attached spreadsheet … the attached spreadsheet and email it to outreach@osc.state.ny.us no later than Friday, 10/11/13 . … Update SFS …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… the operating bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform system of accounts for fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… is located in Ulster County. The Town is governed by an elected five-member Town Board. The Town has … health insurance buyout incentives to two employees by more than $4,900 and underpaid incentives to two employees by $1,680 during the audit period. Also, Town officials did …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289