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Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… controls over the Association’s financial activities for the period January 1, 2013 through September 30, 2014. … Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, … governed by a five-member Board. Budgeted appropriations for 2014 were approximately $192,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… did not ensure that the duties within the Treasurer’s office were adequately segregated and did not implement … … Lake Ronkonkoma Fire District Bidding and Treasurers Office 2015M9 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Applying for Previous or Military Service Credit – Article 14 Benefits
… request (which must be received before your effective date of retirement) to our Member & Employer Services Bureau. … credit for your previous public employment as early in your career as possible ensures that: If there is a cost, … will be processed more quickly if your service credit is in order. Records we need to verify your service will be more …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditDiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a calendar-based … with state law, DiNapoli’s office calculated the 2025 inflation factor at 3.30% for those local governments … … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a calendarbased …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025State Agencies Bulletin No. 1106
… used to process taxable fringe benefit CLEFR transactions for 2011 and explain how it will affect employee’s taxable … Time Entry using the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not … used to process taxable fringe benefit CLEFR transactions for 2011 and explain how it will affect empl …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… used to process taxable fringe benefit CLEFR transactions for 2012 and explain how it will affect employee’s taxable … Time Entry using the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not … used to process taxable fringe benefit CLEFR transactions for 2012 and explain how it will affect empl …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012State Agencies Bulletin No. 306
… generic queries and added them to the public query section of PS Query. Generic public queries make it easier for PS … used reports or data requests. The new queries, described in the attached listing, are grouped into these five … can run these queries to obtain the results described in the attachment. If it is necessary to modify a query, it …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseGeneseo Central School District – IT Asset Management (S9-22-11)
… percent of the sampled assets were not properly accounted for. Specifically: Five Chromebooks with estimated total … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… pricing to other customers during the Contract term for a similar quantity, and the maximum price or discount associated with such offer … this Contract, such better price or discount shall apply for similar quantity transactions under this Contract for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses communicated … a half million dollars was paid to IT service providers. In addition, because officials did not develop a written IT … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsFairview Fire District – Payroll and Leave Accruals (2024M-96)
… controls or develop written policies and procedures for these duties. As a result, we determined that District … potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate and … Key Recommendations Ensure employees are paid only for hours worked and leave time to which they are entitled. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Real Property Tax Exemptions Administration (2017-MR-4)
… properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. … and other such considerations. Assessors are responsible for granting and tracking real property tax exemptions within … County Real Property Tax Services Office, as necessary, for any technical assistance. … Real Property Tax Exemptions …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… was to review internal controls over Authority operations for the period April 1, 2014 through May 31, 2015. Background … and Markets. The Authority’s operating expenditures for the 2014-15 fiscal year totaled approximately $1.6 … salaries. Consider entering into contractual agreements for security services with the officers detailing the terms, …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overLong Lake Central School District – Payroll (2016M-90)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $3.9 million. … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Tier Status – En-Con Police Officers Plan
… System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July … 31, 2012 Tier 6 April 1, 2012 or after *Tier 3 members in the En-Con Police Officers Plan are covered by Article 11 …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusTioga Central School District – Cash Management (2020M-83)
… monthly cash flow forecasts that estimate available funds for investment. Ensure excess funds are invested in a manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Vacating Orders – Divorce and Your Benefits
… note that the court may have additional requirements for the contents of a Vacating Order. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersSherman Central School District – Claims Processing (2016M-352)
… of our audit was to examine the claims audit process for the period July 1, 2014 through September 9, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.5 … audit process. Develop a comprehensive job description for the claims auditor that explains expectations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… complete report - pdf ] Audit Objective Determine whether Greenwich Central School District (District) officials … planned to initiate corrective action. … Determine whether Greenwich Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
Determine whether School officials ensured that nonpayroll disbursements were adequately supported properly approved and for Schoolrelated purposes
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34