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Burnt 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-plan

Sweet Home Central School District – Financial Management (2022M-166)

… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … on issues raised in the District’s response. … audit sweet home school financial management …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166

Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)

… calculated correctly . District officials: Made errors in 76 percent of District employees’ accrued leave calculations, resulting in 251 employees’ leave balances being credited either for 132 days over what they were …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accruals

Ticonderoga Central School District – IT Asset Management (S9-22-23)

… to confirm they were inventoried. We found 15 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $240 could not be located and were not … cameras and one camcorder with combined purchase prices of approximately $2,300 were not inventoried. In addition, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23

Saugerties Central School District – IT Asset Management (S9-22-05)

… to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … costing $599 and two Chromebooks with an approximate cost of $500 based on recent purchases), could not be located. … Seventeen IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05

CUNY Bulletin No. CU-332

… will be included in the employee’s regular paycheck or direct deposit advice dated July 3, 2008, Pay Period 7C … payment amount will appear on the employee’s paycheck stub or direct deposit advice. Questions Questions regarding this …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-332-cuny-health-benefits-buy-out-waiver-program-payment-cycle

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-corporation

Island 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-s9-19-34

Hunter-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-s9-19

Beacon 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-s9-19-27

State 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-audits

Garden 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-161

Pembroke 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-130

State 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-2011

State Agencies Bulletin No. 946

… maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2010 will remain … Section 457: The regular annual contribution amount for Deferred Compensation will remain at $16,500 for 2010. The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/946-deferred-compensation-maximum-contribution-limits-calendar-year-2010

Real 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-governments

Retiring 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-62

Byron-Bergen Central School District - Procurement (2018M-157)

… obtaining or documenting price quotes as required by the purchasing policy. Key Recommendation Ensure that officials obtain the necessary number of competitive quotes as required by the purchasing policy. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157