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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 … 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-166Town of Ephratah – Accounting Records and Reports (2022M-138)
… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings In 2017, OSC issued an … Determine whether the Town of Ephratah Town Town Supervisor Supervisor maintained …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling … reviewed, and included: 45 unsupported exemptions granted in 2022 that totaled $323,029. 40 unsupported exemptions granted in 2023 that totaled $321,494. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81State Comptroller DiNapoli Releases Municipal Audits
… with 21 exemptions. Sixteen exemptions totaling $738,693 in town-exempted assessed value lacked one or more pieces of … $7,159 were not audited and approved by the board. In addition, the board did not audit and approve $14,000 debit card purchases before payment. Town of Fort Covington – Justice Court Operations (Franklin County ) The …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0About Offering a Retirement Plan – What Every Employer Should Know
… a defined benefit pension, employees can be assured of a lifetime benefit during their retirement years. Defined … employees with the ability to retire with a guaranteed lifetime benefit; Encourage long-term employment because …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… [read complete report - pdf] Audit Objective Determine whether the Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… reports and the effectiveness of internal controls over bank checks and transfers. Key Findings Officials did not … by the Treasurer. Officials did not properly oversee the bank reconciliation and accounting processes of the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectGeneva City School District - Reserves (2018M-51)
… The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Ending Your Membership – Police and Fire Plan
… Once you join, there are five ways your membership can end: If you do not have at least five years of credited service and seven …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipCUNY Bulletin No. CU-613
… increase as follows: Deduction Code Current Biweekly Rate New Biweekly Rate 220 $45.47 $48.96 231 $45.47 $48.96 Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-613-international-brotherhood-teamsters-local-237-elevatorUnified Court System Bulletin No. UCS-309
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-309-district-council-37-dc37-local-1070-dues-increaseXVI.3.G Legal Compliance – XVI. Financial Reporting
… , (1200.108-.111 Conflicts between Legal Provisions and GAAP) Process and Document Preparation: GAAP basis reporting … that could have a material impact on the combined financial statements. Where financial statements prepared in conformity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceOpinion 89-55
… in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department (delegation to chief of police of power over promotions) LOCAL LAWS -- Transfer of Functions (delegation to chief of police of power over promotions) TOWN LAW, §§150, …
https://www.osc.ny.gov/legal-opinions/opinion-89-55SUNY Bulletin No. SU-329
… may elect a flat amount 403(b) before-tax and/or after-tax deduction to be withdrawn from their biweekly paycheck. … deduction is withheld. The SUNY Office of University-Wide Benefits requested the ability to withhold all available net … SUNY 403(b) plans may be directed to SUNY University-Wide Benefits at benefits@suny.edu . Questions regarding PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings City officials … ensure District employees’ separation payments and health insurance buyouts were accurate. Officials also did not … employees did not receive separation payments and health insurance buyouts in accordance with contractual agreements. …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolCUNY Bulletin No. CU-588
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees represented … Bargaining Unit TA and T6 with Dues (Code 272) and Agency Shop Fee (Code 252). Dues and Agency shop fee deductions will automatically be updated as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-588-united-brotherhood-carpenters-and-joiners-america-ubcjaAccounts Payable Advisory No. 74
… order, and (iii) should dispatch purchase orders by email to vendors previously enrolled in the eMarketplace. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/74-emarketplace-decommissionedUnified Court System Bulletin No. UCS-331
… 2023 Affected Employees: Employees represented by NYSCOA in Bargaining Unit SR are affected. Effective Dates: … At the request of NYSCOA, OSC will identify employees in Bargaining Unit SR with dues (Deduction Code 243) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-331-new-york-state-court-officers-association-nyscoa-dues-decreaseWest Valley Central School District - Financial Management (2018M-7)
… West Valley Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Tier Status – Police and Fire Plan
… When you join the Retirement System, you are assigned to a tier … 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5) can be covered by Article 11 or Article 14 benefits, …
https://www.osc.ny.gov/retirement/publications/1512/tier-status