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Town of Ephratah – Accounting Records and Reports (2022M-138)
… and timely financial records and reports. Key Findings In 2017, OSC issued an audit report 1 that included findings … to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without … by $60,948. Bank reconciliations were not performed in a timely manner. Annual Update Documents (AUDs) from 2015 …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Orange County – Motor Vehicle Oversight (2015M-314)
… a regular physical inventory of vehicles. The County does not have a policy or written procedures that stipulate the proper actions for officials to take when vehicles are no longer suitable for County business. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… you are automatically covered. If your employer chooses to adopt the benefits for a limited period of time, and you … be eligible for them. Note: This benefit is not available to Tier 3 members. The Section 384-e Benefit This provides an …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bAndes Central School District - Cafeteria Operations (2019M-26)
… fund transfers). The District has the lowest average daily participation for breakfast and second lowest for lunch … Key Recommendations Consider ways to encourage more daily participation for breakfast and lunch and continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Payroll Forms
… Protection Law Release Form – For Garnishment Deductions only. Position Data Request Forms Extra Service Position Data …
https://www.osc.ny.gov/state-agencies/payroll/formsAppendix B — Travel References – Travel and Conference Expense Management
… Online References United States General Services … Online References …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesState Comptroller DiNapoli Releases Municipal Audits
… Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked adequate …
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
… Why offer a Retirement System plan to your employees? Being part of … offer employees an attractive benefits package, including a defined benefit pension . With a defined benefit pension, … (vesting) after accruing five years of service credit; Build a Cost-Of-Living Adjustment (COLA) into pensions to …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… did not budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five … districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit fund balances ranged from 14 to 217 percent of 2019 budget appropriations. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Opinion 89-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department … police department may delegate that authority to the chief of police …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… elected nine-member County Legislature. The Department of Consumer Affairs is responsible for the registration and … Putnam County Department of Consumer Affairs Misappropriation of Cash Receipts 2014M310 …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310State Agencies Bulletin No. 2293
… The purpose of this bulletin is to inform agencies of the 2025 New York State Paid Family Leave Program rate. Affected Employees: All employees eligible for the New … Department of Financial Services has announced that the 2025 premium rate and the maximum weekly employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2293-2025-new-york-state-paid-family-leave-rate-increasePine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… transfers. Key Findings Officials did not identify $93,569 in federal withholding penalties that were incurred and paid … interim financial reports are reviewed to detect errors in preparation. …
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)
… reserves with balances totaling $9.4 million (72 percent of total reserves) are overfunded by $7.8 million and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
Oswego County Board of Cooperative Educational Services BOCES Separation Payments 2016M217
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsOnline and Computer-Aided Training – Travel and Conference Expense Management
… library of webinars available for local officials. The Academy for New York State’s Local Officials …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… complete report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation … Determine whether City of Yonkers City officials ensured Yonkers City School District District …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolSUNY Bulletin No. SU-329
… Employees enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be affected. Background: SUNY employees … may elect a flat amount 403(b) before-tax and/or after-tax deduction to be withdrawn from their biweekly paycheck. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansEnding Your Membership – Police and Fire Plan
… If you do not have at least five years of credited service and seven years have elapsed since you last worked in public … 1 If you are not vested, leave public employment and voluntarily withdraw your membership ; If you transfer … with an employer that participates in the New York State and Local Retirement System. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipCUNY Bulletin No. CU-613
… by the International Brotherhood of Teamsters, Local 237 in Bargaining Unit TT Effective Date(s) Paychecks dated … February 1, 2018 OSC Actions OSC will identify employees in Bargaining Unit TT with Union Dues (Code 231) and Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-613-international-brotherhood-teamsters-local-237-elevator