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Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District finances by adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialChemung County Probation Department – Collections and Disbursements (2016M-10)
… Purpose of Audit The purpose of our audit was to examine the … 11 towns and five villages. The County is governed by an elected 15-member County Legislature. The County’s … payments held by the Department. Ensure that financial duties are adequately segregated or implement supervisory or …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10State Agencies Bulletin No. 1881
… overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New York City Teachers Retirement … New York City Education Board Retirement System (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, … increases each year and is based on the Consumer Price Index on December 31 of the previous year. In 2018, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsYour Home Public Library – Financial Management (2016M-228)
… expenditures, the reports did not include accurate cash or fund balances. A $100,000 interfund advance from the Village … outstanding. Key Recommendations Determine an accurate fund balance for use in internal and external financial …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Mount Morris Central School District – Financial Condition (2014M-328)
… audit was to examine the District’s financial condition for the period July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Wantagh Union Free School District – Financial Condition (2016M-363)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Opinion 90-59
… STATE CONSTITUTION, ARTICLE VIII, §1; HIGHWAY LAW, §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an emergency situation. You ask whether a town may regularly plow and sand a private road belonging to …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Broome County – Financial Condition (2013M-224)
… million for the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding County officials did not …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Opinion 89-2
… or statutory amendments that bear on the issues discussed in the opinion. HEALTH AND HEALTH SERVICES - Municipal Nursing Homes (participation in group purchasing programs) PUBLIC CONTRACTS - Contracts Not … GENERAL MUNICIPAL LAW, §103(8): A municipal nursing home may participate in group purchasing programs operated …
https://www.osc.ny.gov/legal-opinions/opinion-89-2SUNY Bulletin No. SU-319
… agencies with instructions to update Tier 6 employees’ Savings Plans pages due to the two-year look back. Affected … rates in Percent of Earnings field of the PayServ Savings Plans panel. Effective Dates Effective paychecks … Agencies must adhere to the 2021-2022 Agency Submission Schedule when updating the Savings Plan panel in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planDalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Vestal Fire Department – Financial Activities (2014M-265)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial activities for the period January 1, 2013 through June 30, 2014. Background …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mCUNY Bulletin No. CU-708
… instructions for processing the CUNY retroactive pay rate increases for High Pressure Plant Tenders and to provide … AJR , ARC or ARO as appropriate. Amount: Enter the total amount of the adjustment. Reporting Retroactive … Fine 416 Deferred Comp 425 Repay State Loans/Debt 432 SED Tax Deferred Annuity 433 Total Unemployment Ins Owed 500 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-708-cuny-retroactive-pay-rate-increases-high-pressure-plantLivingston County Probation Department – Financial Operations (2016M-404)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… The SCIDA extended benefits totaling approximately $7.1 million for 58 projects during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… January 1, 2013 through July 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the Town to … of the Board. Develop and adopt a code of ethics. … Shelby Volunteer Fire Company Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialState Agencies Bulletin No. 1743
… with information regarding OSC’s revised tax refund policy for employees who were/are on a paid Workers’ Compensation leave and the leave was entered … leave transactions in PayServ, OSC must periodically clean up employee records to ensure accurate Workers’ Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leave