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Overtime Compensation – Enhanced Reporting
… or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime … pay; Inconvenience pay; Location pay; and Straight pay for holidays. *Not all holiday premium pay is considered …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationCenter Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… The Center Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … million. Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mJordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … Background The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett in Cayuga … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementMore About This Retirement Plan – New Career Plan
… This retirement plan summary describes the benefits available … 14. The information in this publication does not apply to you. Throughout this publication, you will find references to … main office is in Albany, New York. This publication is a general summary of membership benefits, rights and …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Purpose of Audit The purpose of our audit was to determine whether financial activity was properly recorded … 2017. Background The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of … fire protection services to Town residents. The Department is governed by an elected four-member Executive Board and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… July 1, 2014 through June 30, 2017. Background The Saranac Lake Central School District is located in Franklin, Essex … Saranac Lake Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraMarathon Central School District – Fund Balances (2017M-280)
… two towns in Broome County and one town in Tioga County. Enrollment for 2016-17 was 686 students. Budgeted … 4.9 percent) as of June 30, 2017. The debt service fund, employee benefit accrued liability reserve and retirement … using the excess accumulated fund balance in a manner that benefits District residents. Adopt a formal plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Travel Advisory No. 5
… documentation supporting Travel and Expense transactions for six years. Online agencies are required to use the … documents in support of Travel and Expense transactions for supervisory review/approval and for OSC audit. The scanned images may also be used as the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseBaldwinsville Central School District – Financial Management (2016M-65)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … 2015. Background The Baldwinsville Central School District is located in the Towns of Clay, Lysander and Van Buren in … operates eight schools with approximately 5,500 students, is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-6515-Day Prompt Payments for Small Businesses
… a few simple steps in our Vendor Self Service Portal: Sign up to receive payments electronically – Once you sign up, you’ll begin to receive payments via electronic …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had … Franklin Counties. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedTravel/Conference Claim Requirements – Travel and Conference Expense Management
… be certified or verified by the employee. The same audit requirements apply to vouchers submitted by all travelers, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsFinancial Reports
… Annual Comprehensive Financial Report 2025 Annual Comprehensive Financial Report 2024 Annual … and supplementary details for NYSLRS such as the Annual Comprehensive Financial Report and the annual Actuarial Assumptions Report …
https://www.osc.ny.gov/retirement/resources/financial-reportsState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Health (DOH): Medicaid Claims Processing Activity April 1, … with incorrect information pertaining to other health insurance coverage that recipients had; $3.1 million in … identified. Department of Health (DOH): Examination of Travel Expenses (2015-BSE1-04B) In an earlier report, …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1367
… Affected Employees Employees who are Tier 5 members of ERS or TRS Effective Date(s) Institution Paychecks dated … Administration Paychecks dated January 14, 2015 Background In accordance with Chapter 504 of the Laws of 2009, the overtime limit will be increased by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1367-tier-5-pensionable-overtime-earnings-limit-calendar-year-2015-employeesState Agencies Bulletin No. 1218
… Institution Paychecks dated January 10, 2013 Background In accordance with Chapter 504 of the Laws of 2009, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1218-tier-5-pensionable-overtime-earnings-limit-calendar-year-2013Menands Union Free School District – Payroll (2015M-268)
… The Menands Union Free School District is located in the Village of Menands in Albany County. The District is governed by an elected … correct. Key Recommendation There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Because the Board issued revenue anticipation notes when the District did not need funding, the District incurred … expenditures and other fees that could have been used to fund other District needs. Key Recommendation Issue RANs …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mCarle Place Water District – Procurement (2014M-18)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement … 2013. Background The Carle Place Water District is located in Nassau County and is governed by the Board of Commissioners, which comprises three members. The …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… of our audit was to review internal controls over the Facility’s financial operations for the period June 1, 2013 … The Carthage-West Carthage Water Pollution Control Facility provides waste treatment to the Villages of Carthage … year total approximately $1.3 million. Key Findings No Facility official independent of the cash disbursement …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursements