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Ordinary Disability (Section 362) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… you have made. The mandatory contributions made by Tier 5 and 6 members are not annuity savings …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-disability-section-362Erie County Probation Department – Restitution Payments (S9-20-11)
… report - pdf ] Audit Objective Determine whether the Erie County (County) Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and … a maximum of $100 payment each year their probationer’s case was active. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past … million to $5.54 million). The District allocated most of this fund balance increase to its reserve (restricted) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelAccounts Payable Advisory No. 9
… payable to National Grid, as discussed below. Consistent with the Guide to Financial Operations (GFO), Chapter XII, … unintended service interruptions. Also, consistent with the GFO, Chapter XII, Section 5.B - Unique Invoice … billing cycle, Business Units may receive two invoices with service end dates within the same calendar month. To …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… ensured that the required approvals were obtained for capital project (Project) change orders. Key Findings The … required to the New York State Education Department (SED) for approval. As a result, officials created a risk that SED could reduce the District’s building aid reimbursement for all unapproved work . For the 151 change orders reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersLynbrook Union Free School District – Purchasing (2022M-17)
… pdf ] Audit Objective Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured … corrective action. … Determine whether the Lynbrook Union Free School District District purchasing agent ensured staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Franklin County Probation Department – Restitution Payments (S9-20-13)
… checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Baldwinsville Central School District – Fuel Inventory (2022M-106)
… District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel … of fuel purchased or assure taxpayers fuel was only used for District purposes. Officials did not: Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Performance Based Bus Safety Program
… conduct a safety inspection of each bus every six months. In October 2013, the Department began to implement the … on poorer performing carriers by conducting two full in-depth inspections on each bus, as well as additional …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programOrleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… documentation to determine whether the amount to be paid represents actual and necessary expenditures. Ensure …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… select special education programs in-house. Savings could be approximately $39,700. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costState Agencies Bulletin No. 130
… Jardine Group Services will process the initial input of transactions to OSC for the deduction code 317, CSEA Universal Life Program. Agency Processing Agency may need to start or cancel a deduction for an employee with this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the … current financial situation; however, the authority must do its part to ensure any funds provided are maximized to …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planState Agencies Bulletin No. 1974
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1888
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87 and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseEmergency Service Communication Surcharges (2017-MS-4)
… complete report - pdf] We also issued 6 letter reports to the following Counties: Niagara , Oneida , Ontario , … responsible for E911 expenditures. Under a new law enacted in December 2017, wireless surcharge payments will be made to … E911 center expenditures. Surcharge revenues alone were not enough to support all the counties’ 911 related …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4State Comptroller DiNapoli Releases Municipal & School Audits
… – Procurement (Saratoga County) District officials did not always procure goods and services according to policy … totaling $1.2 million and determined that officials did not comply with policy requirements when procuring four … and all five elected officials), one employee of the police department and two elected trustees did not complete …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2New York State Financial Reporting
… Supplementary Information This annual report includes New York State's basic financial statements prepared in … Comprehensive Financial Report This annual report presents New York State’s financial statements prepared in accordance …
https://www.osc.ny.gov/reports/financeDivorce – State Police Plan
… Divorce can affect your retirement benefits. The New York State Court of Appeals has determined … that retirement benefits are considered marital property and can be divided between you and your ex-spouse when the …
https://www.osc.ny.gov/retirement/publications/1518/divorceCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over inmate … however, the Legislature appoints a County Administrator to coordinate the County’s daily operations. The County’s … because County officials did not have adequate procedures to review invoices for inpatient hospital services provided …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123