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Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)

… two were not implemented. The District’s purchasing policy does not include detailed guidance for procuring goods and … duties. The District’s property sale and disposal policy does not contain any specific procedural guidance. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchase

Partial Lump Sum Payment at Retirement – Divorce and Your Benefits

… the terms of the DRO and comply with the Order. If the DRO does not address the PLS, the member will receive the PLS … election. If the DRO was approved before April 1, 2008, does not address the PLS and the ex-spouse wants to receive a …

https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirement

Thurston Fire Company – Board Oversight (2016M-429)

… and responsibility and the procurement policy does not include thresholds or information required to be … Key Recommendations Ensure that the Secretary/Treasurer does not make disbursements unless they are certified by at …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429

Cohoes Public Library – Governance and Operations (2015M-259)

… and the City code pertaining to the Library. The Treasurer does not submit complete and adequate monthly financial reports to the Board. The Board does not audit and approve claims prior to them being …

https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259

Steuben County – County Bridge Maintenance (S9-13-1)

… town- and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless … completely replaced or rehabilitated. While the County does not have a written plan in place, it has implemented …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1

Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)

… for the 2013 fiscal year. Key Findings The Board generally does not provide adequate oversight of Department financial … not supported by appropriate documentation. The Treasurer does not provide adequate monthly reports. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controls

City of Yonkers – Budget Review (B6-14-13)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School …

https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13

City of Ogdensburg - Payroll Processing – (2014M-207)

… totals into the central accounting records, but does not review the individual employee names and respective … segregate the payroll clerk’s duties so that one person does not control all significant aspects of the payroll …

https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207

Comptroller DiNapoli Releases Municipal Audits

… to safeguard district assets. A majority of the board does not audit claims prior to the treasurer releasing … totaling $400,000 for its four administrators. State law does not authorize water districts to offer whole life … enforcement of occupancy taxes due could be improved as it does not have formal procedures to ensure exemptions claimed …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits

Individuals with Disabilities Education Act – Federal Funding and New York

… IDEA Funding Bronx 1,345 312 $19,681,298 Brooklyn 2,914 432 $42,633,142 Manhattan 1,165 244 $17,046,033 Queens 1,745 …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-act

Overlapping Real Property Tax Rates and Levies - FAQs

… in financing local government operations. What information does the Tax Levies Detail table present, and how can it be … allow the user to do regional analyses. What information does the Tax Rates table present, and how can it be used? The … and special districts as applicable.) What information does the School District - Component Tax Data table present, …

https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqs

State Police Bulletin No. SP-78

… OSC has created a new Earn Code, EOS (Extraordinary OT SR Invest), to be used to report eligible earnings on the Time … Date: Effective date overtime ended Earn Code: EOS Hours: Number of overtime hours Comments: Agency must enter comment … register. The earnings description "Extraordinary OT SR Invest" and the amount will be displayed on the employee's …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-78-new-earnings-code-eos-extraordinary-overtime-senior-investigators

Travel/Conference Claim Requirements – Travel and Conference Expense Management

… authorization to do so). An original, signed copy of your locality’s standardized travel form. If the travel is …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirements

Making Adjustments to Earnings and Days Worked – Legacy Reporting

… sample adjustment report file ). Do not send payments with your adjustment reports. You will be charged or credited …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustments

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits

DiNapoli: June Tax Receipts Down 17.3% From Last Year

… latest projection by DOB. June Cash Report Find out how your government money is spent at Open Book New York . Track …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-year

DiNapoli: Tax Cap Below Two Percent

… Challenges During the COVID-19 Pandemic Find out how your government money is spent at Open Book New York . Track …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percent

State Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of LaFayette Central School District , Waterford-Halfmoon Union … their money is being spent appropriately and effectively." LaFayette Central School District – Fixed Assets (Onondaga … P DiNapoli today announced his office completed audits of LaFayette Central School District WaterfordHalfmoon Union …

https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1