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Preventing Fraud and Abuse of Public Funds: Local Governments Need to Do Better
Preventing Fraud and Abuse of Public Funds: Local Governments Need to Do Better
https://www.osc.ny.gov/files/local-government/publications/pdf/preventingfraud.pdfOptional Service Credit Purchase Payments – Enhanced Reporting
… NYSLRS members may buy back past service If they buy it through payroll deductions …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsTown of Parish - Financial Condition and Supervisor's Records (2019M-58)
… and received accurate financial reports to help it do so. Key Findings The Board did not adopt structurally … and received accurate financial reports to help it do so …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… complete report - pdf ] Audit Objective Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings … Determine whether the Village of Montgomery Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50New York State Comptroller DiNapoli Statement on Win at SEC
… Comptroller Thomas P. DiNapoli, as Trustee of New York State Common Retirement Fund, and the Church of England co-filed a shareholder proposal at ExxonMobil in December, asking the company to assess how the worldwide … Comptroller Thomas P DiNapoli as Trustee of New York State Common Retirement Fund and the Church of …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secTown of Middlebury – Tax Collection Remittance (P1-24-25)
… the timeframes established by Town Law Section 35.As a result, funds were not provided to finance Town and County … totaling approximately $912,000 to the Supervisor at least weekly as required by Town Law. The Tax Collector made one … to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 in …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Cybersecurity Web Series Week 1 – IT Governance – What is it? How do we do it? And Why is it Important?
This session will discuss a conceptual framework for a comprehensive cybersecurity program.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-1-10-04-2021.pdfState Agencies Bulletin No. 1240
… Purpose To inform agencies of the procedures for reporting line number changes and to explain how account codes will be charged in fiscal year 2013-2014. … To inform agencies of the procedures for reporting line …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1240-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2013Annual letter to Corporations
The Office of Unclaimed Funds would like to remind you to check for unclaimed property in your organization including unclaimed securities, payroll, vendor chec
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/annual-corporation-letter.pdfCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan … and District officials also did not develop a written vehicle and equipment replacement plan and three Board … totaling $847,113, the Board Chair’s original estimated vehicle and equipment replacement needs indicated the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Town of Castile – Tax Collection Remittance (P1-24-23)
… Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to the Town Supervisor … whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all collections as required by New York State …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23XII.6.L Replenishing an Advance Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance account. Process and Transaction … This section informs Business Units how to process vouchers to replenish a Business Units advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountDrug Management and Disposal
… of Environmental Conservation (Department) developed and implemented a public information program on the proper storage and disposal of medications (drugs), and publicly disseminated a notice to pharmacies, retailers, … the Department of Environmental Conservation developed and implemented a public information program on the proper …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… totaling $782,518 prior to Board approval. Kept a Town computer used to record cash transactions upon leaving elected office. The computer was eventually returned; however, all data had been …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Special Claim Form for Unclaimed Funds
If you have been contacted by Project HEART, and referred to our site as a result of our joint efforts, please download and complete this form.
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/claim-project-heart.pdfUnclaimed Public Assistance
Sections 152-b and 360 of New York’s Social Services Law provide that any surplus funds remaining after the recovery of cost for public assistance and care shal
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/public-assistance.pdfDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… were 18.5 maternal deaths from 2018-2021. And, as with many health issues, there are stark racial and ethnic … fight it. Here’s what we don’t know over the past decade: how many women experienced a heart attack or sepsis during pregnancy; how many women needed resuscitation, massive transfusions or …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingTown of Hanover – Procurement (2025M-58)
… services? Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area Professional services … services. The Board last updated the Town’s procurement policy in 2021. From January 1, 2024 through December 31, … service providers totaling approximately $364,000. Audit Summary The Board did not always seek competition when …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58DiNapoli Report Examines Troubling Child Poverty Trends
… across the state, including a child poverty rate that is one of the worst in the nation and alarmingly high in some … with urgency to use them.” DiNapoli’s report found: Nearly one in five New York children live in poverty. More than 2.7 … U.S. Census Bureau. New York state’s child poverty rate is one of the worst in the nation. New York ranked 41 st in the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsAbout Benefit Reductions
NYSLRS members in most retirement plans can retire as early as age 55 however your pension may be permanently reduced
https://www.osc.ny.gov/retirement/members/about-benefit-reductions