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Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the water and sewer … sewer funds. Adequate financial reports were not provided to the Board on a monthly basis. Therefore, the Board has not … from the general fund. The water and sewer funds do not presently have sufficient resources to repay the full …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Payroll Improvement Project Bulletin No. PIP-018
… ERSBT5 285,000.00 NYSERS Pensionable Earnings (No OT) Tier 5 Plan Year (4/1 - 3/31) IRS 401(a)(17) Limit V03 RTR Memo OT Lmt ERSBT5 20,763.51 NYSERS Overtime Earnings Tier 5 Calendar Year Tier 5 OT Limit V04 RTR Memo CompLmt … ERSBT6 225,000.00 NYSERS Pensionable Earnings (No OT) Tier 6 Plan Year (4/1 - 3/31) Governor's Salary V05 RTR Memo OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservVendor File Advisory No. 2
… W. OAK AVENUE W OAK AVE 45-A GRAY BOULEVARD 45-A GRAY BLVD JOHN H. SMITH JOHN H SMITH Capturing Consistent Information: Vendor Contact …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationWithdrawing Your Contributions and/or Your Membership – State Police Plan
… than 15 days after you leave public employment. Sign in to your Retirement Online account , go to the ‘My Account … from PFRS. Any mandatory contributions you made must stay in your account. If you qualify for a retirement benefit and … is up to you to apply for your retirement benefit. Members in non-contributory plans who are eligible to make voluntary …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipBeacon City School District – Claims Auditing (2016M-20)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, … did not provide purchasing policies for the claims auditor to use as guidance when auditing the claims related to purchases that do not require competitive bidding. The claims auditor did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: … than projected results, particularly for revenues, do not materialize, and will have a larger cushion to absorb potential volatility.” … New …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetOpinion 2007-2
… back expenses of); (custody of voting machines) COUNTY LAW §361-a; ELECTION LAW §§3-226, 4-136 and 4-138: Counties may, but are not …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2CUNY Bulletin No. CU-302
… Purpose To notify agencies of the change in the deduction calculation … is incorrect) and/or other reportable earnings are added to the employee’s taxable gross wages after the issuance of … of the employee’s gross earnings each pay period. Agencies do not have update access to this deduction code. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Background The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over Justice Court … 2011 fiscal year, $27,000 in revenue was attributable to Court operations. Key Findings We reviewed the internal … the Office of Court Administration to determine what to do about the pending tickets and whether the oldest ones are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… resources and two charter schools (collectively referred to as schools in this report) used their financial resources to develop, adopt, file and implement district-wide school … in Education (SAVE) Act. 1 Key Findings Schools must do more to meet the minimum SAVE Act requirements. None of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and its … officials did not properly classify the amounts due to the general fund from the water and sewer funds. For the … and other relevant information. Village officials do not have written procedures for reconciling the water …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … or alternate documentation. Internal controls over IT do not adequately protect electronic data. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Richmondville – Disbursements (2012M-178)
… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly monitored the … Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The Village of Richmondville is … Ensure that the Clerk-Treasurer and Second Deputy do not have full control over the payroll process or …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … for all town officers and employees. Wage rates paid to town employees were either not properly documented or not … – Water Accountability (Wyoming County) Village officials do not have written procedures for reconciling the water …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Department’s … reconciliations are not performed and Committee members do not review monthly reports provided by the Director for … The Department does not charge inspection fees up to the maximum amounts permitted by Regulation. If the …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… incompatible functions. Employees do not use leave request forms or time sheets that include hours worked. Five … entering into and signing fire protection and ambulance service contracts. Key Recommendations Adopt a payroll and … made to employees. Hold a public hearing annually prior to entering into and signing contracts with the fire …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… claim forms. Others should be given the forms when orders are placed. Many businesses use standard invoices, bills, … and the standard claim form (as a cover sheet) is commonly referred to as the voucher or claim package. … Basically a claim is a demand …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimCopiague Fire District– Mechanic Shop Operations (2021M-93)
… for the majority of the costs for providing services that do not benefit them. The Board allows Shop employees to use the Shop and equipment for personal business. We … Shop employees used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Compliance With Special Education Regulations for the Provision of Services
… placing students in special education. In New York City (NYC), the DOE is responsible for determining eligibility for … of students with disabilities varies greatly across NYC – ranging from less than 5 percent in some areas to more …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-services