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Becoming a Participating Employer – What Every Employer Should Know
… Being part of NYSLRS allows municipal employers to offer workers retirement … benefits. The process of becoming a participating employer in NYSLRS begins with you providing us with a roster …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerDiNapoli: Local Sales Tax Collections Up 3.8% in August
… Local sales tax collections in New York state increased by 3.8% in August compared to the same month in 2023, …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… documentation 44 percent of the time. Grade changes were being made to prior school years as far back as the 2007-08 … and monitoring user access. All districts had weaknesses in accessing, monitoring and reviewing audit logs. Key … the procedures and requirements for making grade changes in the current year and for prior years. Periodically review …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… afloat and pay his personal bills. Thanks to our law enforcement partners at IRS-CI, FBI, the State … serve indirectly. The FBI is committed to working with our law enforcement partners to ensure this type of behavior …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisTown of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about 4,000. The … to receive for the payments. The Town paid $45,000 to a law firm of which the Town Attorney is a shareholder. The … supporting documentation and proper itemization prior to being presented for audit. Enter into written agreements with …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Opinion 94-6
… Law, §36, when a public housing authority contracts with a residential management corporation to operate a federally-funded recreation program, a tenant member of the housing authority would have … of the company and received and expected to receive no money, ... I suppose [there would be no interest]. (citations …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
To determine the extent of implementation of the nine recommendations included in our initial report Selected Aspects of Collection of Bridge and Tunnel Tolls 2016S64
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followOpinion 88-78
… prior to its final passage; (b) it is mailed to each member at least ten calendar days, exclusive of Sunday, prior …
https://www.osc.ny.gov/legal-opinions/opinion-88-78DiNapoli Announces State Contract and Payment Actions for September 2015
… and approved 1.8 million payments worth $13.7 billion in September. His office also rejected 149 contracts and … occurred because contracts and payments were accelerated in order to allow an upgrade of the Statewide Financial … office averaged eight days for contract reviews in September and two days to audit payments. DiNapoli …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… Purpose of Audit The purpose of our audit was to review various selected financial operations and the Justice Court for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andDiNapoli: Local Sales Tax Collections Up Slightly in May
… totaled $744 million, an increase of 3.3%, or $23.5 million. County and city collections in the rest of the … some year-over-year decline. Franklin County had the largest decline at 11.4%. Rockland County experienced the … the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance. The …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayOversight of Adult Protective Services Programs (Follow-Up)
… report, Oversight of Adult Protective Services Programs ( 2020-S-2 ). About the Program In New York State, the Office of Children and Family Services (OCFS) administers the Adult Protective … abuse, neglect, financial exploitation, or other harm; and have no one available who is willing and able to assist …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followXIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW The purpose of this section is to provide guidance regarding the fields … are mandatory and must be populated on the header level of expense reports in the Statewide Financial System (SFS) … will help facilitate a more efficient and effective review of travel expenses by supervisors, agency Finance Office …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsOpinion 91-52
… project to certify that (1) at least 50% of the total "employee person hours" shall be performed by county residents …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Auditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential internal control for ensuring that … auditing process involves reviewing information contained in the claim/voucher packet, including appropriate approvals, … Are original receipts attached for all expenses that are being sought for reimbursement? (Original receipts should be …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… improvements or equipment acquisitions. There are two forms of capital reserve funds: Specific capital improvement …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsCompliance With Jonathan’s Law (Follow-Up) (2020-F-26) 30-Day Response
To assess the extent of implementation of the three recommendations included in our initial audit report, Compliance With Jonathan’s Law (Report 2017-S-67).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f26-response.pdfOpinion 92-9
… with broad discretion to ensure that adequate pre-trial discovery is accomplished (see e.g. Hall & Company Inc. v …
https://www.osc.ny.gov/legal-opinions/opinion-92-9DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… has seen a surge in hate crimes over the last five years with 1,089 reported instances in 2023, marking the highest … “Fighting hatred and bigotry demands that we communicate with, respect and accept our neighbors. It requires our … the rest of the state (87.5%). In 2023, the New York City Police Department reported 669 hate crimes, an increase of …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsUpper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Ensure that complete and accurate minutes are kept for all Board proceedings; accept and approve only those minutes that have accurately captured all motions, resolutions and proposals for the meeting being …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304