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State Agency Small-Dollar Purchases (Follow-Up)

… small-dollar purchases. Aggregate P-Card use increased from 37 percent of eligible purchases in 2008-09 to 64 … Several entities that existed in 2008-09 were consolidated or closed by 2011-12, while some new entities had been …

https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-follow

Brockport Central School District - Financial Management (2023M-107)

… approved budgets made it appear as though the Board needed to appropriate fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. However, the District … had $700,000 in unidentified money that should be returned to the general fund. The District did not have comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107

Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)

… officials properly approved and monitored the Facilities Department’s overtime costs. Key Findings District officials … 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the required building check forms to support that 267 building checks were …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime

DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter

… returned an estimated -1.59%. “The bounce back that markets experienced during the first quarter of the state … rising interest rates, inflation, and global turmoil, but markets have been turbulent. This kind of volatility is why … are invested in cash, bonds, and mortgages (21.53%), private equity (14.61%), real estate and real assets (13.39%) …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarter

VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… a reduction of receipts and increase refund expense. (e.g. tax refunds) See Section 1 – Accounts Payable Journal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entries

Rockland County – Budget Review (B21-6-12)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …

https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12

DiNapoli: School District Tax Levy Cap at 2%

… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up from 1.23% last year, according to data released … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percent

Transportation – 2021 Financial Condition Report

… is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 1.7 percent in 2020. In 2020, 54.8 percent of the State’s highway lane miles were rated good to …

https://www.osc.ny.gov/reports/finance/2021-fcr/transportation

Village of Suffern – Budget Review (B23-6-2)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … village Suffern budget review …

https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2

Transportation – 2022 Financial Condition Report

… repair to remain in service and eventual rehabilitation or replacement to address deficiencies. In 2021, 7.8 percent of … * Based upon the U.S. Federal Highway Administration’s National Bridge Inventory, all bridges where the owner is …

https://www.osc.ny.gov/reports/finance/2022-fcr/transportation

East Hampton Housing Authority – Board Oversight (2017M-33)

… 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed … duties are segregated. Signed blank checks were kept on hand for use in emergencies. Bank reconciliations were not …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33

DiNapoli Statement on Legislation Restoring Contract Review Authority

… Thomas P. DiNapoli issued the following statement today following the passage of A.7925-A in the Assembly which … statutorily restore the Office of the State Comptroller’s review of certain state contracts which had previously been … money is also a deterrent to those who might try to game the system. “I want to thank State Senator Elijah …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authority

Village of Lewiston – Purchasing (2013M-45)

… audit was to evaluate internal controls over purchasing for the period June 1, 2011, to January 31, 2013. Background … located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 residents. The Village is … the general fund and $.9 million for the water and sewer funds combined. Key Findings We tested 36 claims totaling …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45

Request for Retirement Allowance Data for Firefighters Paid Pursuant to Section 207-a of the General Municipal Law (PF6302)

To obtain information concerning the Accidental and Performance of Duty Disability Retirement Benefits as a basis to adjust the salary being paid to a firefighter pursuant to Section 207-a of the General Municipal Law, NYSLRS employers use form PF6302.

https://www.osc.ny.gov/files/retirement/forms/pdf/pf6302.pdf

Retroactive Payments – Legacy Reporting

… include the member’s name, NYSLRS ID, Social Security number, the payment amount and the time period covered by the … through Retirement Online including their earnings the number of days they worked and more …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-payments

Maximum Reportable Days – Legacy Reporting

… paid on a weekly basis should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you would report a maximum of 20 working days. When there are five weeks in a monthly … Retirement Online including their earnings the number of days they worked and more …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-days

Acceptable Time and Attendance Systems – Legacy Reporting

… it is important to have documentation to substantiate the days reported to NYSLRS, so you must use a different method to determine the number of days to report. These employees should complete a record of activities to validate the days being reported. See the Reporting Elected and Appointed …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systems

Establishing the Standard Work Day – Legacy Reporting

… the amount of time per day a full-time employee in that title would be required to work. You must establish a SWD for each employee title (e.g., clerks, bus drivers, etc.), even if you only have part-time employees in that title or the title is vacant. You may establish different …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-day