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Town of Carlisle – Fund Balance (2017M-106)
… 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Village of Forestville – Water Fund (2012M-207)
… did not include all unpaid water bills and fees on the tax roll for the 2011-12 fiscal year. Key … water rents is complete and accurate prior to relevy on the tax roll. … Village of Forestville Water Fund 2012M207 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Controls Over Cash Advance Accounts
… Parks’ Petty Cash Account, which had not been reconciled in at least four years, contained $5,000 more than OSC had … control environment to ensure processes and procedures are in compliance with State regulations and adhere to … standards. Determine the source of the $5,000 overage in the Petty Cash Account, and significantly reduce its …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… are generously giving to causes they care about but the money is piling up for some funds,” DiNapoli said. “It is … that hinder some check-off programs so we can put the money to good use and finance important research and … funds from a special revenue fund to the General Fund, no money has ever been swept from any of the dedicated funds. …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesOperational Advisory No. 22
… of Operations is pleased to announce SFS is now available for normal procurement and payments (P2P) operations after … Each line can be “opened” as needed to allow P2P activity for that line. Elimination of the “2 step” OSC audit approval … no longer require the issuance of a purchase order for a contract to secure OSC audit approval for that …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… annual reporting form and supporting documentation (NY-45 forms) needed to monitor project goals, including job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalComptroller DiNapoli Releases Municipal Audits
… balance in its general fund that resulted, at least in part, from unrealistic budget estimates. Saratoga Springs …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… policy. For example: transactions totaling $39,093 did not have any receipts included with the claims packets; and $317,517 did not have a signed receipt or credit card slip. Examples of … employment agreement indicating he was not eligible to receive overtime payments. In addition, one employee was …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsYour Membership Tier – Special 20- and 25-Year Plans
Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e Tier Status
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierUnified Court System Bulletin No. UCS-295
… annual salary, but it is considered pensionable earnings. Tax Information The UCS SLED payment is supplemental taxable … and income taxes Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-295-april-2021-unified-court-system-ucs-security-and-lawState Agencies Bulletin No. 2146
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 Retroactive Increases to Location Pay and Location Mid-Hudson Pay and provide … eligible Management and Confidential employees pursuant to Chapter 190 of the Laws of 2023 is pending. Payment of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2146-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 2147
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 Retroactive Increases to Location Pay and Location Mid-Hudson Pay and provide … Code LMH. Effective Dates: The retroactive increases to Location pay and Location Mid-Hudson Pay will be paid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2147-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 2037
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020, 2021, and … effect on the Earnings End Date. For employees who had a change reported on the Job Data page, since the effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2037-april-2020-2021-and-2022-retroactive-increases-location-pay-andCollection and Use of Oil Spill Funds
… the Department spent about $60 million for spill-related expenses and administrative costs, and transferred about $30 … costs provide reasonable assurance that only appropriate expenses were charged to the Fund. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsState Comptroller DiNapoli Releases Municipal Audits
… County) The board did not adopt realistic budgets or effectively manage fund balance. The board also adopted …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… clerk did not deposit, report and remit all collections to the appropriate parties in a timely and accurate manner. … policies. As a result, the treasurer lacked guidance to adequately perform financial duties and did not maintain … no recommendations as a result of this audit. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsSecurity Delivery Instructions
… Office of Unclaimed Funds (OUF), using one of the approved delivery methods. Obtain Advance Authorization Advance … deliver to [email protected] and NYSRPU@osc.ny.gov and attach an Excel document containing: ○ Security … Email [email protected] and NYSRPU@osc.ny.gov to obtain a fund account number for mutual fund shares …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsCattaraugus County – Court and Trust Funds (2014M-85)
… examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … Background The Syracuse Industrial Development Agency is an independent public benefit corporation established by a … Recommendations Review and update the UTEP to ensure that it includes guidelines for claiming mortgage recording or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andPublic Authorities
… including roads, bridges, mass transit and schools. In addition, these entities are used to fund or support local … As a result, public authorities play a significant role in the debt structure of New York State. State public … State agencies, many public authorities conduct business outside of the typical oversight and accountability …
https://www.osc.ny.gov/public-authorities