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Overview – Membership and Enrollment
… NYSLRS has long been recognized as one of the best-managed and best-funded public retirement systems in the nation. NYSLRS … Death benefits; Service retirement; Disability retirement for both on-the-job and non-job-related disabilities; …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewTown of Barton - Highway Asset Accountability and Procurement (2019M-8)
… not: Adequately safeguard highway assets, including scrap metal, which may have resulted in at least $1,700 in scrap metal proceeds being used for inappropriate expenditures. … to the Board when assets are sold and ensure all scrap metal is adequately secured and sales proceeds are recorded …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… Determine whether Village officials procured goods and services in compliance with the procurement policy. … Determine whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
Determine whether goods and services were procured in a manner consistent with the procurement policy
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeAmagansett Union Free School District - Procurement (2018M-206)
… Audit Objective Determine if the District procures goods and services in accordance with its procurement policy. Key Findings 12 … vouchers for compliance with the policy prior to approval. And employees obtain quotes when required. District officials … Determine if the District procures goods and services in accordance with its procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206Town of Greenville – Tax Collector (2020M-81)
… unidentified outstanding bank balance, properly account for all money received, and ensure that all collections are … appropriate parties. Retain all supporting documentation for payments received and deposit all cash receipts as soon …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81CUNY Bulletin No. CU-329
… travel, room and board. These payments are reportable on Form 1042-S and may be subject to nonresident alien tax … regular earnings under a different income code, a separate Form 1042-S will be issued. Note : Nonresident alien … student has all required paperwork (i.e. SSN/ITIN and Form W-8BEN) The following fields must be populated: Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… the Obligation Date is the same as of the original voucher. When entering a transaction for multiple prior … In some situations, agencies are not using the billing and voucher submodules to generate interagency payments. Instead, … Date is based on the same conditions as the billing and voucher examples above, such as the date the goods or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesOpinion 2009-2
… TOWN LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water … State Comptroller's approval for a town water improvement, is based on the total cost of the improvement or only on the … as the town board in its discretion determines, is borne either (1) partly by the area of the town outside of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2008-3
… Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as outlined above with respect to transfers …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 88-59
… OFFICERS AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice … Whether the village justice may be paid the salary budgeted for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-59City of Yonkers - Budget Review (B19-6-5)
… and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Village of Suffern – Budget Review (B19-6-3)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year are reasonable. Background … and expenditure projections in the Villages tentative budget for the 201920 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Town of Orange – Budget Review (B20-2-14)
… in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town of Orange is located in … on the Town’s finances. General and highway fund revenues are overestimated by $25,000 potentially. Highway fund appropriations are underestimated by at least $17,900. The general fund’s …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of East Hampton - Budget Review (B20-7-10)
… 2021 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10City of Yonkers – Budget Review (B20-6-4)
… to balance its budget. Revenue estimates for sales and use tax, income tax surcharge, sewer rents, metered water sales, utilities … additional debt and interest costs by bonding the cost of tax certiorari claims instead of financing them through the …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4City of Long Beach – Budget Review (B20-7-3)
… their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … unable to indicate the date the City Council plans to vote on the adoption of the budget. The proposed budget includes … salary related expenditures. Continued reliance on debt to finance operations perpetuates the City’s weak …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Village of Suffern - Budget Review (B20-6-2)
… expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2City of Troy – Budget Review (B19-5-8)
… and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8County of Rockland - Budget Review (B19-6-9)
Determine whether the significant revenue and expenditure projections in the Countys proposed budget for the 2020 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9