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Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance that 2018-19 … supported. Key Recommendations Adopt an ECA fund policy to ensure that funds are properly collected, receipted, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mNew York State Comptroller DiNapoli Statement on New Shareholder Rule
… the Securities and Exchange Commission’s (SEC) final vote on a shareholder rule: “Today's action by the SEC will … shareholders. While many corporations are tempted to focus on short-term profits, shareholder proposals, including those filed by the Fund, focus on creating long-term value by asking corporations to address …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… duties or oversee the cash receipts function. Eight summer recreation registrants did not pay program fees that … Co-Director’s child attended the after-school, soccer and summer recreation programs for free, without full Board … records and supporting documentation are retained. Town officials agreed with our findings and indicated they …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Milford – Justice Court Operations (2014M-279)
… Purpose of Audit The purpose of our audit was to review internal … The Town of Milford is located in Otsego County and has a population of approximately 3,040. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Acceptable Time and Attendance Systems – Legacy Reporting
… officials do not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… to determine if controls over the District’s cash receipts and nonpayroll disbursements were adequate for the period … District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which … $9.2 million. Key Findings District officials and employees did not always comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35State Agencies Bulletin No. 254
… Refer to Payroll Bulletin 227 for a complete list of CSEA rates. To calculate CSEA dues for a percentage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesState Agencies Bulletin No. 2322
… inform agencies of OSC’s automatic processing of the April 2025 increases to Location Pay and Location Mid-Hudson pay, Facility Security Pay, … effective dates and check dates: Pay Period Effective Date Check Date Administration 1 Lag 03/27/2025 04/23/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityOpinion 91-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-25XII.6.B Land Acquisition Payments – XII. Expenditures
… approved by the OAG, the agency must obtain a Special Use Vendor ID to add the landowner to the Statewide Vendor File prior to processing the payment voucher. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsState Agencies Bulletin No. 1299
… certain employees to ensure the proper crediting of their military service towards service credit in NYSLRS. Background … Uniformed Services Employment and Reemployment Rights Act (USERRA), Article 20 of the Retirement and Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localState Agencies Bulletin No. 1585
… Purpose To inform agency payroll officers of the new procedure for notifying their … determined to be FICA taxable Background Please refer to Bulletins 1493 (New Repayment Rate for Deduction Code 502 NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… action. Appendix C includes our comments on issues raised in the IDA’s response letter. … City of Albany Industrial …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Contributing Toward Your Retirement – Article 14 Benefits
… You are required to contribute 3 percent of your gross earnings toward your retirement benefits for 25 … and Local Retirement System, and used in the calculation of all benefits paid by the Retirement System; and Calculated … … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementState Authority Contract Approval, Reporting and Filing
… as this information changes. Instructions Annual Report Form Submit Contracts and Amendments State authorities submit … Manual Text Version (PDF) Searchable Version (HTML) OSC Contact Information … All State authorities are required to …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingVillage of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… Director was arrested and pleaded guilty in December 2022 to official misconduct. As part of his plea, the former Director resigned from his position in November 2022, was sentenced to a one-year conditional discharge and …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… were properly supported, recorded, and deposited in full and that disbursements were proper and supported. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved … and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Benefits
… The Office of the State Comptroller offers competitive salaries and benefits, and opportunities for advancement, … contract negotiations. … New York State offers generous salaries advancement opportunities and comprehensive benefits …
https://www.osc.ny.gov/jobs/benefits