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Accounts Payable Advisory No. 11
… Subject: Business Units must not combine Citibank payments. Policy: Guide to Financial Operations (GFO), Chapter XII, Section 6.Q - … and Reconciling Non-Employee Travel (NET) Card Changes have been updated with the following information. In order to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankHerricks Union Free School District – Overtime (2019M-127)
… have been avoided or reduced. Key Recommendations Adopt payroll policy with clear guidelines and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Hendrick Hudson Central School District - Financial Condition (2019M-24)
… whether District officials adequately plan and monitor the District’s finances to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is … shut down beginning in 2020 with a potential revenue loss of over 30 percent to the District within five years. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Northern Adirondack Central School District – Financial Condition (2020M-51)
Determine whether the Board and District officials effectively manage the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Town of Hempstead – Procurement (2022M-63)
… and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Lansing Fire District – Investment Program (2023M-62)
… solicit interest rate quotes that may have resulted in higher interest earnings. Key Recommendation Develop, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Comptroller DiNapoli Releases School Audits
… enrollment. Yonkers City School District – Fixed Assets (Westchester County) District officials and taxpayers have no …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Eligibility, the Benefit and Filing – Police and Fire Plan
… 1973. You are eligible to retire with full benefits at age 62, or may choose early retirement with a reduced benefit … special plan. The Benefit At retirement you will receive a pension equal to: 1/60th (1.66 percent) of your FAS for each year of service credit; and …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingOpinion 91-22
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Based on the quoted language in section 209-c, we have previously concluded that a fire police squad is … unreported; 17 Opns St Comp, 1961, p 142). Therefore, we have expressed the opinion that a fire police squad may not …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … by 18 percent. Additionally, while the board budgeted to use $355,000 of unrestricted fund balance to fund operations, it had operating surpluses totaling …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 966
… changes. Affected Employees Employees receiving 2010 Form W-2 (Wage and Tax Statement) Effective Date(s) Administration … for 2010 remains unchanged at $106,800. There is no limit on the amount of wages subject to Medicare withholdings. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/966-summary-tax-related-changes-tax-year-2010State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Groton – Highway Department Asset Accountability (Tompkins … conditions. As a result, there is an increased risk that funds could be subject to loss, theft or misappropriation. …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0Riverhead Central School District – Vendor Master File (2017M-139)
… of Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March … is already included in the master file before creating a new entry and did not periodically review and update existing … did not have an IRS W-9 form (Request for Taxpayer Identification Number and Certification) on file for all …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Erie County Water Authority – Information Technology (2018M-9)
… Findings The Authority has 696 network user accounts that have not been used in the last six months, with 75 accounts that have not logged on in at least four years and 377 accounts that have never been used. Five of 10 tested employees visited …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Review of Real Property Holdings for Disposal (Follow-Up)
… Purpose To determine the extent of implementation of the five … in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background Our initial report, … with an estimated value of $7.1 million that may no longer have been needed for transportation purposes and could …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followAdditional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… eligible for this benefit, you must retire directly from public employment or within a year after separating from …
https://www.osc.ny.gov/retirement/publications/1867/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… plan. Meet the service credit requirement to retire in a special 20- or 25-year plan. … EnCon Police Officers …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jTown of Phelps – Financial Management (2015M-70)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2011 through March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Caneadea – Fund Balance Management (2020M-145)
… recurring expenditures, and include realistic estimates of appropriated fund balance amounts. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145