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NYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… Program, working in partnership with all asset class teams. In addition, the director will provide internal training to investment teams on sustainable investing to further integrate ESG …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsComptroller DiNapoli Releases Municipal Audits
… Easton , Town of Hillsdale , City of Mount Vernon and the Roosevelt Public Library . “In today’s fiscal climate, budget transparency and … accruals were not charged correctly for time taken. Roosevelt Public Library – Board Oversight of Library … of Easton Town of Hillsdale City of Mount Vernon and the Roosevelt Public Library …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… million for the highway fund. Key Findings The Board did not develop hiring policies and payroll procedures for … employees were paid $1,413 for time not worked when they left work earlier than their scheduled time, and one employee … and hourly wages for each position before employees start working. Ensure that all employees are working the full shift …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Town of Huntington – Payroll and Legal Services (2013M-28)
… contract bargaining agreements. The Town contracted with 23 attorneys, who were paid a total of $1.9 million during …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Contact the Division of Local Government and School Accountability
… Local Government and School Accountability 110 State Street, 12th Floor Albany, NY 12236 [email protected] … Regional Office State Office Building, Room 1702 44 Hawley Street Binghamton, NY 13901-4417 Tel (607) 721.8306 Fax (607) … Tioga, Tompkins Counties Buffalo Regional Office 295 Main Street, Suite 1032 Buffalo, New York 14203-2510 Tel (716) …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityUnified Court System Bulletin No. UCS-83
… will not update rows effective after 4/7/05 to reflect the new increment. The increment code for 2006 should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-83-april-2005-service-increments-longevity-pay-and-longevity-bonusAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the … Determine whether the Board and District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionTown of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Medicaid – Federal Funding and New York
… While the federal government sets some requirements for coverage and other aspects of the program, states have … expansion authorized under the Affordable Care Act for non-elderly adults with incomes up to 138 percent of the … level also provided the state with a 90 percent FMAP for these individuals. In SFY 2025, federal Medicaid spending …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidOpinion 91-37
… plate) of the Vehicle and Traffic Law, which occur while a motor vehicle is parked on a public highway, should be … and 402 of the Vehicle and Traffic Law which occur while a motor vehicle is parked on a public highway. Section 306 prohibits, inter alia , the operation or parking of a motor vehicle on a public highway without a certificate of …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Opinion 2007-6
… the subordinate officer’s receipt of the increase ( see e.g . Whitman v City of Troy , Sup Ct, Rensselaer County, October 7, 2005, Ceresia, J., index …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Introduction – Improving the Effectiveness of Your Claims Auditing Process
… (the terms are used interchangeably in this publication) is a classic internal control activity. It is also a control activity that is not always conducted effectively. In order to ensure that … An effective audit of claims is often the last line of defense for preventing unauthorized …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… Office of Employee Relations (GOER) through a single pay voucher in the Accounts Payable module of the SFS. Refer to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Inc. is located in the Town of Forestport, Oneida County, and is governed by an elected five-member Board of Directors. … finances each year. Not all disbursements contained two signatures or sufficient supporting documentation. Key … been approved by the membership and that checks include two signatures. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mVillage of Nichols – Financial Condition (2013M-50)
… the reimbursement of emergency disaster work due to the flooding. Key Recommendations Develop realistic budgets, and …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… As a result: fundraising records were not maintained; cash receipts were not properly accounted for or safeguarded; …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightOpinion 93-14
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … not currently served by the district sewer system, have requested that the system be extended to serve their … costs of the district. You ask whether the property owners have the right to compel the county to extend the sewer …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 2000-9
… program) WORDS AND PHRASES -- Compensation (as including salary and certain other payments) GENERAL MUNICIPAL LAW … agency for services already rendered and for which a fixed salary was already paid. The governing board of the … agency may compensate its executive director by an annual salary plus an additional lump sum amount determined at the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Additional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341j