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NYSLRS Record of Activities - Elected and Appointed Officials

This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s

Cold Spring Harbor Central School District – Capital Assets (2023M-37)

… properly recorded, tagged and accounted for capital asset purchases. Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the District has an increased …

Village of Richmondville – Disbursements (2012M-178)

… made to the Clerk-Treasurer without Board approval and all employees had the wrong amounts withheld for health … that someone outside of the payroll process verifies that all employees are paid at documented Board-approved pay rates … the Clerk-Treasurer and her two Deputies cannot perform all functions within the financial software for non-payroll …

The 80/20 Housing Program (Follow-Up)

… estate tax abatements, as incentives to developers. In New York City, participating Program developers receive tax abatements through Section 421-A of New York's Real Property Tax Law. As of September 27, 2018, …

Management of Capital Projects

… of the Capital Program is to bring the MTA’s capital assets to a “State of Good Repair” and keep them there …

City of Lockport -- Budget Review (B18-1-10)

… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter 332 … deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the City to …

DiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds

… stealing more than $5,000 in public funds, after an audit and investigation by State Comptroller Thomas P. DiNapoli revealed that she falsified vouchers and paid herself an additional, illegal salary. Lisa Stone, … case.” The Comptroller’s audit found that from 2009 to 2014, fire district money was not properly safeguarded, …

Town of Lincoln - Disbursements (2022M-198)

… Claims totaling $109,158 were improperly paid prior to Board audit, and claims totaling $533,518 were improperly … The former bookkeepers did not maintain time records to support the hours for which they were paid and one … with legal counsel about the unsupported claim payments to the former Supervisor and the additional payroll payment …

Selected Aspects of the Migrant Education Program (Follow-Up)

… of the three recommendations included in our initial audit report, Selected Aspects of the Migrant Education Program (2014-S-48). Background Our initial audit report, which was issued on May 15, 2015, determined that: … migrant student performance data. The initial audit report contained three recommendations to the Department to …

Administration of the Article 8-A Loan Program (Follow-Up)

… and making other needed repairs. We found that HPD does not verify the accuracy of building owner affidavits …

Selected Aspects of the Pay for Success Program

… only randomized eligible participants are selected for the Pay for Success employment training and job placement … in collaboration with Harvard University, developed the Pay for Success (PFS) employment training and job placement …

Implementation of the Dignity for All Students Act

… Also, we limited the audit to school districts outside of New York City. Background DASA seeks to provide students in New … (2013-S-71) Division of Criminal Justice Services: Hate Crime Reporting (2013-S-67) … We evaluated the steps the …

Oversight and Enforcement of the Rechargeable Battery Law

… Objective To determine whether the Department of Environmental Conservation (Department) has … 2020 through September 2021. About the Program Every year in the United States, millions of single-use and rechargeable … batteries are bought, used, and recycled or disposed of in the trash. The increased demand for batteries can be …

XIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement

… 5 or later, on your computer. You can download a free copy of Adobe Reader® from the Adobe website. Guide to Financial …

XII.7 Office of the State Comptroller Audit Process – XII. Expenditures

Improving the Effectiveness of Your Claims Auditing Process – Improving the Effectiveness of Your Claims Auditing Process

… this guide as a resource for those governing bodies and officials who are responsible for the audit of claims …

I.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview

… The New York State Guide to Financial Operations is organized by chapters related to accounting process area. Each chapter contains sections … using the following approach: Overview: Introduction to the content contained within the chapter. Policies: …

Selected Aspects of the Dam Safety Program (Follow-Up)

… time. In addition, Dam Safety officials neither ensured all staff received sufficient training on the proper use of …

The Changing Face of Post-Pandemic New York City

… and after the COVID-19 pandemic are changing the face of New York City and highlight significant policy implications … the city, largely for other parts of New York and New Jersey. Looking just at domestic migration within the United …

Town of Dansville - Board Oversight (2014M-115)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Town assets and the Clerk’s operations for the period …