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Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 1, 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Village of Hobart - Board Oversight (2018M-88)
… taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received … as a result of 59 contracts totaling $2,398 between the store and the Village during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Tri-Valley Central School District - Financial Management (2020M-17)
… Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, … that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund balance in the general fund in accordance with the law. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Hounsfield - Claims Auditing (2019M-215)
… reviewed, totaling $783,400, the Supervisor paid $124,000 in claims (16 percent) that were either not presented to the … prior to Board audit. Ensure that Town personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling … Department and ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mIntegrity
… Press Releases NYS Department of Correctional Services NYS Sex Offender Registry NYS Unified Court System - Office of …
https://www.osc.ny.gov/state-vendors/vendrep/integrityReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several options, all of which will provide … pension benefit becomes payable to change your selection. If you are a disability retiree, you may change your option …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionLife Changes: Applying for Disability Retirement
… retirement benefit and the steps we take to process your application. It also discusses the medical evaluation and … benefit and eligibility information before you file an application. Our staff is available to answer any questions … Thomas P. DiNapoli State Comptroller Filing an Application Who Can File You can file a disability retirement …
https://www.osc.ny.gov/retirement/publications/life-changes-applying-disability-retirementDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… Steven G. James announced the arrest of a 68-year-old Rochester woman for allegedly stealing $12,973 in state … those responsible accountable.” Walsh’s mother, also of Rochester, received a monthly payment as the beneficiary of … Steven G James announced the arrest of a 68yearold Rochester woman for allegedly stealing $12973 in state …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsBest Practices – Information Technology Contingency Planning
… disruption. Assemble a Team – Assemble a team responsible for drafting an IT contingency plan for management’s review and approval. The team should include … are of greater severity and demand immediate attention. For example, if the payroll process is identified as a …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… to auditing positions. Drafting a request for proposal (RFP) To fulfill the position of external auditor , you must use a request for proposal (RFP), which is a detailed document that contains a … services requested and information about the district. The RFP should: outline the scope of the audit, including which …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations … The Division of Military and Naval Affairs (DMNA) manages New York State’s military forces, which are composed of the New … To determine the extent of implementation of the nine recommendations …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followHomeless Outreach Program at the Metro-North Railroad
… Purpose To determine whether the Metro-North Railroad (Metro-North) has appropriate … shelters off Metro-North property. Our audit covered the period June 16, 2017 to September 30, 2018. Background … and an average of 298,300 customers daily – Metro-North is the second busiest commuter railroad in the United States. As …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadState Agencies Bulletin No. 1908
… to opt out of receiving a paper pay stub. NYS Payroll Online (NYSPO) NYSPO is a self-service application available … must have the ability to gain access to NYS Payroll Online beginning Monday, 04/05/2021. Eligibility Criteria To … employees of their government issued NY.gov account login credentials and of their access to NYSPO. After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1908-nys-payroll-online-rollout-all-state-employeesUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent … Inc. (Syracuse) [pdf] ; the Mutual Aid Association of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases State Audits
… Program (Follow-Up) (2016-F-9) An audit report issued in May 2015 determined that the Migrant Education Program did … goals. SED did not complete federally required documents in a timely manner; and a significant portion of the Migrant … challenges obtaining migrant student performance data. In a follow-up report, auditors found SED has made …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… financial activities and preparing financial reports. The booking coordinator oversees hall rentals and certain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mPublic Safety Overtime
… clarity about public safety overtime, Regulation 315.5 of the New York Codes, Rules and Regulations (NYCRR) has been established to help … determine what overtime is reportable and pensionable. As of July 1, 2019, public safety overtime that is paid by a … As of July 1 2019 public safety overtime that is paid by a …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeState Agencies Bulletin No. 235
… Transactions in this category that are subject to Civil Service review and approval will be approved by OSC if NYSTEP … * Salary increases based on DOB-approved performance evaluation and advance plans for unallocated positions that … an adjustment will be paid retroactive to the date of the error. Agency Responsibility Transactions that fall within …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesVI.1.A Budgetary Chartstrings – VI. Budgets
… the SFS and provides the State with an organized structure for identifying financial transactions. The COA provides the flexibility for both Statewide and Agency-defined values that can be summarized for financial reporting and analysis. The core Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstrings