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Yonkers City School District – Fixed Assets (2015M-229)
… of our audit was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, … we selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting … greater for insurance purposes and $5,000 or greater for inventory and depreciation purposes have tags affixed to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229City of Salamanca - Collections (2023M-131)
… complete and accurate collection records are maintained for each transaction. City officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. Specifically: 588 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76West Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Oxford – Procurement (2024M-88)
… for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had alternative procurement … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… timely. Key Findings RCIDA officials did not ensure all PILOTs were properly billed, collected and distributed. … RCIDA officials did not adequately monitor and report all projects’ PILOT billings to the Public Authorities … and procedures, including a secondary review, to ensure all PILOTs are billed and distributed accurately. Ensure all …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Emerging Manager Program
… partner: Public Equities | Private Equities | Fixed Income | Real Assets | Real Estate | Credit & O/ARS …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerState Agencies Bulletin No. 2052.2
… totaling all hours worked in all eligible positions that do not exceed the salary or earnings cap and dividing the sum … of overtime, the current eligible titles at CUNY do not receive overtime. Therefore, OSC has not created Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20522-health-care-and-mental-hygiene-worker-bonuses-state-employeesState Agencies Bulletin No. 2052.1
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20521-health-care-and-mental-hygiene-worker-bonuses-state-employeesComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … district has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when each reserve would …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… of Activities demonstrates the degree to which the direct expenses of a given function or program are offset by program revenues. Direct expenses are those that are clearly identifiable with a … liability is incurred to the extent it is expected to be paid within the next 12 months with the exception of items …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Agencies Bulletin No. 1302
… automatic processing of the April 2013 M/C LLS payment. Retirement and Deduction Information The LLS payment is included as salary for retirement purposes. Deductions will be taken from the LLS payment for normal retirement contributions, garnishments and federal levies. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1302-april-2013-management-and-confidential-mc-longevity-lump-sum-llsPartial Lump Sum Payment – Special 20- and 25-Year Plans
… can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit … a Lump Sum Payment You must select a pension payment option and PLS payment by the end of the month in which you … for retirement by mail, we will send you a special Option Election Form so you can choose a PLS percentage, or you can …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPartial Lump Sum Payment – State Police Plan
… members, you will receive your PLS along with your first pension payment, at the end of the month following your … Severe tax consequences may apply in some situations. … State Police Plan information for PFRS Tier 2 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… 53, of Manchester, allegedly took thousands of dollars in cash withdrawals and advances from the fire company's credit … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftState Authority Codes
… that anticipate submitting contract transactions in advance of a State Authority Code being assigned are …
https://www.osc.ny.gov/public-authorities/state-authority-codesComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Chenango Bridge Fire Company , Franklin County , Newfield Fire Company , Town of Southold and the Union Center Fire Company . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… was sentenced to five years probation and paid a total of $4,303 in restitution for falsifying her own tax payments … Sheppard based on her August guilty plea to two counts of attempted tampering with public records, an E felony. As part of her plea agreement, Sheppard resigned her clerk’s job and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsDiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… State Comptroller Thomas P. DiNapoli urged New Yorkers to read the fine print on gift cards this holiday season for … year of purchase to avoid inactivity fees. While some gift card sellers have done away with inactivity fees, consumers … helps consumers to identify the different cards and how they can be used. Gift cards may have terms and …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonPublic Authorities – 2022 Financial Condition Report
… closely associated with the State were to default on their obligations. In addition to issuing debt for their own purposes, public authorities issue debt on behalf of the State for which the State provides the funds … between New York and New Jersey. For more information on public authorities, please see …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authorities