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Village of Johnson City – Oversight of Justice Court Operations (2015M-29)

… Purpose of Audit The purpose of our audit was to review internal controls over the Justice … 1, 2013 through August 21, 2014. Background The Village of Johnson City is located in the Town of Union, Broome … Village of Johnson City Oversight of Justice Court Operations 2015M29 …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29

Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)

… Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were … The Justices and Board did not provide adequate oversight of Court financial activities. As a result, the former court …

https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149

Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)

… of approximately 4,600 residents and is governed by an elected five-member Town Board. Budgeted appropriations … and that each claim approved is properly supported by original invoices, follows Board-adopted policies, is sufficiently itemized and is approved by the officer whose action gave rise to the claim. Ensure …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373

Village of Herrings – Financial Operations and Sale of Land (2013M-41)

Village of Herrings Financial Operations and Sale of Land 2013M41

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41

Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)

… complete report - pdf ] Audit Objective Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings … Determine whether the Village of Montgomery Village Board of Trustees Board …

https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50

Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)

… Purpose of Audit The purpose of our audit was to review the Center’s financial activity and to assess the Board’s oversight of the Center for the period of January 1, 2011, to March 31, … The purpose of our audit was to review the Centers financial activity and …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246

Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)

… complete report - pdf] Audit Objective Determine whether the Board provided proper oversight of water billing operations. Key Finding The Board did not provide proper oversight over the water … Determine whether the Board provided proper oversight of water billing …

https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43

Town of White Creek – Board Oversight of Financial Activities (2013M-64)

… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of the Town’s financial activities for the period January 1, … Town of White Creek Board Oversight of Financial Activities 2013M64 …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64

IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants

… The annual Schedule of Expenditures of Federal Awards, which displays … cash management procedures for Federal funds. The annual schedule also includes Federal financial assistance programs … following non-cash benefit programs are included in the Schedule of Expenditures of Federal Awards: 10.542 Pandemic …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awards

Cost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan

… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO …

https://www.osc.ny.gov/retirement/publications/1526/cost-living-adjustment

West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)

… did not: Have sufficient controls or information to ensure all disbursements were appropriate and necessary. As a … As a result, we and the Board could not determine whether all collections were properly recorded or deposited. Prepare …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversight

Ethics Oversight (2020-MS-1)

… we tested. 90 percent did not ensure all required annual financial disclosure statements (disclosure statements) were filed and complete and none ensured that all …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1

City of Mount Vernon – Budget Review (B21-6-3)

… is located in Westchester County. Key Findings Significant revenue and expenditure projections in the adopted budget are … 81 days late. The adopted budget relies on non-recurring revenue sources, including fund balance appropriation and sale of …

https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3

Post Retirement Reporting

… with complying with these reporting requirements, the Post Retirement Reporting Page is available in Retirement … calendar year, you will no longer be required to use the Post Retirement Reporting Page.) If you submitted an enhanced … aware of the laws governing how much retirees can earn in post-retirement employment without affecting their pension. …

https://www.osc.ny.gov/retirement/employers/post-retirement-reporting

State Agencies Bulletin No. 1148

… Certain seasonal hourly employees in the Department of Environmental Conservation (09180) and the Office of Parks, Recreation and Historic Preservation (49xxx) who … by CSEA and PEF Background Chapter 10 and Chapter 114 of the Laws of 2008 provide for $500.00 Longevity Payments …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1148-retroactive-april-2011-50000-longevity-payments-long-term-seasonal

DiNapoli: Identity Theft Cases Surged in New York in 2020

… Identity thefts in New York surged during the pandemic with more than 67,000 complaints filed statewide in 2020, which was 85 percent more than the previous year and … Identity thefts in New York surged during the pandemic with more than 67000 complaints filed statewide …

https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020

Final Average Earnings

… earnings (FAE) will be based on the average of your three highest consecutive years of earnings, the same as … (FAE). Your FAE is based on the average of your highest three consecutive years of earnings (except for some PFRS … FAE are the same as the types of payments included in a three-year FAE. Your pension benefit will be calculated based …

https://www.osc.ny.gov/retirement/members/final-average-earnings

CUNY Bulletin No. CU-759

… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … City of New York and the Steamfitters Local Union # 638 for retroactive raises for employees in the titles of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-759-cuny-retroactive-salary-rate-increases-steamfitter-and