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Town of Freedom – Financial Management (2021M-191)
… - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and … corrective action. … Determine whether the Town of Freedom Town Board Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191DiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… Officials at Erie Community College (ECC) gave more than $100,000 in raises and bonuses to senior … DiNapoli’s auditors discovered during the period of September 2010 through February 2015, college officials … of $440,000 without using requests for proposals (RFP) or other required competitive processes; The college did not …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardComptroller DiNapoli Releases School Audits
… impacted by commercial property owners’ successful tax certiorari claims. In 2007, district officials issued $194 million in debt to pay tax certiorari claims. The repayment of this debt started in …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsNew York’s Economy and Finances in the COVID-19 Era
… fell in March, and again—much more sharply—in April, with a combined loss of more than 1.9 million jobs. After five … pandemic, continues to feel the sharpest loss, with a net decline of 648,000 jobs, nearly 14 percent of its … that tax receipts in the current year and the next two fiscal years will be higher than projected by the …
https://www.osc.ny.gov/reports/covid-19-november-12-2020Other Bulletin No. 7
… The following message will appear: Position and job do not match If an employee appears on this report but is due an … rows as a result of the following: Position and job do not match NHRP704 Mass Salary Payment Report This report will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-7-april-1-2008-3-general-salary-increase-suny-constructionState Agencies Bulletin No. 1473
… one or more record number Background As part of New York State and the United University Professions (UUP) Bargaining … payroll for the season. Such employees will not be paid out in a lump sum, DRP repayments will resume when the … are taxable income and are subject to all employment taxes and income taxes. The monies will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1473-repayment-united-university-professions-uup-bargaining-unit-68-deficitRetirement Online Security Administrator Authorization Form for Local Employers (RS5546)
This form is for local employers to authorize a Security Administrator for Retirement Online, who will be responsible for submitting their location’s security authorization requests and monitoring individuals’ security access.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5546.pdfRetirement Online Contact Administrator Authorization Form for Local Employers (RS5544)
This form is for local employers to authorize a Contact Administrator for Retirement Online, who will be responsible for maintaining accurate and complete business contact information for the individuals with whom NYSLRS communicates.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5544.pdfElection Form for 20 Year Retirement Plan Section 384-d (PF5117)
To elect membership under Section 384-d (if an employer has adopted it), which permits retirement after 20 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5117.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5117.pdfElection Form for 25 Year Retirement Plan Section 384 (PF5095)
To elect to contribute under Section 384 (if an employer has adopted it), which permits retirement after 25 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5095.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5095.pdfPolice and Fire Membership Application (PF5022)
For NYSLRS employers to register a new Police and Fire Retirement System (PFRS) member.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5022.pdfDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… oversight of city operations because officials failed to file annual financial reports, provide interim financial … and we will continue to provide guidance for a more transparent financial account of the city’s finances … spent and that it is being spent in a fiscally responsible way.” The audit found the city did not have adequate policies …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… of the Town’s financial activities for the period January 1, 2011, to September 30, 2012. Background The Town of White …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Fort Hunter Fire District – Capital Reserve Funds (Montgomery County) The board did not properly manage the district’s three capital reserve funds. As a result, the board reduced its … The board also did not properly establish the equipment capital reserve fund, develop a multiyear capital plan or …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsWorcester Central School District - Fund Balance Management (2022M-75)
… limit in each of the last five fiscal years by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Milford Central School District – Fund Balance Management (2022M-94)
… policy. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a comprehensive written … generally agreed with our recommendations and plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… overestimated appropriations from 2018-19 through 2020-21 by an average of $2.8 million, or 6.6 percent, and … statutory limit in each of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementVillage of Arkport – Water Fund Financial Operations (2020M-45)
… action. Appendix B includes our comment on an issue raised in the Village's response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… whether District officials properly established, monitored and accounted for the capital improvement project. Audit … the capital project budget for the eight school buildings and transportation facility improvement project. Monitored and accounted for the capital project, and ensured that work …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Town of Ballston - Water Fund Financial Operations (2023M-60)
… or use. Officials could have saved $90,000 of this cost by monitoring water flow. We reviewed 20 accounts that were adjusted by $586,014 and determined they were not reviewed, approved …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60