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Town of Dix – Justice Court Operations (2022M-06)
… collected, recorded, deposited, reported and remitted Justice Court (Court) collections and reported adjudicated … the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, victims $1,701 and … adjudicated cases were not accurately reported to the DMV. Justice Gregory had a shortage totaling $119 that remained …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Village of Rhinebeck – Water Fees (2013M-311)
… Clerk’s duties were inadequately segregated, unpaid water bills were not accurately re-levied, water bills were not prepared in accordance with the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Thurston Fire Company – Board Oversight (2016M-429)
… and that Company money was safeguarded for the period January 1, 2015 through November 14, 2016. Background The … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429City of Yonkers – Information Technology (2017M-86)
… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … June 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Monticello – Board Oversight (2016M-337)
… timely manner. The Board has not established any policies or procedures to establish an acceptable number of … readings before an actual water meter reading was done or address how water accounts should be billed for minimum … plan in place during periods of unexpected vacancies or staff changes. Key Recommendations Pay claims only after …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Chittenango Central School District – Information Technology (2023M-155)
… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Village of Cato – Water Financial Operations (2023M-145)
… effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … in unauthorized billing adjustments were made. Of 464 water bills reviewed (totaling $134,852), 71 bills had …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… The authorization must: Specifically be addressed to the New York State and Local Retirement System; Specifically … may be obtained by subpoena. In accordance with New York State Civil Practice Law and Rules Section 2307, a … State and Local Retirement System 110 State Street Albany, NY 12244-0001 New York State and Local Retirement System 59 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… and maintained complete, accurate and timely accounting records and reports. Key Findings The former and current … or maintain complete, accurate or timely accounting records and reports. As a result, the Board of Trustees’ … ability to prepare complete and accurate accounting records and reports in a timely manner. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… not provide adequate oversight, segregate payroll duties or develop compensating controls or develop written policies and procedures for these duties. … $55,407 in overtime payments that could have been avoided or reduced. Key Recommendations Ensure employees are paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Opinion 2011-1
… the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (serving as staff of not-for-profit corporations) -- Powers and Duties (hiring … of and seek assistance from" the corporations' boards of directors. Similarly, each of the agreements provides for the …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1XIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… capture all expenses related to upfitting vehicles. CONST VEHICLE_PARTS Vehicle Parts, In-house This activity is intended to be used …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … District , Sweet Home Central School District and the West Babylon Union Free School District . State Comptroller …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1611
… and Historic Preservation in one of the following titles. Park Police Officer Park Police Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1611-2017-clothing-allowance-certain-apsu-employees-represented-policeState Agencies Bulletin No. 1990.1
… 2.5 RH5 OTK OR5 OT Recall Ann 2080 2.5 RR5 ORC O21 OT 2.5 with Partial IIB BU21 N/A OID Agencies should continue using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19901-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987.1
… OT Hourly/Biweekly 2.5 RO5 O19 O25 OT for Ann 2080 2.5 R25 OC OH5 OT Hourly/Biweekly 2.5 RH5 OTK OR5 OT Recall Ann 2080 … in General Comments or Time Entry Comments that this payment has been calculated at 2.5 times the employee’s … due to the difference in the OT rate approved for payment. Previously Paid Overtime Using Earnings Code OTO or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19871-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… Tax collections through the first half of the state fiscal year (SFY) fell $1.3 billion (3.5 percent) to $36.9 billion … position, and leaving uncertainty for the commitments already made. Going forward careful attention will be needed … that monetary settlement resources would be used to fund one-time purposes, with a large share expected to be used to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearState Agencies Bulletin No. 1990
… a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The … this payment has been calculated at 2.5 times the employee’s regular rate of pay as part of this pilot program. Note: … are taxable income, will be included in the employee’s taxable gross, and are subject to all employment and income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987
… The Memorandum of Agreements (MOAs) between the State of New York, OMH, and Council 82 AFSCME AFL-CIO (C82) allow OMH to establish a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certainII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements report aggregate data for the State, distinguishing between the governmental … and component units. In addition, information is provided for each major fund of the governmental and proprietary fund … (other than MD&A) includes budgetary comparison schedules for governmental funds, information about infrastructure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements