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Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… did not review bills or approve disbursements prior to payment. Company officials did not maintain accurate records … are audited annually. Review and approve bills prior to payment and ensure that each bill has appropriate supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… paid out 4.6 million state refunds totaling $4.4 billion to date. Another 471,000 refunds totaling $466 million are expected to be paid in the coming days. "My auditors are committed to safeguarding the funds of honest New Yorkers," DiNapoli …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsVested Retirement Benefit – Career Plan
… is payable for your lifetime. You may elect one of several payment options to provide for a continuing payment to a designated beneficiary of your choosing after …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… When you reach retirement age, you will be entitled to a retirement benefit based on your service and salary … you were an active member. 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as … benefit. For an explanation of your benefit, please refer to the Service Retirement Benefit section . The vested …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… is payable for your lifetime. You may elect one of several payment options to provide for a continuing payment to a designated beneficiary of your choosing after …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitVested Retirement Benefit – New Career Plan
… When you reach retirement age, you will be entitled to a retirement benefit based on your service and salary … you were an active member. 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as … benefit. For an explanation of your benefit, please refer to Service Retirement Benefit . The vested retirement benefit …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitWoodbourne Fire District – Board Oversight (2023M-98)
… the Board. Perform a thorough audit of all claims prior to payment. Adopt realistic budgets or maintain reasonable … realistic budgets and properly audit all claims prior to payment. Develop and adopt financial plans for maintaining a …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… OSC can either reject the voucher without reversing funding, or deny and delete the voucher, which reverses the funding. The option that OSC chooses will depend on the exact … guidance: If OSC denied the voucher without reversing the funding, the Business Unit must update the voucher and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in 2013 to facilitate, manage … Directors, entered into a written agreement with the not-for-profit Rochester Housing Development Fund Corporation …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceXI-A.4 Procurement Card Use – XI-A. Purchasing
… This section provides agencies with policy and guidance on purchasing and paying with a Procurement Card (PCard) and … contracts because expenditures are not captured on the year-to-date and life-to-date amounts on the contract. In addition, for all single purchases of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useTown of Olive – Claims Processing and Information Technology (2012M-223)
… The Board does not adequately audit claims presented for payment. The Board does not require documents such as … ensure claims are properly reviewed prior to authorizing payment. Adopt an acceptable use policy and require system …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… recorded and reported and whether they properly managed fund balance. Key Findings The Board did not provide adequate … required annual financial reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Wayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Miller Place Fire District – Credit Cards (2024M-58)
… have sufficient supporting documentation attached to the claim but were approved for payment by the Board. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Orleans County – Court and Trust Funds (2024-C&T-6)
… manner. 1 Security interest in property filed to ensure payment for contracted services rendered on the property. 2 When the whereabouts of any person entitled to payment from the estate is unknown. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-72022 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2022.pdf2021 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2021.pdfState Agencies Bulletin No. 844
… through October 31, 2008 as income on the employee’s 2008 W-2 Statement. The taxable amounts for 2008 should be … fuel is to be added to the Employee Worksheet or a similar form adapted by agencies. Chauffeur Services State-Provided … the value of State-provided chauffeur services. W-2 Information The taxable value of personal use of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/844-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 766
… Entry transactions should be directed to your agency’s Payroll Auditor. Other questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/766-reporting-taxable-value-personal-use-employer-provided-vehicles-and