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Language Access Services (2022-S-38)
To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, including complying with Executive Order 26.1 and New York State Executive Law Chapter 18, Article 10, Section 202-A.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s38.pdfCollection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28-response.pdfCity of White Plains – Claims Auditing (2016M-367)
… July 1, 2014 through June 9, 2016. Background The City of White Plains is located in Westchester County and has approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367West Niles Fire Company – Financial Activities (2017M-205)
… properly recorded and reported and money was safeguarded for the period January 1, 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in 1977 and … by adequate documentation and audited and approved before payments are made. … West Niles Fire Company Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Additional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick … you must retire directly from public employment or within a year after separating from service. The additional credit … be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… this optional benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be … your unused sick leave at retirement cannot be used to: Qualify for vesting. For example, if you have four years and … Meet the service credit requirement to retire under a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jLivingston County Probation Department – Financial Operations (2016M-404)
… of approximately 65,000. The County is governed by the Board of Supervisors, which comprises 17 elected Livingston … Key Recommendations Develop an approach to address the large number of long-outstanding financial obligations for …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Village of West Hampton Dunes – Financial Operations (2013M-390)
… following the close of each fiscal year, as required by law, and ensure that the reports are accurate. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Comptroller DiNapoli Releases School District Audits
… School District – Fixed Assets (2019M-103) The district does not have a comprehensive policy for identifying and … and use a competitive request for proposal (RFP) process when contracting for the annual audit. Auditors also found … period. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1City of Olean – Budget Review (B1-14-1)
… budget complies with the property tax levy limit set by statute. Key Recommendations Investigate the difference …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Unused, unpaid sick leave may be added to your credited service and used in your pension … of the Retirement and Social Security Law (RSSL). To be eligible for this benefit, you must retire directly from … Credit for your unused sick leave at retirement cannot be used to: Qualify for vesting. For example, if you need …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire … is available to you. Credit for your unused sick leave at retirement cannot be used to: Qualify for vesting. For …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jEast Aurora Union Free School District - Procurement (2023M-125)
… the procurement policy or ensure that employees followed New York State General Municipal Law (GML) when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: finrep@osc.ny.gov Guide to Financial Operations REV. 01/01/2017 … This chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… City: New York State and Local Retirement System 110 State Street Albany, NY 12244-0001 New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsChenango Valley Central School District – Budget Review (B4-13-11)
… and school lunch fund as of June 30, 2008. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Village of Nelsonville – Financial Operations (2012M-242)
… ensure the Village payroll was certified, as required by law. The Board did not provide mitigating controls to …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… correct prices were obtained when purchasing goods through New York State Office of General Services contracts. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of … the discretion of the awarding agency, subject to federal regulations. Agencies should periodically check with their federal program liaison to confirm the award …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationTown of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… of the Supervisor’s records and reports, as required by law. Key Recommendations The Supervisor should attend …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169