Search
Village of Liberty – Financial Condition (2013M-109)
… May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village … did not maintain the Village’s accounting records in an accurate manner. As a result, in two of the last five fiscal years, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Virgil Fire District is a district corporation of the State, distinct and separate from the Town of Virgil, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Town of Lincoln - Town Clerk (2023M-31)
… accurately and promptly recorded or deposited, officials do not have assurance that all collections are accounted for, and … unrecorded receipts and voids enabled the former Clerk to conceal cash collections that were recorded but not …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31State Agencies Bulletin No. 1627
… To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the VDC two-year … new Tier 6 pension plan that included a Voluntary Defined Contribution Plan. ( Please refer to Bulletin 1256 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1627-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcState Agencies Bulletin No. 1539
… To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the VDC two-year … new Tier 6 pension plan that included a Voluntary Defined Contribution Plan. ( Please refer to Bulletin 1256 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1539-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… or a Non-Judicial Settlement Agreement, the State can be required to make salary payments, non-salary payments, or … or award is listed under “Settlement Interest” (60200). Required Documentation Business Units must maintain the … paid for mental anguish or emotional distress is exempt from taxation (and withholding) it must expressly identify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsAdministration of Fellowship Leaves
… Purpose To determine whether the instructional staff employed by the … 2007 through December 1, 2011. Background Fellowships are to be used to improve the recipient's teaching skills, …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesState Agencies Bulletin No. 1123
… date of payment, 6/30/11. Employees who are on an approved Leave (including those on Workers’ Compensation Leave) on 6/30/11 are eligible for the 2011 payment upon …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1123-2011-tool-allowance-payment-csea-operational-services-unit-bargainingState Agencies Bulletin No. 1793
… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected Employees New York State employees who are members of the VDC are affected. … creating Tier 6. This tier applies to employees joining a retirement system after March 31, 2012. This Legislation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcDiNapoli: Fire Chief Charged In Alleged $2,700 Gasoline Theft
… from the fire association for his private use, according to an audit and investigation by State Comptroller Thomas P. … the money. Unfortunately, their hands–off approach led to serious problems. By partnering with the New York State … Train the treasurer to adequately perform his or her duties and require monthly reports on financial …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-fire-chief-charged-alleged-2700-gasoline-theftBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member … to seek repayment. Require that all employees complete and sign time records and complete leave requests, documenting …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Comptroller DiNapoli Releases Municipal Audits
… In addition, 19 of these accounts were never used and one account was last used to log on to the network more than nine … contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … bid protest decisions and commonly requested data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Opinion 2001-14
… necessary expenses of any municipal officer or employee in one or more positions of public employment, the holding of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Public Safety Overtime
… safety overtime performed as a special duty assignment, on or after July 1, 2019 by: Active members of the Police and … special duty assignments, the employee is considered “on duty” by the participating employer and remains covered …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeOpinion 2002-4
… to this section, a town, subject to voter approval and all other applicable laws and regulations, may dredge a … the gift and loan prohibition in article VIII, § 1 of the New York State Constitution. Article VIII, §1 prohibits … to the general fund. Finally, the town should obtain all the necessary easements or property interests from the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4DiNapoli: Former Savona Mayor Charged With Defrauding the Village
… arraigned in Steuben County Court today on felony charges of five counts of offering a false instrument for filing and five counts of misdemeanor falsifying business records. As Mayor, Harrian …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageEmployer Seminars
… Without your assistance, we would not be able to provide the benefits your employees have earned. Because … of their retirement benefit; Acquire information on how and when to contact us to obtain their specific member … the presentation; and Receive a detailed guide covering pension information. Individual Consultations — Members can …
https://www.osc.ny.gov/retirement/employers/employer-seminarsVillage of Mount Morris – Justice Court (2013M-152)
… and remitted to the JCF. Reconcile the bank account on a monthly basis and prepare accountability analyses for …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… of the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extra