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Operational Advisory No. 8
… an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the payment or seek … the funds will be turned over to the OSC Office of the Unclaimed Funds on April 30th. It is important that Agencies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… computerized accounting records and reports. Balance sheet amounts did not agree with general ledger amounts and the balance sheet included unsubstantiated liability accounts. For example, the balance sheet account and general ledger accounts for the general …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… Purpose of Audit The purpose of our audit was to review internal controls over time and attendance and … officer’s financial activities, including the Village’s online banking, for the period June 1, 2011, to September 26, … time records. Ensure that all Village employees complete, submit and certify timesheets to support hours worked. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Town of Hartwick – Financial Condition (2013M-118)
… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored the Town’s … The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises four elected Board …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Village of Greenwich – Justice Court Operations (2014M-023)
… there is a weakness with the system because the receipt number and date can be altered or deleted after the receipt …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… (Board), each of whom is elected by the Elmont Union Free School District voters. For the 2012-13 fiscal year, the …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… January 31, 2013. Background The Northern Onondaga Public Library District is located in the Towns of Clay and Cicero …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Town of Reading – Financial Management (2013M-217)
… 115 percent in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town … Board decided to transfer an additional $55,000 from the highway town-wide fund to the capital project fund and the Board appropriated $30,000 of non-existent highway town-wide fund balance in its 2013 budget to help pay …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217What is a Defined Benefit Plan?
… As a NYSLRS member, you are part of a defined benefit plan , also known as a traditional pension plan. Defined benefit plans provide several … Defined benefit pension plans, including your NYSLRS plan, are calculated based on a preset formula and provide a … NYSLRS retirement plans are defined benefit plans Your plan provides benefits such as …
https://www.osc.ny.gov/retirement/members/defined-benefit-planGet Information about 1099s
… For any questions regarding your 1099-S, 1099-INT or 1099-MISC information return, contact the Office of the State …
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sNYSLRS Members – Register for Retirement Online
new york state and local retirement system, nyslrs, employees retirement system, ers, police and fire retirement system, pfrs, members, Retirement Online, account, register, sign up
https://www.osc.ny.gov/files/retirement/members/pdf/register-for-retirement-online.pdfDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… in Oswego County spent nearly $6,000 in public funds on personal purchases such as guns and motorcycle parts, … “This individual had keys to the cash register and went on a spending spree with the fire company’s money,” said … can be easy for public funds to be misspent or go missing. My team of auditors and investigators will continue to work …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… State Comptroller Thomas P. DiNapoli, Erie County District Attorney Michael J. Keane, and Erie County Sheriff John C. Garcia announced. “Today’s sentence sends a clear … District Attorney Michael Keane, Erie County Sheriff John Garcia, and Erie County Comptroller Kevin R. Hardwick …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedState Comptroller DiNapoli Releases Municipal Audits
… related to FFI tax money. Village of Mayville – Online Banking (Chautauqua County) Online banking transactions that were reviewed were … transactions are secure. The board did not adopt a written online banking policy or implement adequate procedures to …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-55
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limits (exclusion … not been including depreciation as a cost of operation. In contrast, those municipalities which account on an accrual … that the improvement or service yields "net revenue" in a sum equal to 25% or more of the amount required for debt …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Tax Cap Compliance
… File tax cap compliance form online (Accessible only to filing entities) Property Tax Filing website Enrollment … or log-in problems – Select option 1. Questions related to completing the Tax Cap Compliance form – Select option 3. …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceDiNapoli: Former Town of Minerva Clerk Sentenced to Prison for Embezzling Town Funds
… supervisor for the town of Minerva, was sentenced today in Essex County Court to 1 1/3 to 4 years in state prison and ordered to pay restitution, State … and audit found that she took thousands of dollars in unauthorized payroll payments and used public funds to pay …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-town-minerva-clerk-sentenced-prison-embezzling-town-fundsDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… reduction in management fees for the state’s 529 College Savings Program’s Direct Plan. It is the fourth fee reduction … valued at more than $16 billion. “New York’s 529 College Savings Program has provided more than $524 million to help … Plan is the largest direct sold 529 plan in the United States. The latest reduction, from 0.17 percent to 0.16 …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the City of Johnstown , North Patchogue Fire District , Town of Rosendale … is being spent appropriately and effectively.” City of Johnstown – Internal Controls Over Payroll (Fulton County) … today announced his office completed audits of the City of Johnstown North Patchogue Fire District Town of Rosendale and …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… P. DiNapoli announced. “Randy Ray allegedly took advantage of his sister-in-law's death to fund his lifestyle,” DiNapoli … system’s single life allowance option, meaning at the time of her death in January 2019 her monthly pension payments of $1,341.78 should have ended. Instead, the retirement …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-law