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Town of Davenport – Financial Operations (2013M-62)
… discrepancies totaling $4,800 in the Supervisor’s cash receipt records, and found that the Supervisor paid claims … as required. Because Board members did not request cash receipt and disbursement data or conduct an annual audit of … Segregate incompatible duties related to cash receipt and disbursement functions. Account for the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Town of Ogden – Financial Management and Justice Court (2014M-234)
… controls over the Town’s financial and Court operations for the period January 1, 2012 through June 5, 2014. … Board members. The Town’s 2014 budgeted appropriations for the Town’s major operating funds totaled approximately … controls over the Towns financial and Court operations for the period January 1 2012 through June 5 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… recording of certain financial activities and the Town’s fleet management program for the period January 1, 2011, to … activity. The Town has not established an effective fleet management program. The Town does not have any written … and by the end of the fiscal year. Develop a comprehensive fleet management program that includes: guidelines for …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… $86.7 million. Key Findings We reviewed five contracts with payments totaling $12.6 million and found that the Board … the work performed by contractors to ensure compliance with bid specifications. Monitor project activity to ensure … overpayments identified in this report after consultation with the Town Attorney. …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Town of Bolivar – Community Development Block Grant (2013M-353)
… Community Development Block Grant (CDBG), and contracted with Cuba Community Development Corporation (CCDC) to provide … the town. Key Recommendations Refrain from contracting with the CCDC for the administration of future CDBG grants. … and ensure that the Town is in strict compliance with federal grant requirements. Recover the $3,000 diverted …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353DiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… shareholder proposal at The Priceline Group Inc. after the company agreed to formally include gender and racial … request for Priceline to commit to board diversity, the company had just one female director. In January, it added a … backgrounds are better positioned to generate long-term company growth. Priceline should be commended for pursuing …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsState Comptroller DiNapoli Releases Municipal Audits
… timely accounting records or prepare and provide the board with accurate periodic reports. The treasurer also did not … board did not enter into written shared service agreements with any of the eight municipalities permitted to use town … promote transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and former business administrator, while familiar with the district’s asset policy and procedures, did not comply with them. Had the board ensured compliance, complete and … or prepare and file the required annual financial report with the Office of the State Comptroller for the 2019-20 …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… officials did not ensure IT policies were up-to-date with current technology changes. User accounts were not … inventory records or enter into adequate written contracts with all IT service providers. Whitesboro Central School … professional services or enter into written agreements with service providers. The district paid 11 professional …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli announced the … audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) District officials did … by a required planned absence request form. Also, two teacher assistants were not paid in accordance with their …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… to 2% for a third time in four years for local governments with calendar fiscal years," DiNapoli said. "As the economy … increases to the lesser of the rate of inflation or 2% with certain exceptions, including a provision that allows … year is the third time since 2019 that municipalities with a calendar year fiscal year (Jan. 1 through Dec. 31) had …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Credit for Previous or Military Service – State University Police Plan
… documenting your previous service may be lost or destroyed with the passage of time. Please note that certain types of … carefully before making your decision, and contact us with any questions you may have. For reinstatement to Tier 1, … or 2 Membership (RS5506) . If your previous membership was with another retirement system, please write to our Member & …
https://www.osc.ny.gov/retirement/publications/1823/credit-previous-or-military-serviceState Agencies Bulletin No. 703-A
… (NYSCOPBA) and provides salary and other payment increases for those employees covered by the award. This bulletin … Effective Date(s) Increases are effective 3/30/06 for Institution and 4/6/06 for Administration agencies. Agencies may begin to submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaOpinion 2008-2
… required, however, to disclose the interest in accordance with General Municipal Law § 803. In addition, the board … officer or employee has an "interest" in any contract with his or her municipality if, among other things, the … member, as a sole proprietor, under the hauling contract with the town would constitute a pecuniary or material …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2State Comptroller DiNapoli Releases Municipal Audits
… of Deerpark , Town of Deposit , East Aurora Volunteer Fire Department , Town of East Hampton , Town of Edinburg , … , Village of Schuylerville , Town of Sidney , Sidney Fire Department , Slingerlands Fire District , and the Town of … the tax levy limit in 2015. East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (Erie …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-335
… processed automatically. Affected Employees: Employees in the following bargaining units who meet the eligibility … SG, SK, SN, SR, SY, S9, 87, 86, 88, and CT), provides for a salary increase of three percent (3.00%) effective April 1, … employees with a Comp Rate Code of ANN who are in a graded position (Grade 508-536). Employees with a Comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-335-april-2024-state-new-york-unified-court-system-ucs-salaryState Agencies Bulletin No. 1037
… to Internal Revenue Code Section 1341 as explained in IRS Publication 525, the repayment of wages in the current … for the purposes of determining tax withholdings. This is because the IRS considers the employee to have had the use … wage and tax reporting for that prior year and issue a refund of SS/Med taxes for that prior year. However, since …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsChallenging a Determination – Article 14 Benefits
… hearing officer. Your request must be in writing and filed with the Hearing Administration Bureau within four months of … date. We will send you an acknowledgment letter with an explanation of the hearing process when we receive …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determinationAccounts Payable Advisory No. 13
… . OSC will continue monitoring to ensure compliance with best practices and to assist agencies with business-specific needs. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsVillage of Mayville – Online Banking (2020M-150)
… for online banking but authorized users were not provided with security awareness training. Key Recommendations Adopt a … awareness training. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150