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Town of East Hampton - Budget Review (B21-7-11)
… fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue … and Airport) as a cushion against unforeseen events. However, Town Law authorizes the Town to appropriate … how much it sets aside as a cushion against unforeseen events (e.g., the continued impact of COVID-19). The Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11State Agencies Bulletin No. 1157
… March 16, 2012, the Governor signed legislation creating a new Tier 6 that applies to employees joining a retirement … Tier 6 as an option in the Benefit Plans listed below. Any employee designated as Tier 6 by the Retirement System … In Benefits>Retirement Plans). Enter employee's Empl ID in search box. Click Search. Select the correct Empl Rcd # for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1157-new-tier-6-benefit-structure-enrollment-following-retirement-systemsBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… appropriations for 2014 were approximately $2.5 million Key Findings The Board did not ensure that District personnel … a disaster recovery plan or breach notification policy. Key Recommendations Ensure that District personnel comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339DiNapoli Releases Fiscal Stress Scores for 17 Cities
… issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 … stress score which classifies whether a municipality is in “significant fiscal stress,” in “moderate fiscal stress,” is “susceptible to fiscal … issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… during the audit we observed that anyone could access and pump fuel from the Town’s fuel tanks without a key fob or …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Village of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … the Village’s accounting software, paid with her personal credit card. The Village should not reimburse anyone other … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177CUNY Bulletin No. CU-691
… to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected Employees Tier 6 CUNY employees who are members of the ORP are … March 16, 2012, the Governor signed Legislation creating Tier 6 pension plans. This tier applies to employees joining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpVertus Charter School – Information Technology Asset Management (2025M-9)
… was decentralized with multiple individuals and a service provider maintaining the inventory records which resulted in …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9SUNY Bulletin No. SU-289
… to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected Employees Tier 6 New York State Education Department and SUNY employees … March 16, 2012, the Governor signed Legislation creating Tier 6. This tier applies to employees joining a retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-289-two-year-look-back-tier-6-suny-optional-retirement-planTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… Supervisor (Supervisor) maintain complete, accurate, and up-to-date accounting records and reports to allow the Town Board (Board) to properly … January 1, 2022 to review certain balance sheet accounts and reviewed the Town’s 2020 through 2024 Annual Financial …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … Hall, such as at least one van accessible parking space and an accessible route with openings in the pavement no … as accessible parking spaces with marked access aisles and an accessible route to the main entrance with an even …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45DiNapoli: The State May Have Your Money
… DiNapoli. “Fortunately, it is easier than ever to search for and claim lost money. Just a few minutes on our … may require more paperwork to claim. New Yorkers can search for lost money for free by visiting the Office of … day, and more than 500 callers contact the call center to search for lost money. DiNapoli released statewide regional …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyCUNY Bulletin No. CU-437
… SD5 Shift Diff-$6.63 - Skilled Lab SD6 Shift Diff-$9.18 Skilled Labor SL1 OT Skilled Labor - 1.5 SL3 OT St Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-437-international-union-operating-engineers-iuoe-local-30-duesVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… Village Law (Village Law) Section 4-408. The 2019 fiscal year audit was completed in May 2023, subsequent years have not been audited. Ensure the past six fiscal year AFRs were prepared and filed with OSC, as required by …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19XI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… Finance and Assembly Ways and Means. Not more than 45 days after the latest date on which related appropriations … B-1, Expenditure Budget; B-2, Performance Based Budget; B-3 Capital Budget; B-4 Net Deficit Budget (and related Budget … X .003540354* = $354.04 *Interest factor for 43 days at 3 percent. Example 2 A State agency entered into a new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingCost-Saving Ideas: Managing Your Travel and Conference Expenses
… training classes, generally you may only reimburse them for authorized expenses that they actually incur and are … transportation costs such as tolls, parking and rental car costs A certification statement signed by the employee to … employees follow travel policy requirements. The auditing body, usually the governing board, or an official (such as …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesDiNapoli: New York on Better Financial Footing
… New York state is in a stronger financial position, reflecting better budgeting and financial practices and an improved economy, according to … on the 2014-15 state Financial Plan released today by New York State Comptroller Thomas P. DiNapoli. More remains … New York state is in a stronger financial position reflecting …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… Thomas P. DiNapoli. “New York City’s spending on contracts for goods and services has risen faster than other spending … in FY 2019 to nearly 40,000 in FY 2023. Department of Homeless Services The DHS spent $2.4 billion on contracted … findings of the report include: The city’s spending on criminal justice and indigent defense contracts in FY 2023 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019State Agencies Bulletin No. 1793
… In Benefits>Retirement Plans). Enter employee's Empl ID in search box. Click Search . Select the correct Empl Rcd # for the corresponding … The same election date should be carried forward from the previous page. Select the appropriate Benefit Plan dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdf