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Auditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential … Is there sales tax included in hotel charges? Is there conference or training information, if applicable, that includes dates, times and location? Do the conference or training dates correspond to the travel dates …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsDo Not Call Enforcement Efforts
… consumers to register their personal mobile and landline phone numbers on a central national registry to reduce … in 2001. Initially, New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal … to penalties up to a maximum of $11,000 per violation. The number of Do Not Call complaints has been increasing, both in …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsMilitary Service Credit
… New Yorkers, owe you a debt of gratitude for your service to our country. As a past or present member of the military, you should know that you may be eligible to receive additional service credit toward your retirement … This brochure can help you determine if you are eligible to purchase or receive any additional credit for your …
https://www.osc.ny.gov/retirement/publications/military-service-creditOpinion 95-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS -- Appropriations and Expenditures … Whether excess proceeds of outstanding bonds issued by a school district for a …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Accrued Payments and Leave Credits – When Employees Retire
… The Accrued Payments and Leave Credits page provides an online form which allows you … payments, complete and submit the Accrued Payments and Leave Credits page for the employee. If the employee has … instance, you must complete separate Accrued Payments and Leave Credits pages for each instance. For employees who …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsAutomated Phone Service
… Below is a list of the phone menu options available to NYSLRS members. You can hear … correspond to the numbers you will need to press on your phone for information. Did You Know? In many cases you can … and general retirement information quickly and easily by phone with the NYSLRS automated phone service …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… over the next two decades, according to a report issued today by State Comptroller Thomas P. DiNapoli. "Many drinking … over the next two decades according to a report issued today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingTransferring or Terminating Your Membership
… less than five years of service credit and have not worked in covered public service for at least seven years; or You … your membership to another public retirement system in New York State. If you previously were a member of the New … System (NYSLRS), or another public retirement system in New York State, your service may be recredited and your …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… Coronavirus Relief Fund (CRF) could have been better aimed to the localities, especially New York City, that suffered … have not. “The formula used by the federal government to distribute the coronavirus funding, while … missed the mark,” DiNapoli said. “Targeting aid to the communities that suffered the worst from the outbreak …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Town of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72IX.12.O Refunds – IX. Federal Grants
… Interest will be calculated on the federal percentage of all refund transactions executed by the State where such … are $50,000 (gross value) or more. The federal share of refunds is determined based on refund transactions … the state’s interest liability and pursuant to Section 121 of the State Finance Law, agencies are directed to return all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsTown of Carrollton – Justice Court Operations (2018M-21)
… of Court records or contract with an independent public accountant for an audit. Key Recommendations Prepare … balances. Examine Court records or retain an independent public accountant to perform an annual audit. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … fire protection and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Opinion 88-59
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … not as compensation for services already rendered. This is in reply to your inquiry concerning the payment of the salary … be paid the salary budgeted for the acting village justice in addition to his own. Section 3-301(2) of the Village Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 96-24
… -- Appropriations and Expenditures (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve … §6-g: A fire district board of commissioners may determine to include in the annual fire district budget an amount to be paid into a capital reserve fund established for the …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Oversight of Child Protective Services (Follow-Up)
… Services (Report 2021-S-17 ). About the Program The New York State Child Protective Services Act of 1973 was established …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… in 2017, according to a report released today by State Comptroller Thomas P. DiNapoli. Collections across the state grew by $620 million, or 3.9 percent, from the previous … in 2017 according to a report released today by State Comptroller Thomas P DiNapoli Collections across the …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… The Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … that provide for preapproval of overtime, except in cases of emergency, and required documentation and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Town of Angelica – Justice Court Operations (2018M-11)
… collected, recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January 1, 2016 through October 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Town of Brant – Justice Court (2014M-180)
… reports for the period January 1, 2012 through April 25, 2014. Background The Town of Brant is located in Erie County … and reports for the period January 1 2012 through April 25 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180