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Town of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s … $5.1 million, which were funded primarily with real property taxes, sales tax, and State and Federal aid. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… health appearing to be more favorable. The Treasurer does not provide, and the Board does not request, monthly reports that would provide …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… gallons of fuel costing approximately $80,000. The Town does not maintain perpetual inventory records to show the … of fuel remaining in inventory at any given time, and it does not take periodic physical inventories for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Franklin Square Public Library - Claims Audit (2018M-48)
… [read complete report - pdf] Audit Objective Determine if the Board of Trustees (Board) conducted a proper audit of claims. Key Finding The Board does not audit claims. Instead, two of the Board members audit the claims prior to the monthly Board …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48State Agencies Bulletin No. 1073
… Purpose To notify agencies of a new error code on the Control-D Report NPAY766 – Employee … The NPAY766 Report contains employee addresses that do not meet United States Postal Service (USPS) standards for … a better indication of the error. OSC has also modified many of the instructions for verifying and/or correcting the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableOpinion 91-15
… -- Park Lands (authority of newly incorporated village to assess park land fee upon subdivision plat already so … number of lots or the overall density. This is in reply to your letter concerning payment by a developer of money in lieu of the set aside of park land pursuant to Village Law §7-730 under the following facts. You state …
https://www.osc.ny.gov/legal-opinions/opinion-91-15State Agencies Bulletin No. 1845
… Purpose The purpose of this bulletin is to inform agencies of actions that must … Reflect New York City Residence. Home Address is a P.O. Box. Background New York State Publication NYS-50 directs … directs that employee home addresses cannot be a postal box. Payroll Bulletin No. 922 provides guidance regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataRetiring Before Age 62 – Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentages shown below. The percentage of the benefit …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62Retiring Before Age 62 – Police and Fire Plan
… retire before age 62 will have their benefit reduced by the percentages shown below. The percentage of the benefit reduction is prorated based on … 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important to know that once you retire with a reduced benefit, the …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Retiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits
… retire before age 62 will have their benefit reduced by the percentages shown below. The percentage of the benefit reduction is prorated based on … 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important to know that once you retire with a reduced benefit, the …
https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62Opinion 93-33
… 2004 notice in a publication which is not entered at the United States post office as second-class matter, we believe it is … such payment. A publication which is not entered at the United States post office as second-class matter does not …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Enrolling Members – Membership and Enrollment
… Using Retirement Online Enrolling a member through Retirement Online allows … on-call and per diem employees) are required to be on your payroll, in paid status and physically at work, the day they …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersROA Result Calculator – Reporting Elected and Appointed Officials
Elected and Appointed Officials How to calculate a Record of Activities result and days worked to report to NYSLRS
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorUnified Court System Bulletin No. UCS-251
… April 2017 Salary Increases for Bargaining Units SR and SY, and provide instructions for payments not processed … State Supreme Court Officers Association Bargaining Unit SY Background Chapter 98 of the Laws of 2017, in conjunction … State Supreme Court Officers Association (Bargaining Unit SY), provides for a salary increase of two percent (2.00%) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsOpinion 89-40
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … in which the fire district was the defendant. Initially, we note that Town Law, §174(3) provides that fire district … wages, a volunteer must have an "employer". Section 72-o does not define the term "employer". In this regard, however, …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Street and Sidewalk Cleanliness
… Objective To determine whether the New York City Department of Sanitation (DSNY) effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed … NYC streets and sidewalks. … To determine whether the New York City Department of Sanitation DSNY effectively …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessCity of Yonkers – Budget Review (B24-6-6)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are … and social security that are likely underestimated. Does not include an appropriation for contractual … to service its debt obligations during 2024-25. This amount represents about 6.9 percent of the City’s annual …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Records and Reports (Fulton County) The supervisor did not maintain complete, accurate and up-to-date accounting … to the Oswego City Revitalization Corporation but does not have the authority to make a gift of real property to a …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Restrictions on Consecutive Hours of Work for Nurses (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report Restrictions on Consecutive Hours of Work for Nurses
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followCost-Saving Ideas: School District Auditing – Internal Auditor
… the NYSED Office of Education Management’s website or by phone at (518) 474-6541. Inter-municipal and shared service …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditor