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City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2West Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160City of Troy – Budget Review (B5-14-23)
… be required to recognize increased retirement costs in future years. The City’s proposed budget is in compliance … fund and develop an adequate strategy to finance the short-term and long-term liabilities related to the Combined Sewer Overflows …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23City of Glen Cove -- Budget Review (B17-7-12)
… surplus in the water fund and a $36,751 surplus in the golf and recreation fund. These three funds are projected to … the City projects an operating surplus of $36,751 in the golf and recreation fund that will decrease the unassigned … monitor the financial position of the water fund and the golf and recreation fund, and implement a financial plan that …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one … the District used less than $51,000 of this planned amount because the District overestimated expenditures by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Village of Monticello – Board Oversight (2013M-226)
… August 1, 2011 through March 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village is governed by the Board of Trustees which comprises an elected Mayor and four elected Trustees. The Village’s annual budget for the 2012-13 fiscal year was $11.9 …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and examine selected operations for the period January 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is … years from a balance of $88,293 at the beginning of 2008 to a deficit balance of $12,600 at the end of 2012. This …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Bridgewater – Financial Operations (2013M-309)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through March 31, 2013. … Town’s AUD with OSC and the Clerk within 60 days after the close of the fiscal year, or 120 days after the close of the fiscal year if an extension is granted. Conduct …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Town of Parma – Financial Management and Information Technology (2012M-96)
… were funded primarily with real property taxes, sales tax, and State and Federal aid. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96SUNY Bulletin No. SU-238
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a 2016 … Award and must include the payment amount. The roster must be signed by the campus president and forwarded to the SUNY System Administration. A copy of the roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-238-2016-suny-discretionary-award-managementconfidentialState Comptroller DiNapoli Releases Municipal Audits
… Operations (Clinton County) Department officials did not deposit or account for all donations received or deposit money received from fundraisers and lounge sales. … 2017, city officials balanced the budget using primarily casino revenue, averaging $9 million, and fund balance, …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-212
… to process biweekly post tax deductions. 440 CUNY Admin. Fee Transit Benefit: This code is to be used to process biweekly CUNY Administrative Fee deductions. 441 CUNY Replacement Card Fee: This code is to be used to process a one-time fee for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-212-processing-payroll-deductions-new-cuny-transit-benefitState Agencies Bulletin No. 990
… with Peace Officer status under Section 2.10 of the New York State Criminal Procedure Law who meet the … as described below Background Pursuant to a side letter to the 2007-2011 Agreement between the State of New York and PEF, a pilot …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programSUNY Bulletin No. SU-320
… Affected Employees: Employees who newly elect or have an existing 403(b) after-tax deduction are affected. Background: … 5, 2022. OSC Actions: OSC has converted all employees with existing after-tax deductions to the new Savings Plan Type …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-320-updates-processing-suny-403b-roth-after-tax-deductionsFrequently Asked Questions – World Trade Center Presumption
… for this benefit? I retired after working at the World Trade Center site. If I develop a qualifying condition, does … public service. Would I be eligible to apply for World Trade Center accidental disability benefits? Is there a … to file for a reclassification of my benefit to a World Trade Center accidental disability benefit? I already retired …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsAre You Vested? And What It Means
… on the date the application is received. Remember , it is up to you to file a retirement application when you …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansOpinion 88-50
… account the more complete facts at its disposal and the best interests of village taxpayers, to make a good faith …
https://www.osc.ny.gov/legal-opinions/opinion-88-50XVI.4.A Cash and Investments – XVI. Financial Reporting
… State holds investments both for its own benefit and as an agent for other parties. Major investment programs conducted … public benefit corporations also have large investment holdings. The three major policy issues relating to deposits … at the end of the period that are uninsured, not registered in the name of the government, and held by either …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsResidents of Long-Term Care Facilities Lacking Access to Advocates
… Many residents of long-term care facilities in New York state lack regular … to ombudsman services due to a decline in the number of volunteers and a severe shortage of paid staff, according to an audit released today by State … Many residents of longterm care facilities in New York state lack regular …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocates