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Town of Hammond – Town Clerk Operations (2014M-350)
… Collector. Key Findings The Clerk did not retain source documents to support property tax payments received and did … stubs or duplicate receipts and retain these source documents. Prepare monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350West Seneca Central School District - Community Education (2019M-241)
… report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight to … vendor reimbursed the District for the lost revenue. The Board did not adopt written enforcement policies for overdue … Determine whether the Board and District officials provided adequate oversight to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241DiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… The state Office of Children and Family Services (OCFS) is not doing enough to ensure adequate protections are in place for children who are placed in the custody of relatives or another suitable person outside … The state Office of Children and Family Services OCFS is not …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansNew York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… New York City projects a surplus of more than $2.7 billion … released today by State Comptroller Thomas P. DiNapoli. “New York City’s economy has been strong in recent years, … The city should continue to boost reserves and look for new ways to save.” In January, city officials released a …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearTown of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations for the period January 1, … The purpose of our audit was to review the Town Clerks fiscal …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Oversight of Mitchell-Lama Application Fees
… Objective To determine if the New York City Department of Housing … (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned fees to applicants or turned them over to the Office of the State … To determine if the New York City Department of Housing …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesState Agencies Bulletin No. 1678
To inform agencies of OSCs automatic processing of the 2018 APSU Clothing Allowance and to provide agency instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1678-2018-clothing-allowance-certain-apsu-employees-represented-policeHealth and Safety of Children in Foster Care
… Purpose To determine whether the New York City Administration for Children's Services (ACS) takes sufficient steps to ensure the health and safety of the children placed in foster care. The audit covers New York … To determine whether the New York City Administration for Childrens Services takes …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careWest Seneca Fire District #6 – Financial Management (2013M-14)
… from the Town of West Seneca and the County of Erie in which it is located. The District is governed by an … managed. The District also failed to claim over $121,500 in grant money awarded to it by the Federal Emergency … properly monitored and that reimbursements are submitted in a timely manner. Contact FEMA to determine if the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Wantagh Fire District – Payroll (2013M-176)
… leave balances we reviewed exceeded the policy’s maximum allowed limits. As a result, there is an increased risk that … receive, use, or get paid for more leave than the amounts allowed in the District’s policy. Key Recommendation Take …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… As of December 31, 2012, the District had $585,045 (or 99 percent of the District’s total cash on hand) in cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… misappropriated more than $35,000 in property taxes, dog licensing and other fees. Ms. Hart pocketed more than $27,000 … claimed that she turned over portions of the dog licensing money to the county treasurer. The Comptroller's … found, however, that Hart kept over $8,000 of the dog licensing fees and other fees. Comptroller DiNapoli's …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftOrange County Community College – Information Technology and Financial Activities (2017M-111)
… the College’s controls over information technology (IT) and financial activities for the period September 1, 2015 … in Orange County. The College, which has two campuses and about 5,500 students, is governed by a 10-member Board of … adequate IT policies that address appropriate computer use and security or provide training on policies, cybersecurity …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialUnified Court System Bulletin No. UCS-261
… Blazer Allowance memorandum dated 05/21/2018, issued by the Office of Court Administration (OCA) Payroll … will be submitted on the Time Entry Interface (NPAY502) by the OCA. Agencies should refer to the OCA memorandum for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-261-june-2018-uniform-and-equipment-uniform-allowance-andOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, your … on those contributions. If you are 60 or older when your disability retirement becomes effective, your ordinary … file applications for members who are receiving payments under General Municipal Law Section 207-a or 207-c. To file …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362SUNY Bulletin No. SU-214
… Purpose To provide agency instructions for processing the October 1, 2009, October 1, 2010 and … of America/Graduate Student Employees Union, provides for an increase in stipends and an increase in the minimum stipend of two percent (2.00%) for academic year 2009-2010, three percent (3.00%) for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-214-october-1-2009-october-1-2010-and-october-1-2014-stipendOperational Advisory No. 12
… and guidance on date determinations effective June 19, 2014 Guidance : The Office of the State Comptroller (OSC) … Project Costing) are open from April 1, 2000 to August 31, 2014 and the Modified Accrual Ledger is open from April 1, 2014 to August 31, 2014. The Guide to Financial Operations, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesEligibility, the Benefit and Filing – Career Plan
… complete five years of service before you can retire under the benefits of this plan. Regardless of tier, if you work for an employer that offers a special plan (that allows retirement after 20 or 25 years of … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingEnding Your Membership – Special 20- and 25-Year Plans
Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e Ending Your Membership
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipContributing Toward Your Retirement – Special 20- and 25-Year Plans
… you actually earned in the last completed State fiscal year (April 1 to March 31). Part-time employee contribution … annualized wages. Contribution rates are set April 1 each year. These are mandatory contributions; they will not …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirement