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SUNY Bulletin No. SU-177
… be inserted into the job record for Active, Paid Leave, or Leave employees who had a FICA status of “ER FICA Exmpt.” … The job record for employees who are Terminated, Retired or Deceased will not be updated. Agency Actions Agencies will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCity of Newburgh – Budget Review (B6-14-25)
… with minimal flexibility to address revenue shortfalls or unforeseen expenditures. The City has not made an … including an appropriation for uncollectible taxes or increasing the contingency appropriation to cover the …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Normal Retirement – Article 14 Benefits
… the cost-of-living index. Some benefits are eligible for full escalation, while others are eligible for partial … years of service credit, you are immediately eligible for full escalation. Example: Retiring with 25 years of credited … $30,000 − $6,000 = $24,000 Total Annual Benefit + Full Escalation Filing Your Application for Service …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementRed Hook Central School District – Financial Management (2016M-105)
… were levied than necessary. The District has four reserve funds which have not been used to fund any payments over the … that benefits District residents such as using surplus funds as a financing source, funding one-time expenditures, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Town of Stratford – Supervisor’s Records (2013M-11)
Town of Stratford Supervisors Records 2013M11
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Danby – Claims Processing and Procurement (2022M-127)
… properly audited and approved. When goods and services are not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not properly audited, the Board’s ability to effectively …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Village of Endicott – Budget Review (B4-14-7)
… deficit of more than $273,000 and $264,000, respectively, or approximately 10 percent in each fund. Village officials … law by either adopting a local law to override the tax cap or lowering the budget totals to be within the allowable levy …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Richmondville – Disbursements (2012M-178)
… Deputy do not have full control over the payroll process or establish mitigating controls. Ensure that someone outside … the financial software for non-payroll disbursements or establish mitigating controls. Ensure that all the claims …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… Develop a plan to repay outstanding interfund loans or authorize interfund transfers to repay all or a portion of these loans. … Village of Bolivar Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Monticello Joint Fire District – Fiscal Operations (2017M-80)
… of our audit was to assess the Board’s oversight of the District’s financial condition and Treasurer’s duties for the … through January 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits have been issued. Village of Arkport – Water Fund Financial Operations (Steuben County) Auditors found complete and accurate accounting records were not maintained, the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Livonia – Justice Court (2015M-76)
… operations for the period January 1, 2013 through March 17, 2015. Background The Town of Livonia is located in … operations for the period January 1 2013 through March 17 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over extra-classroom activity … fund. The audit identified that no training was provided to the central treasurer or faculty advisors outlining their … of the following items: profit and loss statements, up-to-date activity ledgers, and inventory control forms when …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomDiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… Local sales tax collections in New York state increased by 1.5% in April compared to the same month in 2023, … collections in the rest of the state totaled $871 million, a decrease of -0.5%. Over 40% (25 of 57) of counties …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
Determine whether the Gates Fire District District Board of Fire Commissioners Board and officials properly planned for longterm financial and capital needs
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10State Agencies Bulletin No. 298
… An additional deferment is now available to employees age 50 and over. These employees can defer up to $1000 in … in 2002. Employees cannot have both "Catch Up" and "50 and over" additional amounts deferred in the same year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… checks in the absence of the Treasurer, Deputy Treasurer or Mayor. In addition, the Board did not correct significant … the Treasurer’s duties and proper segregation of duties or compensating controls including supervisory review of all …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Village of Ilion – Information Technology (2015M-34)
… The Village did not have a breach notification policy or local law requiring notification of affected parties when … disaster recovery plan. Adopt a breach notification policy or local law consistent with the requirements of State …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… funds, where additional funding was not needed due to the casino revenues and did not levy the necessary property taxes …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185DiNapoli: Local Sales Tax Collections Up Slightly in May
… collections totaled $744 million, an increase of 3.3%, or $23.5 million. County and city collections in the rest of … year quarter distribution figures are adjusted upward or downward, so that the quarter as a whole reflects reported …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-may