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Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)

… of office and, as generally required of a Village officer, does not reside within the Village. In addition, the Village … receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During our audit …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43

Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)

… Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the Board of … fiscal year are approximately $17 million. Key Findings From fiscal years 2007-08 through 2011-12, District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selected

Town of Johnsburg – Management Oversight and Online Banking (2013M-6)

… Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and internal controls over … is located in Warren County and is governed by a Town Board which comprises an elected Town Supervisor (Supervisor) … outlines approved online banking activities and assigns responsibility for ensuring that the transactions are safely …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6

Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)

… annual budget for all funds in the 2012-13 fiscal year was $162,478. Key Findings The Board did not properly … budgets. For example, found that 20 out of 43 of the 2011-12 adopted budget expenditure lines were over-expended by a …

https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114

Town of Hartwick – Financial Condition (2013M-118)

… March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises … and appropriations of fund balance to finance operations in the highway and fire protection funds. Although Town … operations separately, with sufficient revenues included in the budget for each fund. Consider separate checking …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118

Village of Montgomery – Purchasing and Information Technology (2013M-210)

… purchasing and information technology (IT) operations for the period June 1, 2011, through January 9, 2013. … Trustees. The Village’s total general fund appropriations for the 2011-13 fiscal year were approximately $5 million. … with General Municipal Law (GML) and sought competition for purchases and public works contracts subject to its …

https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210

Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)

… Purpose of Audit The purpose of our audit was to review the wastewater service agreement and internal … Village officials have not made a substantive effort to use available resources to gain a better understanding of … for its share of all wastewater processing costs. Retirees from the Town’s Wastewater Department comprise 4.5 percent of …

https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73

Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)

… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20

Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)

… are based on duly approved payrolls and that required State and Federal taxes are withheld and transmitted to the …

https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198

Village of Herrings – Financial Operations and Sale of Land (2013M-41)

… to September 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson County, and has … that an annual audit of the Clerk-Treasurer’s records is performed by the Board or by a Village officer, employee …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41

DiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System

… District Attorney James Ritts announced today that Becky Smith Shaver pleaded guilty to grand larceny for stealing … System (NYSLRS) intended for retiree Gary Banas. “Ms. Smith Shaver tried to take advantage of the New York State …

https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-system

Savings Programs: NY 529 and NY ABLE

… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience … NY ABLE Program The NY ABLE Program is a savings and investment plan that helps families and individuals with …

https://www.osc.ny.gov/savings

Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)

… Purpose of Audit The purpose of our audit was to evaluate controls over fuel and the management of the … system in the highway department is not being used to its fullest capabilities. Employee and vehicle information … the highway and parks departments, and purchase all fuel from the vendor providing the best total price. Establish a …

https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312

CUNY Bulletin No. CU-735

… agencies of the additional bargaining units being added for the NYS Paid Family Leave program. Affected Employees All … premium rate and the maximum weekly employee contribution for coverage will be 0.511% (0.00511) of an employee’s weekly … weekly wage amount, the maximum employee premium deduction for Paid Family Leave will be $423.71 per year. Effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-units

Submitting Payments for NYSLRS Members – Enhanced Reporting

… With each report, you must submit payment for the total amount of contributions, loans and service credit purchase payments withheld from your … handling by mailrooms, post offices, staff, etc. Easy. Your payment comes directly to us. Secure. It’s the …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-members

Town of Sheridan – Cellular Phones (2013M-334)

… be provided a cell phone, what is acceptable use, and how reimbursement for unacceptable use is to be billed and …

https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334

State Comptroller DiNapoli Releases School District Audits

… all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The board has not … budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District … produce sufficient documentation that their appropriations for employee benefits, the re-institution of athletics …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1

Town of Reading – Financial Management (2013M-217)

… fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled cash for various … but did not account for cash separately by fund until the year-end financial reports were prepared. Therefore, at the … level and only assign fund balance for the ensuing year that is available. Account for cash balances by fund …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217