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New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… brings New York’s rating for its General Obligation bonds and the state’s other major bonding programs to Aa1, its … upgrade is a positive reflection on the steps the Governor and the Legislature have taken in recent years to strengthen … cash position, better align ongoing levels of spending and revenues, and reduce out-year budget gaps, which are …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Board ensured that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March 31, 2016. … Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mRestrictions – State Police Plan
… Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety overtime: Your employer … and cannot be included in your pensionable earnings. As of July 1, 2019, public safety overtime that is paid to you …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety overtime: Your employer … and cannot be included in your pensionable earnings. As of July 1, 2019, public safety overtime that is paid to you …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsTown of Oneonta – Town Clerk (2021M-59)
… Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded … and remitted all fees collected during the audit period in a timely manner. However, the Clerk did not always deposit … the required time frame. The Clerk did not: Deposit $5,266 in fees collected within the required time frame. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Town of Greenwich – Purchasing (2020M-135)
… applicable documentation sought for purchases is attached to vouchers and retained. Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any … by adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andCity of Hudson - Payroll and Accrued Leave (2020-14)
… ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave accrual records were … did not segregate the duties of the clerks inputting payroll or implement compensating controls. The Council did … to address the lack of segregation of duties within the payroll process. Adopt policies and procedures that address …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… records. Key Recommendations Prepare budgets that are complete and accurate, that include realistic estimates …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… would have realized revenues totaling $11,530, 50 percent of the reimbursement. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… were submitted and reimbursed. Claims were not submitted for 320 eligible services, totaling $11,862. Had these … requirements are met to submit Medicaid claims for reimbursement for eligible services provided. Review all unclaimed services …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150State Police Bulletin No. SP-221
… by the New York State Police Investigators Association are affected. Effective Dates Effective in paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceIX.12.F CMIA Interest Liabilities – IX. Federal Grants
… Federal Government or the state to the other compensate for lost value (e.g. investment earnings) of funds. A federal … (which the Federal Government pays to the state) accrues for any covered program whereby a state pays out its own funds for federal assistance program purposes with valid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesHudson Housing Authority – Information Technology (2019M-224)
… against unauthorized use, access and loss. Key Findings The Board did not adopt an acceptable use policy. Officials … review and update routinely or when significant changes in the environment occur. Create and maintain service level … sign acknowledgement forms to help ensure they are aware of adopted policies and procedures and understand what is …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Monsey Fire District – Board Oversight (2020M-62)
… since 2012, and the length of service awards program (LOSAP) that started in 1990 was never audited. Key … annual independent audit of the District’s financial and LOSAP records. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Town of Easton – Sales Tax Allocation (2014M-355)
… is governed by an elected five-member Town Board, has a population of approximately 2,300. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… of unexpended surplus funds is reasonable and that budgets are realistic. Review bid documents and State and county …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Village of Suffern – Budget Review (B24-6-3)
… to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit … of Sufferns Village tentative budget for the 202425 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Village of Canajoharie – Procurement (2015M-36)
… in the Town of Canajoharie in Montgomery County, and has a population of approximately 2,180. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Rockland County – Court and Trust Funds (2019M-45)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … The County Commissioner of Finance, County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45