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Town of Broadalbin - Records and Reports (2018M-63)
… financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63VI.4 Reappropriations Overview – VI. Budgets
… refer to Section 3.A - Budget Transfers Overview of this Chapter for the Appropriation Movement Authority Quick Guide … with related guidance on Appropriations and Lapsing are Chapter XVII, Section 2.A - NYKK0004 Appropriations Due To … OSC as instructed. Agencies are also reminded to refer to Chapter XVII, Section 3 - Lapsing Transaction Deadlines of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewFare Evasion
To determine whether New York City Transit and the Metropolitan Transportation Authority Bus Company reported accurate estimates of revenue losses from fare evasion to the MTA Board of Directors , and whether the MTA has taken action through the Fare Enforcement and Worker Safety Program to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s7.pdfState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Health: Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a … procurement, investments, payroll, budgeting and equipment inventories. In a follow-up, auditors found that …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsHomeless Outreach Services in the New York City Subway System (2018-S-59) MTA 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) and the New York City Department of Homeless Services (DHS) have appropriate oversight ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s59-MTAresponse.pdfVillage of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… basis of accounting. Accounting records were not adequate to properly monitor the Village’s financial condition and … monthly financial reports of receipts and disbursements to the Board. Key Recommendations The Clerk-Treasurer should: … basis of accounting. Provide monthly financial reports to the Board. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the end of the fiscal year, as required. For 2016 – 2020, officials budgeted for … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152ROA Result Calculator – Reporting Elected and Appointed Officials
… month) for an elected or appointed official. You must list the ROA result on a Standard Work Day and Reporting …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorPermanent COLA
… to contact our Call Center. Sincerely, Thomas P. DiNapoli State Comptroller What is COLA? A COLA payment is an … the retirement benefit you receive from the New York State and Local Retirement System. Once you become eligible … Representatives at any of our consultation sites. A list of these consultation sites is available on our website …
https://www.osc.ny.gov/retirement/publications/permanent-colaWaverly Central School District - Financial Operations (2019M-136)
… appropriate. Ensure the claims auditor receives all claims for payment and requires adequate support for each claim. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… to a two-year projection of their annual pension bill six weeks earlier than in previous years. Employers use this … salaries and the distribution of their employees among the six retirement tiers. There are more than 3,000 participating …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Partial Lump Sum Payment – Special 20- and 25-Year Plans
… can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit … pension payment, at the end of the month following your retirement month. Eligibility To be eligible for the PLS … by mail, we will send you a special Option Election Form so you can choose a PLS percentage, or you can print it …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPartial Lump Sum Payment – State Police Plan
… Eligible PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If … of the month following your retirement month. Eligibility To be eligible for the PLS payment, you must: Retire under a special 20- or 25-year plan; Have been eligible to retire with a service retirement benefit for at least one …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentBellmore Union Free School District – Payroll (2023M-129)
… did not always approve, support and monitor overtime. As a result, overtime expenditures exceeded budgeted overtime by $49,576 during the audit period and officials increased the risk that employees may have been paid for unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Town of Mamakating – Records and Reports (2015M-164)
… January 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 and is governed by an elected five-member Town Board. The Town’s … Use interfund advances only when an operating fund is in need of short-term cash and ensure interfund advances …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164DiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… cash deposits instead of depositing them in the clerk’s bank account, according to State Comptroller Thomas P. … functions as the town tax collector. She allegedly used her position to steal cash payments made to the town and manipulated town accounts to disguise her theft. "Ms. Hart violated the public trust by stealing …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesOther Bulletin No. 48
… Purpose To inform the State University Construction Fund of OSC’s automatic … Unit 97 who meet the eligibility criteria Background The State University Construction Fund’s Board Resolution 2017-12 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-48-april-2019-state-university-construction-fund-scf-civilPlanning
… will need in retirement. The first step is to draw up a list of all your expenses. Step 2: Estimate Your Retirement … to a credit union, savings account or the New York State (NYS) College Savings Program; Take advantage of the …
https://www.osc.ny.gov/retirement/members/planningGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Purpose of Audit The purpose of our audit was to examine selected Company financial … to repay the debt issued to finance construction is based on contingencies such as the sale of the two existing fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialVillage of Walden – Financial Condition (2017M-255)
… 19, 2017. Background The Village of Walden is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. … The sewer fund has not repaid the general fund $400,000 in interfund transfers from 2014 through 2016. The Village …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255