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Opinion 94-22
… we note that, as a general rule, a municipality may not pay for services prior to the receipt thereof (see, e.g., …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Eliminate Notary Requirement on Membership Application
… the requirement that an application for membership in the New York State and Local Employees’ Retirement System … the requirement that an application for membership in the New York State and Local Employees Retirement System …
https://www.osc.ny.gov/legislation/eliminate-notary-requirement-membership-applicationChittenango Central School District – Information Technology (2023M-155)
… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… when the Treasurer does not maintain control of his electronic signature, the chances of unauthorized checks … authorize the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178New NY Broadband Program
… the State is overstated as it’s based, in part, on Federal Communications Commission (FCC) Form 477 Broadband Deployment …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… tickets signed by the person accepting delivery. Does the claim meet the legal and policy requirements in … sales tax should not be included on the claim. Does the claim include all discounts to which your local … duplicate of a previous claim and that the current billing does not include the same goods or services included in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingState Agencies Bulletin No. 1794
… 400 CUNY 403 Roth 403 Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity Affected SUNY Employees Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1794-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… Purpose of Audit The purposes of our audit were to review the Town’s accounting records and … 1, 2012, through May 22, 2013. We expanded the scope of our audit back to January 1, 2010, for our review of …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Town of Yorkshire – Financial Management (2021M-109)
… increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not … findings and recommendations and indicated that they plan to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Menands Union Free School District – Information Technology (2021M-78)
… IT vendors’ roles and responsibilities. As a result, gaps in IT security practices occurred. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Public Safety Overtime
… directly in criminal law enforcement activities that make up fifty percent of his or her job duties as certified … with the special duty assignment. Public safety overtime does count against the overtime cap for Tier 5 and Tier 6 …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
… did not seek competition or provide documentation to support their verbal assertions that some providers were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58State Agencies Bulletin No. 1843
… new naming convention associated with the Locked Queries, and the updated and new locked queries available for agency use in PS_Query. … OSC updated the current Locked Generic Query document and has made it available on the PS_Query Bulletin Board. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psqueryComptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Attorney General … in favor of the New York State and Local Employees Retirement System in the amount of $121,772.72. Under the …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionRenaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… corrective action. Appendix B includes our comments on the School’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Debt Management
… ) Christian Brass ( [email protected] ) The Debt Management Bureau is responsible for the activities associated with the sale and payment of debt service for general obligation bonds and notes of the …
https://www.osc.ny.gov/debt/debt-managementWelcome New Members
… If youre a new NYSLRS member you can find handy resources in one convenient place Learn how NYSLRS pensions work and …
https://www.osc.ny.gov/retirement/members/new-membersOakfield-Alabama Central School District – Procurement (2024M-103)
… procedures (Policy) when procuring goods and services. Of the 62 purchases totaling $4.9 million that were tested, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Panama Central School District – Procurement (2024M-73)
… School District (District) Board of Education (Board) and District officials purchased goods and services in compliance with the District’s procurement policies. Key Findings The Board and District officials did not always comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Corporate Governance
… Governance Bureau helps ensure the retirement security of the New York State and Local Retirement System’s 1.2 … investment process. Consistent with his fiduciary duty, Comptroller DiNapoli uses his voice as a major investor to … proposals at companies’ annual meetings; Supporting public policies that promote the overall stability, …
https://www.osc.ny.gov/common-retirement-fund/corporate-governance