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Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… controls over the activity fund for the period July 1, 2013 through April 30, 2015. Background The Newcomb Central School District is located in the Town of Newcomb, Essex County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Fort Edward Union Free School District – Financial Condition (2015M-67)
… 2012 through February 28, 2015. Background The Fort Edward Union Free School District is located in the Village of Fort … Fort Edward Union Free School District Financial Condition 2015M67 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… 2012 through August 12, 2013. Background The Town of Scio is located in Allegany County. The elected five-member Town Board … and State aid. Key Findings The Highway fund incurred a significant operating deficit in 2011 totaling more than … the Towns financial operations for the period January 1 2012 through August 12 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… State Common Retirement Fund (Fund) was $233.2 billion at the end of the second quarter of the state’s fiscal year. … York State Common Retirement Fund Fund was $2332 billion at the end of the second quarter of the states fiscal year …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterState Agencies Bulletin No. 422.1
… agencies of the procedures to be used when requesting a stop payment or reversal of a direct deposit transaction. … agencies must use the AC3197 , Request for Direct Deposit Stop/Reversal, to stop or reverse the direct deposit transaction. By enrolling … and a new form AC 3197 to be used when requesting a stop payment or reversal of a direct deposit transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… of Chatham’s former Clerk-Treasurer, following a joint investigation for unlawfully waiving her own health insurance … arrest of a village official stemming from the joint investigation. “Henry was entrusted to protect the village’s … was responsible for the other 50 percent. The joint investigation found that from April 2017 to August 2018, …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… the following statement on Mayor Adams’ preliminary budget proposal: “Mayor Adams put forward his first budget proposal as New York City is still rebounding from the … surplus of $3.7 billion in FY 2022. “While outyear budget gaps will average more than $2.6 billion, close to …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planState Agencies Bulletin No. 925
… employee who is rehired before the five (5) year period has expired is required to repay the severance payment in full. OSC Actions OSC has created two (2) new action/reason codes to be used on the … report the employee’s separation from service. Retirement/VSP – Voluntary Severance Program Termination/VSP – Voluntary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/925-executive-voluntary-severance-program-paymentsX.4.D Location – X. Guide to Vendor/Customer Management
… early payment discounts, and the payment method (check or ACH). Process and Transaction Preparation: Although a vendor … (i.e., purchase orders go to the correct address and ACH payments deposit to the correct account). To designate … “Automated Clearing House,” the payment will be made via ACH. In contrast, if the Payment Method is blank, the payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationContributions – Special 20- and 25-Year Plans
… Tier 5 and 6 Members Covered Under Section 383-e Both Tier 5 and 6 members in the Section 383-e plan are required to contribute. For Tier 5 and 6 members in this plan, the contribution rate is …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power operations and software management … period July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately 28,000. The City, which is governed by the City Council, operates and …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99More About This Retirement Plan – State Police Plan
… 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section 381-b of the … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor the … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of Union – Financial Condition (2016M-192)
… totaled approximately $4.9 million. Key Findings 157 of 187 water meters the Town is billed for are older than five …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… Background The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, … However, the District’s fund balance has declined as a result of planned operating deficits and appropriating fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Jamestown City School District – Financial Condition (2015M-120)
… is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua County. and has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Opinion 94-1
… (authority to chargeback salaries to sewer district) LOCAL LAWS -- Improvement Districts (authority of county to … to district) COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to chargeback to a county … by reason of maintenance of the district. The County Law, like Town Law, §202(1), expressly authorizes counties to …
https://www.osc.ny.gov/legal-opinions/opinion-94-1DiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… Straphangers are waiting longer for the next train to arrive than the … line's performance. See a chart showing which lines' are getting better and which are getting worse . Questionable Math By the Transit's own … Straphangers are waiting longer for the next train to arrive than the …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… State Common Retirement Fund (Fund) was $274.6 billion at the end of the second quarter of state fiscal year … York State Common Retirement Fund Fund was $2746 billion at the end of the second quarter of state fiscal year 202425 …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterOswego County – Transfer Station Cash Receipts (2015M-334)
… stickers were sold out of sequence. The number of garbage bags and disposal stickers sold each day was not indicated on … to periodically perform a physical inventory of garbage bags and disposal stickers and compare the results to …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334