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State Comptroller DiNapoli Releases Municipal Audits
… all collections in a timely manner. As a result, the town’s collections were at a greater risk of being lost or … real property tax penalties collected ($1,601), a taxpayer’s double payment ($1,465), and a portion of clerk fees … (Orleans County) The clerk did not adequately perform her financial duties. The clerk did not deposit collections …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Rochester Prep Charter School 3 – IT Asset Management (Monroe County) Although the school board contracted with a management company to facilitate the school’s procurement of IT assets and services and to maintain …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsHomer Central School District – Financial Condition (2013M-306)
… reserved are necessary, reasonable, and in compliance with statutory requirements. Develop a plan for the use of … appropriate transparency through the budget process with public disclosure. Such uses could include, but are not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Fishers Island Ferry District – Financial Operations (2016M-156)
… ensure that goods and services were procured in compliance with statutory bidding requirements and the District’s … should provide detail about the hours employees actually work and leave accruals used and should include employee …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Cattaraugus County – Sexual … (SHP) Training SHP training was provided to employees and elected officials. However, of the 150 total individuals auditors tested (125 selected employees and all 25 elected officials), 36 employees and 18 elected …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… our audit was to review internal controls over the Library’s private funds and employee leave accruals for the period of … by an elected seven-member Board of Trustees. The Library’s budgeted appropriations for the 2013-14 fiscal year were … time in excess of the limit set by the Board’s policy, and her separation payment was $3,180 more than she was entitled …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256State Agencies Bulletin No. 2257
… annual earnings and have a Payroll Status of Active, Leave With Pay or Leave of Absence on or after the applicable … the employee is eligible if a row does not already exist with the respective effective date and update the Annual Addl Earnings amount with the applicable rate as described below. If a row with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2257-april-2023-and-april-2024-retroactive-increases-premium-overtimeState Agencies Bulletin No. 1909
… Affected Employees All Arbitration eligible employees in Bargaining Unit 01 represented by NYSCOPBA are affected. … for employees who have at least one year of service credit in either BU01 or BU21. Please note, there is no 2021 increase in the Hazardous Duty Pay payment amount for Non-Arbitration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Opinion 89-11
… the village of Montgomery and the territory provided with fire protection by contract with the town of Montgomery. In furtherance of these …
https://www.osc.ny.gov/legal-opinions/opinion-89-11State Agencies Bulletin No. 919
… military stipend payments be exempt from Social Security and Medicare taxes. Payroll Bulletin No. 914 (Change in Taxation of Military Stipend) explained the regulation and described how the FICA status would be updated for … or ending military stipend beginning in Pay Periods 9L and 10L. When an employee receives both military stipend pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendOther Bulletin No. 51
… processing of the April 2019 SCF M/C 2% Salary Increase and provide instructions for payments not processed … Increase will be paid using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective … using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-51-april-2019-suny-construction-fund-scf-management-andState Agencies Bulletin No. 1575
… regardless of whether Supplemental Wages are paid with Regular Wages or in a separate check. In summary: … as well as the variances between Supplemental Wages paid with Regular Wages and those paid in a separate check. When … and the Aggregate methodologies. Effective Date Beginning with the Institution Pay Check dated June 8, 2017 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesComptroller DiNapoli Releases Municipal Audits
… Water District , Lake George Fire Company , Shelter Rock Public Library District and the City of Utica. “In … documentation of collections that were remitted. Shelter Rock Public Library District – Bank Reconciliations (Nassau …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0Compliance With Navigation Law
… safety and quality of life on State waters in accordance with New York State Navigation Law (Navigation Law). The … 1, 2017 through October 31, 2019. About the Program With its vast network of waterways, including about 70,000 … 7,600 freshwater lakes and ponds, New York State is rich with opportunities for motorized water recreation. The New …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawOther Bulletin No. 55.2
… not processed automatically. Affected Employees Employees in Bargaining Unit 97 who meet the eligibility criteria are … Budget (DOB), this payment was deferred and not processed in April 2020. DOB has now authorized this payment. Effective … Increase: Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees with a Comp Rate Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… 1, 2014 through December 31, 2019. About the Program The New York State Health Insurance Program (NYSHIP), …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOther Bulletin No. 55.1
… 2020 SCF CSEA Retroactive 2% Salary Increase: Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees with a Comp Rate Code of ANN who are in an NS position (Grade … As of the date of this bulletin, there are no positions with a Comp Rate Code of HRY or FEE. Information relating to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilTown of Smithville - Annual and Claims Auditing (2020M-41)
… and thorough audit of all claims. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… accounting records. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsState Agencies Bulletin No. 2230.1
… The purpose of this bulletin is to provide agencies with information and procedures regarding the new promotion … workdays from the graded anniversary date. Beginning with hiring rate of the assigned grade, reconstruct the … the salary will be updated for all eligible employees with a Payroll Status of Active, Leave With Pay, or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22301-new-promotion-method-calculating-salaries-employees-upon-movement