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Town of Porter – Capital Projects (2013M-352)
… October 9, 2013. Background The Town of Porter is located in Niagara County and has a population of approximately 6,700 residents. The elected … are being inappropriately reported and sequestered in the capital projects fund because the Board and Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Schuyler – Financial Management (2014M-182)
The purpose of our audit was to evaluate the Towns financial management for the period January 1 through December 31 2013
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Rosendale – Justice Court (2014M-232)
… purpose of our audit was to examine Justice Court receipts for the period January 1, 2012 through December 31, 2013. … Town Supervisor and four Board members, and is responsible for overseeing Town activities, including the Justice Court. For 2012 and 2013, the Town reported $500,514 in fines, fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Edinburg – Justice Court Operations (2014M-226)
… of our audit to evaluate the Court’s financial operations for the period January 1, 2013 through April 30, 2014. … were not accurate. The Justice did not maintain adequate case files. The reconciled bail bank account balance did not … The Justice did not take appropriate action to ensure that traffic ticket fines and fees were collected in a timely …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Oppenheim – Town Clerk Operations (2014M-248)
… purpose of our audit was to examine the Clerk’s operations for the period January 1, 2013 through March 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $1.3 million. Key Findings The … of the Clerk’s financial duties and did not provide for an annual audit of the Clerk’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Exeter – Records and Reports (2015M-23)
… sent out several notices to remind the Supervisor of the filing deadlines and offers for assistance, and the tax levy limit calculation has never been filed since the inception of … reports and tax levy limit calculations to our Office in a timely manner. Conduct a comprehensive annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Town of East Hampton - Budget Review (B20-7-10)
… and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the … board members may have to devote to the audit of claims can render an otherwise strong control only modestly … function. 2 Establishing a claims auditor position can be an effective approach to fulfilling the need for a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleState Agencies Bulletin No. 138
… Name, Address 1, Address 2, City, State, Zip and the name of the panel which has missing information. Records will be … on Address Line 2 will only print if any other part of the address is determined invalid. Address Line 2 is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/138-employee-addresses-and-new-reveal-report-employee-address-reportTravel/Conference Claim Requirements – Travel and Conference Expense Management
… Once an employee has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim … elected officers. The required documentation for travel claims/vouchers generally should include: A copy of the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsTown of Rosendale – Financial Operations (2015M-38)
… our audit was to review selected Town financial operations for the period January 1, 2013 through April 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings The … were not performed. The Town could not account for approximately 55 percent of its water. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Death Benefits
… and, if you were employed by New York State, a Survivor’s Benefit. When you die, your survivors should contact us … or send it by mail to: NYSLRS 110 State Street Albany, NY 12244-0001 Your pension payment option is also listed on … death benefit to the beneficiaries of certain retirees who participated in the World Trade Center rescue, recovery …
https://www.osc.ny.gov/retirement/retirees/death-benefitsOpinion 90-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (equitable distribution of benefits in … a unified investment pool known as the Common Retirement Fund, a member does not have a separate, individual account. …
https://www.osc.ny.gov/legal-opinions/opinion-90-54MTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… benefit corporation providing transportation services in and around the New York City metropolitan area. It is … MTA travel policy. Other Related Audit/Report of Interest Roosevelt Island Operating Corporation: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesState Agencies Bulletin No. 951
… is available to employees age 50 and over. These employees can defer up to $5,500 in catch-up contributions in addition to their regular contribution amount for a combined total contribution limit of $22,000 in 2010. An … who qualify for the 15-Year Rule. These employees can defer up to $3,000 in addition to their regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 2009-2
… at 43; Office of the State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth … from other sources ( see e.g . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the … of Real Property Services) (Office for Local Government Mem, Bill Jacket, L 1974, ch 521, at 10). This definition is …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2002-2
… credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL … program may permit a participant to waive voluntarily the right to begin receiving his or her service award upon … part, as the unconditional and legally enforceable right to receive benefits under a service award program "that …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 98-5
… -- Interest in Contract (county coroner paid by county for burial of public assistance recipients) COUNTY CORONER -- Conflicts of Interest (payment by county for burial of public assistance recipients) GENERAL MUNICIPAL … a bill to the county department of social services for payment of the costs of burying a deceased public …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 89-33
… continues. The audit, however, would be conducted on a post audit basis; that is, after the compensation has been …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 2007-4
… to supersede in village); (authority to establish fund for annual payments under ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under ambulance services agreement) … course of several fiscal years to finance appropriations for the consideration due under annual ambulance services …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4