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Town of Oneonta – Town Clerk (2021M-59)

… Prepare accountability analyses. As of October 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59

Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any … by adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The Board …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

IX.12.F CMIA Interest Liabilities – IX. Federal Grants

… liabilities paid by either the Federal Government or the state to the other compensate for lost value (e.g. investment … liability (which the Federal Government pays to the state) accrues for any covered program whereby a state pays out its own funds for federal assistance program …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilities

Town of Niskayuna – Water Operations (2013M-328)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2012 through March 31, 2013. Background The Town of Niskayuna is located in Schenectady County and has …

https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328

State Agencies Bulletin No. 1256

… in the payroll system. Affected Employees New York State employees who join the workforce on or after July 1, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-program

State Comptroller DiNapoli Releases Audits

… overpayments were made, for which Parks has obtained a refund from the contractor. Auditors also found Parks paid …

https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-audits

State Agencies Bulletin No. 2062

… 2022 which implements the 2016-2023 Agreement between the State of New York and the NYS Law Enforcement Officers’ … Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent … identify a complete list of regular earnings and retroactive adjustments if there …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employees

Opinion 90-57

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Law, Article 11-A has been challenged (see Caruso v State of New York , Supreme Court, Albany County). January 8, …

https://www.osc.ny.gov/legal-opinions/opinion-90-57

State Agencies Bulletin No. 1010

… 27, 2010 Background On September 27, 2010 the New York State’s PeopleSoft Payroll System (version 8.9) will reflect … previously unemployed individuals are hired. For Federal, State and Local governments, this exemption applies only to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1010-implementation-oraclepeoplesoft-tax-updates-and-maintenance-packs

Area #1 – IT Policy – Information Technology Governance

… laptops, tablets, smartphones, USB (universal serial bus) flash drives and memory cards. The Information Technology …

https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policy

Death Benefits

… Program The Survivor’s Benefit Program for New York State employees supplements the ordinary death benefit …

https://www.osc.ny.gov/retirement/members/death-benefits

DiNapoli: Identity Theft Cases Surged in New York in 2020

… earlier, according to a report released today by New York State Comptroller Thomas P. DiNapoli. The New York City … COVID-19 vaccine or to put their name on a vaccine waiting list and, in the process, take their Social Security, bank … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …

https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020

Retiree Annual Statement

… option you chose at retirement. Mailed Delivery: We mail printed Statements by the end of February. Email … (Online Availability): We make Statements available in Retirement Online sooner than printed copies are mailed—we … If your pension is taxable, we provide a 1099-R tax form annually for filing your taxes. If you haven’t received …

https://www.osc.ny.gov/retirement/retirees/retiree-annual-statement

May 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program

… Issued To: New York State Chief Fiscal Officers of Counties, Cities, Towns and … following overview is based on information provided by the State Legislature and by the Department of Transportation: … State Thruway Authority's Local Highway and Bridge Service Contract Bonds. Purpose - The purpose of the program is to …

https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-program

Comptroller DiNapoli Releases Municipal Audits

… was unaware of filing requirements. Town of Mooers – Payroll (Clinton County) The town supervisor’s secretary performed virtually all payroll functions without sufficient compensating controls in …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1

Comptroller DiNapoli and AG Schneiderman Announce Sentencing in Theft of Over $274,000 in State Pension Benefits

… today announced that Marc A. Eletz, 70, a resident of Boca Raton, Florida, was sentenced in Albany County Court … in restitution and signed a confession of judgment in the amount of $74,920.16 for stealing $274,920.16 in New York … the retirement system,” State Comptroller DiNapoli said. “I thank Attorney General Schneiderman for partnering with us …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-theft-over-274000-state-pension-benefits

DiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case

… New York State Comptroller Thomas P. DiNapoli and Orange County … was a pensioner, vested in the New York State and Local Retirement System (NYSLRS). At the time that White’s mother … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-case

II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting

… and Changes in Fund Balances for all funds of the State Combining Statements of Cash Receipts, Disbursements … and Changes in Fund Balances for all funds of the State, by fund group Notes to the Financial Statements … of Temporary Loans Outstanding State Fund Structure and List of Joint Custody Funds Other supplemental information …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirements