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High Falls Water District – Water Fees (2015M-153)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … District, which is located in the Ulster County Towns of Marbletown and Rosendale, was created by the United States …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153State Agencies Bulletin No. 702
To provide agencies with information and procedures regarding the calculation of affected employees salaries
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsMember Contributions – Legacy Reporting
… mandatory and voluntary contributions), please see our Member Contributions page . Required contributions are: All … made by Tier 1 and 2 members participating in a contributory plan; Contributions for military service … 18 of the Laws of 2012). Federal Tax Treatment of Member Contributions ERS Tiers 3 through 6 Member …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsCortlandville Fire Department – Internal Controls (2014M-3)
… Background The Cortlandville Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by a seven-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… in the bidding. The requesting agency should allow a period of time commensurate with the complexity of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsTompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract and the projected … Key Finding The energy performance contract is projected to achieve the guaranteed energy cost savings of $4.1 million …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… officials properly managed extra-classroom activity funds for the period July 1, 2014 through August 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21 million. … Key Recommendations Adopt budgets with realistic estimates for expenditures to finance operations. Ensure the balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHamburg Central School District – Capital Project (2014M-129)
… to assess the District’s use of capital project resources for the period July 1, 2010 through March 26, 2014. … that taxpayers were not properly informed prior to voting on the Project proposition. Certain items in the Summary were … Recommendations Provide voters with specific information on what will be included in a proposed capital project, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Distressed Provider Assistance Account
… Assistance Account, annually, for two years. These funds were to be used to provide critical support to …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountOpinion 90-41
… and having reached the above conclusion, we need not discuss whether the equal protection guaranties of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41X.3 Overview – X. Guide to Vendor/Customer Management
… to New York State must be registered in the Statewide Vendor File. An agency must register a vendor at the time of contract award if the vendor is not already registered in the Statewide Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewState Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… arrest of JOSEPH GROSSMANN for fraudulently obtaining the pension of a deceased former New York State employee. The … said: “As alleged, Joseph Grossmann methodically devised a scheme to steal a deceased New York State employee’s pension money. He allegedly lied, created fake documents, and …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannDivision of Housing and Community Renewal Bulletin No. DH-22
… Employees Employees represented by Bargaining Unit 67 in the Division of Housing and Community Renewal Background … of Housing and Community Renewal. Effective Date(s) The new provisions are effective April 1, 2004. Payments may be … five (5) and ten (10) year Longevity Payments effective on the first day of the pay period which next begins …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesTown of New Baltimore – Procurement Practices (2013M-203)
… 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. The Town is governed by an elected Town Board comprised of a Town Supervisor and … procurement policy. We identified approximately $301,000 in purchases that were not properly bid as required by law, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … were not reviewed and approved by the Board, or recorded in the financial system. Town officials have not implemented … that all cash receipts are remitted to the Supervisor in a timely manner. Ensure that all concession stand cash …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mWillsboro Central School District – Financial Condition (2015M-362)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.2 million. … a multiyear financial plan and monitor and update it on an ongoing basis. … Willsboro Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Fiscal Year Earnings and Prior Years’ Adjustments
… your fiscal year earnings and prior years’ adjustments in Retirement Online . Fiscal year earnings are the employee … Fiscal Year Earnings and Prior Years’ Adjustments Sign in to Retirement Online. From Account Homepage, click Access … Earnings The Pre-Billed Fiscal Year Earnings Review page in Retirement Online allows you to view, year-round, the …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsOpinion 2005-9
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School … those districts on the central high school district board. In a common district having a sole trustee, the sole trustee … the common district on the central district board, and in a common district having three trustees, the board of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Comptroller DiNapoli Releases Municipal Audits
… , Village of Speculator and the Village of Walton . "In today's fiscal climate, budget transparency and … cards to 57 employees. The cards had credit limits ranging from $500 to $90,000 with a combined total credit limit of … Town officials did not receive annual financial statements from the fire company and did not review response logs to …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Reporting Workers' Compensation Benefits – Legacy Reporting
… directly to the member from workers’ compensation, with no salary paid by employer: Tier 1 — Report full salary that …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefits