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Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Village’s financial operations and the … Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Geneva Housing Authority – Cash Receipts (2015M-160)
… receipts process for the period October 1, 2013 through June 11, 2015. Background The Geneva Housing Authority is …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… transactions, and the youth center does not have a cash drawer, safe or lockbox. Not all claims were audited by the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Mid-Hudson Library System – Procurement (2016M-261)
… the Library System’s procurement process for the period January 1, 2015 through July 8, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Clarence Public Library – Audit of Claims (2016M-355)
… written claims audit policy. The Board President pre-signs blank checks and does not review the claims for which checks …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… to support all financial activity or prepare monthly bank reconciliations. Key Recommendations Revise the bylaws … the Department’s financial activities and prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andeLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and … useful to you, submit those ideas to [email protected] . Reporting Time Deposit Accounts Video Resources from this … Reporting Abandoned Property Videos and Resources explanation …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesLife Changes: What If I Work After Retirement?
… earnings limit suspension does not apply to retirees who work for a college, university or charter school. For most … considering working after retirement. NYSLRS retirees can work after retirement and still receive a pension. However, … your retirement benefits. Before you decide to return to work, please read this booklet carefully. It will help you …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementDiNapoli: Wall St. Profits on Pace to Beat 2017
… pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now about 120 firms, down from …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… A forensic examination and investigation of former Ulster County Commissioner of Finance Burton Gulnick Jr. found no … “Despite this, we have made several recommendations to Ulster County officials to strengthen financial practices and … A forensic examination and investigation of former Ulster County Commissioner of Finance Burton Gulnick Jr found …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickOpinion 2006-1
… completion of payroll period) LOCAL LAWS -- Pre-emption (matters contained in article 8 of the Town Law) MUNICIPAL … ( id .). We note that section 10 of the Municipal Home Rule Law authorizes towns to adopt local laws, not … welfare of its officers and employees. Further, Municipal Home Rule Law § 10(1)(ii)(d)(3) authorizes towns to supersede …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 2001-12
… indemnification provisions of Public Officers Law §18 to cover library employees or whether the provisions must be … was no existing authority for public library boards to cover such employees (see letter from Robert Stone, Esq., … of a school district library may adopt provisions to cover employees or if they must be adopted by the districts …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12DiNapoli: Wall Street Bonuses Edge Up in 2014
… profits for the broker/dealer operations of New York Stock Exchange (NYSE) member firms — the traditional measure of industry … deferred from prior years. The estimate does not include stock options or other forms of deferred compensation for …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014XI.12.B Contract Assignments – XI. Procurement and Contract Management
… (“Transferor”). Contractors doing business with New York State may attempt to transfer their rights, obligations, … agreement, as appropriate. Concurrently, users create a new contract in SFS for the assignee. The agency must re-use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsOversight of the Practice of Funeral Directing
… of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and … effectively overseeing selected aspects of the practice of funeral directing. The audit covered the period from April … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingControls and Management of the Unemployment Insurance System
… 2020 to March 2022. About the Program The Department’s mission is to protect workers, assist the unemployed, and … law. In March 2020, Executive Order 202.8 – New York State on PAUSE – directed the temporary closure of all … and, in turn, the Department’s ability to promptly address serious problems. Key Recommendations Continue the …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemState Agencies Bulletin No. 1949
… No. 1949.3 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … Employees Federation (PEF) allow specific OCFS facilities to establish a temporary overtime rate of 2.5 times the … in certain titles. The new overtime rate shall apply to all overtime earned during shifts that begin after 12:00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.1
… No. 1949.3 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … of Agreement (MOA) signed 09/30/2021 and the Amendment to the MOA signed 12/31/2021 between the State of New York, … Employees Federation (PEF) allow specific OCFS facilities to establish a temporary overtime rate of 2.5 times the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1952.1
… (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the Ratification Date of 07/27/2021; and Has a … (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-represented