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Life Changes: What If I Leave Public Employment?
… member, it’s important to know your options if you do leave public employment or go on an extended leave of absence. I encourage you to take the time to read … NYSLRS members who leave public employment have specific rights depending on their tier and years of service credit …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employmentBarker Central School District – Payroll (2023M-19)
… calculations totaling $3,131. One employee was paid $2,948 for overtime despite language in the individual’s employment … as required. In addition, 10 employees were paid $26,297 for overtime without being required to seek preapproval per … governing the use of overtime and establish procedures for reviewing payroll to detect unusual payments or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19LaFargeville Central School District – Financial Condition (2016M-216)
… District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216II.3.D Evaluation – II. New York State Financial Accounting
… the budgetary (cash) basis reports can be found on OSC’s website at: http://www.osc.state.ny.us/reports/finance . DOB … corrective action(s) to restore budget balance. The DOB website at: http://www.budget.ny.gov/ contains additional … authorities. These statements are published on the OSC website at: http://www.osc.state.ny.us/reports/finance . The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDebt – 2021 Financial Condition Report
… debt, an increase of 15.1 percent since SFY 2016-17. This is the State Comptroller’s more comprehensive measure of the … deficit financing ($388.7 million in SFY 2020-21) is scheduled to be fully repaid by SFY 2024-25. This includes … Agency. An additional $1.5 billion in debt outstanding is associated with issuances by the Sales Tax Asset …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtState Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not invest in accordance with statutory requirements. As a result, district … but did not ensure the district’s investments complied with the policy’s list of eligible investments. In addition, … for the village’s accounting software that she paid for with her personal credit card. The village should not …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1Payroll Improvement Project Bulletin No. PIP-008
… in Payroll Bulletin PIP-003 - Payroll Improvement Project – PS Query Updates and Migration . Job Aids and Other … this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin PIP-008” in the … Payroll Improvement Project Bulletin No PIP008 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-008-what-changing-payserv-version-92Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… amounts that should have been collected for fund-raising events. Key Recommendation Consider implementing procedures … the amount of items purchased and sold for fund-raising events and reconcile those amounts to determine the expected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsPutnam County – Probation Department Collection of Revenue (2014M-5)
… of Audit The purpose of our audit was to examine the Probation Department’s revenue collection process for the … comprises nine elected legislators. The County’s Probation Department is under the supervision of the Legislature and the New York State Division of Probation and Correctional Alternatives. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Town of Sheldon – Financial Management (2017M-261)
… through September 28, 2017. Background The Town of Sheldon is located in Wyoming County and has a population of approximately 2,410. General and highway fund …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Chappaqua Central School District – Financial Condition (2015M-193)
… Central School District is located in the Town of New Castle, Westchester County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Thurston Fire District – Financial Activity (2016M-430)
… November 14, 2016. Background The Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston in Steuben County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Village of Voorheesville – Claims Processing (2014M-135)
… March 31, 2014. Background The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Sharon Springs – Water Accountability (2014M-148)
… year totaled $686,730. Key Finding Village officials do not adequately monitor water operations. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… January 1, 2015 through July 20, 2016. Background The Hillside Fire District is a district corporation of the … Hillside Fire District Cash Receipts and Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Opinion 89-59
… or statutory amendments that bear on the issues discussed in the opinion. WATER RENTS -- Imposition of (authority to … and capital costs) TOWN LAW, §§198(3)(d), 202, 202-a: A town board may raise all the operation and maintenance … rates on the users of the water district. The district in question was established by a town pursuant to Article …
https://www.osc.ny.gov/legal-opinions/opinion-89-59State Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Aurora-Colden Fire District No. 6 , Columbia-Green Community College , … , City of Sherrill , Walden Fire District #2 and the West Niles Fire Company . "In today's fiscal climate, budget … tested its disaster recovery plan; therefore, information may not be adequately safeguarded. Village of …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsEmerging Manager Definition and Life Cycle
… Program has compiled guidance including a Universal Definition and Life Cycle Stages to assist in consistent … considerations. The Fund’s Emerging Manager Universal Definition includes characteristics such as: Majority …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleCity of Amsterdam – Records and Reports (2013M-266)
… 31, 2013. Background The City of Amsterdam is located in Montgomery County and has approximately 18,000 residents. … accounting records. We identified significant inaccuracies in balance sheet account balances as well as in revenues and … years the independent auditor issued qualified opinions on the City’s financial statements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Town and County Special Districts and Town Improvements
… and County Special Districts and Town Sewer, Drainage and Water Improvements Towns and counties proposing to issue debt … County Improvement Districts and Town Sewer, Drainage and Water Improvements. Even when OSC permission is not required, … in the maximum amount to be expended): Sewer $1,010 Water $1,218 County Special District Increases and …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvements