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State Agencies Bulletin No. 1146
… to inherent danger by virtue of unavoidable proximity to vehicular traffic within the highway rights-of-way are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1146-2012-special-assignment-duty-pay-sad-earned-calendar-year-2011-certainThe Ex-spouse’s Payments – Divorce and Your Benefits
… to the ex-spouse. If the member is already receiving a pension benefit at the time the final DRO is submitted, the … to a retroactive distribution, the DRO must clearly state that intent, note the specific retroactive date, and … There is no minimum retirement age when members in active State service must retire. If the member is not in active …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… information. Reports provide information in an optimized format to meet the business management and documentation … the ability to filter data and to output the results in a format that best meets their individual needs. The Reporting … financial data and to pull out desired information in a format that best meets their individual needs. Real-time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingTown of Newfield – Selected Financial Activities (2013M-2)
… June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be … was not reconciled, and had large unsupported adjustments in an attempt to force the accounting records to agree to the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… whether the Board was effectively administering the Development Fund for the period January 1, 2014 through March 31, 2015. Background The Syracuse Industrial Development Agency is an independent public benefit … tax exemptions during 2014. The Agency also administers a Development Fund on behalf of the City for the purpose of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… period January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing … the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations … Niagara Falls Housing Authority CompensationRelated Payments …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… five appointed by the City Mayor and two elected by the tenants. These costs were funded mainly by rental income from tenants and subsidies from HUD. Key Findings The Board does … cumulative service fees to the Authority. While RDC made a payment of $221,442 to the Authority on September 14, 2011, …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsHadley-Luzerne Central School District – Financial Condition (2012M-188)
… audit was to evaluate the District’s financial condition for the period July 1, 2009 through May 31, 2012. Background … members. The District’s adopted general fund budget for the 2012-13 fiscal year is $18,081,780. Key Findings The … keep revenues in line with expenditures. Adopt a policy for the use of fund balance. Adopt a reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Comptroller DiNapoli Releases School Audits
… Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and the Rocky Point Union Free School District . “In an era of limited resources … hour is below the industry averages. Greenburgh Eleven Union Free School District – Financial Condition (Westchester …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0XIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… with information related to refunds owed to the state by an employee when the employee submits a check for repayment … Preparation: Refunds Owed to the State as a Result of a Due to State Employee Expense Report Balance An employee should submit a check to the agency for repayment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeState Comptroller DiNapoli Statement on Impact of a Late State Budget
… that get paper checks or have payments set up on direct withdrawal, I urge them to be mindful of the impact of a late …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetTown of Mansfield – Financial Management and Claims Processing (2012M-241)
… 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … general and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For … which should eliminate the operating deficits in the general and highway funds. The Board does not perform …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village’s financial and information technology operations for the period June 1, 2012 through October 28, 2013. … and has approximately 700 residents. Budget appropriations for the general, water and sewer funds in 2013-14 were …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Upper Brookville – Justice Court (2013M-160)
… The Village of Upper Brookville is located in Oyster Bay in Nassau County. The Village is governed by an elected … as well as the court clerk’s expected work hours and work location. Establish policies and procedures to ensure an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Maybrook – Water Operations (2013M-121)
… 25, 2012. Background The Village of Maybrook is located in Orange County in the Town of Montgomery and has a population of … result of deficient internal controls, we detected errors in more than 17 percent of the water bills that we reviewed, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Westerlo – Selected Financial Activities (2013M-323)
… The Town’s budgeted expenditures for the 2013 fiscal year are approximately $2.7 million. Key Findings The Board and Town officials did not … the annual budget and monitor the budget during the year. Develop a comprehensive plan to ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Comptroller DiNapoli Releases Municipal Audits
… audit of the Hamlin Fire Department , Islip Terrace Fire District , Town of Minden and the Village of Owego . “In … audit of the treasurer’s records. Islip Terrace Fire District – Claims Audit and Payroll (Suffolk County) The … an audit of the Hamlin Fire Department Islip Terrace Fire District Town of Minden and the Village of Owego …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Town of Caledonia – Financial Management (2013M-363)
… payroll records and leave time. Employees did not keep daily time records of regular and overtime hours worked or … policies and procedures requiring employees to prepare daily time records for all regular and overtime hours worked …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in Franklin … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to about 1.2 … corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civil