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Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were … located in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Wilna. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli Releases School District Audits
… approved by the claims auditor. In addition, the senior account clerk’s leave accrual records contained errors, and …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0City of Glen Cove – Budget Review (B7-14-16)
… that might not be realized. The general fund budget does not appropriately budget and recognize the financing of …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Early Education Center – Compliance With the Reimbursable Cost Manual
… Early Education Center (Center) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented … Fiscal Report CFR were properly calculated adequately doc …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualDiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… Clerk Kristi Pierce has been charged with Grand Larceny in the Third Degree (D Felony); Defrauding the Government (E … from 2012 to 2019 and netted Pierce more than $11,000 in pay she was not entitled to. "For seven years, Ms. Pierce … for vacation time when she actually hadn’t. She then put in for time off and collected more than $11,000 for days that …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payTown of New Berlin – Ambulance Company Loan (2013M-22)
… five-member Town Board, comprising the Town Supervisor, and four Council members, govern the Town. The Town’s annual … $1.86 million, financed primarily by real property taxes and sales tax. Key Finding The Board authorized and paid a total of $125,000 toward two loans to a private, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Internal Controls Over Selected Financial Operations
… operations to provide reasonable assurance that State assets and information are appropriately managed and … asset management, and travel expenses to ensure assets and information are properly managed and safeguarded. … operations to provide reasonable assurance that State assets and information are appropriately managed and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… whether City officials provided effective oversight for capital projects for the period January 1, 2010, to December … The eight-member Common Council is the City’s legislative branch and comprises the elected Council President and seven …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… The City of Oneonta has approximately 14,000 residents and is located within Otsego County in central New York. The … property taxes, sales taxes distributed by the County, and State and Federal aid, and departmental revenues. The Department of …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Wappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135West Valley Central School District – Financial Management (2013M-178)
… operations including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June … Instead, District officials levied real property taxes and paid debt service with general fund appropriations. Key … Develop realistic estimates for expenditures and unexpended surplus funds when preparing the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… written procedures that define who is responsible for managing and monitoring building access accounts. … Although we determined that the District had a process for granting access and adding information into the Building Access System (BAS) for employees during the hiring process, including background …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andWhat is a Defined Benefit Plan?
… As a NYSLRS member, you are part of a defined benefit plan , also known as a traditional pension plan. Defined … minimum age and service requirements established by your retirement plan, you will receive a monthly pension payment … a preset formula and provide a specified payment amount at retirement. These plans are supported by contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… System (SFS). These reports should detail all expenses for the travel event, including expenses that are on the … charges by the employee will result in mandated reimbursement to the Agency by the employee, suspension or … refer to Section 11 - Submitting Travel and Expense Reimbursement Request for Inactive Employee of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationOpinion 89-31
… ELECTIONS -- Recall Election (authority of city voters to petition) REFERENDUM-- Recall Election (authority of city voters to petition) CHARTERS -- City Charters (right to hold recall … would be removed from office before the end of his or her term of office by vote at a referendum to be taken upon …
https://www.osc.ny.gov/legal-opinions/opinion-89-31State Agencies Bulletin No. 1829.2
… taxable gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18292-april-2020-civil-service-employees-association-csea-retroactive-2State Comptroller DiNapoli Releases Municipal & School Audits
… did not develop long-term financial and capital plans or a fund balance policy or obtain an independent audit of the … Program (Orange County) District officials developed a comprehensive investment program but did not effectively … the board; perform a thorough audit of all claims prior to payment; adopt realistic budgets or maintain reasonable …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… impact from New York farms as measured by net farm income was $1.9 billion, an increase of more than 45 percent …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureState Agencies Bulletin No. 1837
… codes to be used on the employee’s Job Data record to report the use of either FEPSLA or EFMLA paid leave: PLA/ 19F … using the new Paid Leave Reason codes, and must report the employee’s reduced percentage, if applicable, on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1837-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… funds, ranking it third. In this subcategory, Nevada and Maine received more than New York and Utah ranked last. Under … $3,997 44.8% 9 Louisiana $54,395 $11,678 $2,762 31.0% 13 Maine $19,647 $14,422 $5,505 61.7% 6 Maryland $93,533 $15,142 … -29.9% 45 Louisiana $33,504 $7,193 ($2,489) -25.7% 43 Maine $10,407 $7,639 ($2,044) -21.1% 40 Maryland $68,808 …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020