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New York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… Despite recent significant payments to the federal Unemployment Trust Fund (UTF), New York is one … with unemployment insurance (UI) funds that are in debt to the federal government, and the $8.1 billion owed in the outstanding loan balance is second only to California, according to a new analysis by State …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundTown of Amenia – Leave Accruals (2013M-361)
… October 10, 2013. Background The Town of Amenia is located in Dutchess County and has a population of approximately … million, respectively. Key Findings Internal controls in the payroll department were generally operating …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Lump Sum Payments – Enhanced Reporting
… using the appropriate earnings code . The following types of payments may be made as a lump sum: Buy back Settlement … appropriate payments and adjustments. ** For a definition of overtime, visit the Overtime Compensation page. For information about overtime limits for members of Tiers 5 and 6, visit the Overtime Limits page . *** For …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsNew York City Construction Industry Booming
… industry is essential to New York and our economy – not only does it generate good-paying jobs and economic … California, Texas and Florida. It was also one of only 14 states where construction employment had surpassed …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingFar Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… as Daniel Laniado, 44, of Brooklyn. Laniado appeared yesterday afternoon before Queens Supreme Court Justice …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… administrative compensation, purchasing and financial management practices for the period July 1, 2013 through June … Educational Services Administrator Compensation Financial Management and Purchasing 2017M60 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationComptroller DiNapoli Releases Municipal Audits
… approval. Columbia County – Court and Trust Funds (2014M-353) The surrogate court clerk’s records could not verify …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Emerging Manager Definition and Life Cycle
… assist in consistent screening, monitoring and progression of potential candidates for inclusion in the program, independent of asset class considerations. The Fund’s Emerging Manager … professionals Firm’s principals have years of experience working in the strategy and with each other …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… meetings. However, because it is not reviewing monthly bank statements or bank reconciliations, the Board cannot verify if it is … determine whether there are any discrepancies between bank and book cash balances. The Treasurer has not filed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Continuity of Operations Planning
… Purpose To determine the adequacy of State agencies’ continuity of operations planning for major unexpected events. Our audit … 1, 2017 through August 23, 2017. Background The Division of Homeland Security and Emergency Services (Division) is … To determine the adequacy of State agencies continuity of operations planning for major …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningHilton Central School District – Audit Follow-Up (2022M-200-F)
… District’s (District’s) progress, as of August 2025, in implementing our recommendations in the audit report Hilton Central School District – Network Access Controls (2022M-200), released in June 2023. The audit determined that District officials … School Districts Districts progress as of August 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fTri-Valley Central School District – Budgeting (2014M-094)
… January 15, 2014. Background The Tri-Valley Central School District (District) is located in Sullivan and Ulster … TriValley Central School District Budgeting 2014M094 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094East Moriches Union Free School District - Budget Review (B7-15-5)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … that the significant revenue and expenditure projections in the tentative budget are reasonable, except for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5State Agencies Bulletin No. 338
… OSC Actions According to Bulletin 328, OSC was to send a list of the renamed queries and a new Payroll Bulletin with … the renamed queries. However, instead of sending the list of renamed queries with this Bulletin, the list of queries to be prioritized, along with instructions, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… the internal controls over cafeteria financial operations for the period July 1, 2012 through February 6, 2014. … students and 107 employees. The District’s appropriations for the 2013-14 fiscal year total $11.5 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within … accounting records are complete, accurate and maintained in a timely manner. Prepare and provide the Board with … for each fund, and file annual financial reports with OSC in a timely manner. Perform a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… agreed with our recommendations and indicated they have taken or will take corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … for review. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Town of Butler – Highway Asset Accountability (2024M-115)
… diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Putnam Valley Central School District – Financial Condition (2016M-135)
… July 1, 2014 through February 10, 2016. Background The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which operates … Putnam Valley Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135