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Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… of Trustees which comprises four elected Trustees and an elected Mayor. The Village’s budgeted appropriations for … are not accurate and complete, and the two Justices do not maintain an accurate computerized bail list or perform … of fines and late fees for parking violations. Determine how much of the bail money in the combined bank account is …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… ensure claims are properly supported and audited prior to payment. Require that all claims contain adequate supporting … any claims which have not been audited and approved for payment by the Board, except where allowed by law. … Town of Mansfield Financial Management and Claims …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241State Agencies Bulletin No. 1858.1
… in calendar year 2019 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned … after one year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification … the funds will be escheated and sent to the Office of Unclaimed Funds, (OUF) on April 21, 2021. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksAkron Fire Department – Financial Activities (2014M-196)
… pleaded guilty to theft of government money and agreed to pay $39,182.92 in restitution. This matter was also referred … to a non-criminal disposition. All three were ordered to pay restitution. Key Recommendations Ensure that original … that the information for grant recipients, including a bill from the educational institution and a report card with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Am I Required to Have an Audit?
… volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditState Agencies Bulletin No. 1404
… taxes withheld from payments received during the period of time employees were on a paid workers’ compensation leave. The refund of taxes processed in Pay Period 4L/5C will encompass … schedule: Calculation of Excludable Earnings Receipt of Refund Pay Cycle Paychecks Included in Calculation Paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationOpinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … Clearly, each village has the power to maintain and repair its streets, and operate and maintain its sewer system …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … Clearly, each village has the power to maintain and repair its streets, and operate and maintain its sewer system …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12State Comptroller DiNapoli Releases Audits
… Rail Road (LIRR) awarded a contract to procure new M9 rail cars to replace its M3 cars and expand its fleet in preparation for service into … budgeting $355.9 million for an initial base order of 92 cars. A prior report, issued in March 2022, found that LIRR …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… (Preschool Special Education Audit Initiative) – Step Up Therapy Services, PLLC – Compliance With the Reimbursable … and acupuncture-related services such as heat and massage therapy. A prior audit report, issued in October 2021, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Payroll Improvement Project Bulletin No. PIP-011
Payroll Improvement Project Bulletin No PIP011
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92Environment, Energy and Agriculture – 2022 Financial Condition Report
… projects and add a new program to support the purchase of electric school buses. In addition, the bond act was renamed … For 2021, the U.S. Environmental Protection Agency’s State Average Annual Emissions Trend report showed estimated total … of any state. In 2020, New York State’s natural gas price of $7.14 per million BTU was ninth in the nation. In …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureNew York City’s Uneven Recovery: Mothers in the Workforce
… Mothers in NYC Continue to Face High Unemployment Rate as Nation’s … a larger increase in unemployment than fathers. While New York City saw a different trend initially, in 2022 the …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceTown of Schroon - Town Hall Expansion Project (2018M-128)
… [read complete report - pdf] Audit Objective Determine whether Town officials … expansion project. Key Findings An itemized budget was never prepared for the project outlining the financing …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… collections were deposited and cash disbursements were for appropriate Company purposes for the period January 1, 2015 through December 31, 2016. … Board of Trustees, elected by the Company’s membership. For 2016, revenues totaled $56,425 and disbursements totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialLeaves of Absence – State Police Plan
… medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 5 and 6 … leave per incident. To determine your eligibility and the cost, if any, please send a request to NYSLRS using our secure contact form . Please include the approximate dates you were on leave and copies of any …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… and two noncomponent school districts and is governed by a seven-member Board of Education elected by the component districts’ boards. BOCES' component …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesOswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… separation payments based on Board-approved contracts for the period July 1, 2014 through October 31, 2015. … component school districts. BOCES, which provides programs for approximately 1,200 students, is governed by a … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $50.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsState Agencies Bulletin No. 2101
… Purpose The purpose of this bulletin is to inform agencies of the … 2023. Eligibility Criteria Employees with a regular work schedule of 20 hours or more per week are eligible after 26 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2101-2023-new-york-state-paid-family-leave-rate-decreaseGreece Central School District – Retiree Health Insurance (2016M-54)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $217 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54