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Town of Middlebury – Purchasing (2013M-212)
… Purpose of Audit The purpose of our audit was to evaluate internal … 19, 2013. Background The Town of Middlebury is located in Wyoming County and serves a population of approximately … vendors totaling $100,943 for compliance with the Town’s procurement policy and found the following: The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212City of Lockport – Fiscal Stress (2013M-330)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and … elected Common Council is the legislative body responsible for managing City operations. The City’s budgeted …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… oversight of the Treasurer, who did not deposit certain cash receipts and received payments that were not included in … Board did not provide for adequate controls over the petty cash system or travel expenditures. The Library does not have … to process payroll. Provide proper oversight of the petty cash system and travel expenditures. Develop a policy …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… who were paid $164,613. City officials also did not have a written agreement with one of eight professional …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… employees, participating local government employees and school district employees and their dependents. NYSHIP includes …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughShelter Island Union Free School District –Financial Condition (2014M-132)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … reserve fund policy or develop a formal plan to define how reserves will be funded, how much will be reserved, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Hempstead Union Free School District – Management of District Resources (2014M-253)
… controls over the management of District resources for the period July 1, 2011 through March 31, 2013. … with approximately 6,000 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $178.8 … Make sound financial decisions that are in the best interest of the District when hiring and entering into …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… how much should be accumulated and how and when the funds will be used to finance related costs. The District has … result in the appropriation of fund balance and reserve funds that will not be used. Develop a reserve plan which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWaverly Central School District – Financial Condition (2013M-148)
Waverly Central School District Financial Condition 2013M148
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Roosevelt Fire District – Length of Service Award Program (2025M-40)
… declined. As a result, the District’s annual contributions to the LOSAP had to steadily increase to ensure that there were enough assets to cover all benefits …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40State Agencies Bulletin No. 1133
… Distribution The Office of the State Comptroller will create and mail Form 1042-S directly to agency payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1058
… Distribution The Office of the State Comptroller will create and mail Form 1042-S directly to agency payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1058-form-1042-s-foreign-persons-us-source-income-subject-withholdingComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… General's civil case was led by Assistant Attorney General Justin Wagner, with assistance from Legal Support Analyst Justin Meshulam of the Taxpayer Protection Bureau. The …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actOpinion 97-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Ordinary Death Benefit – Special 20- and 25-Year Plans
… benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitCUNY Bulletin No. CU-427
… Purpose To explain procedures for entering payments into the Time Entry page. Affected … Note: The maximum payment amount is $500.00. Payment for any period less than 6 months must be prorated. Payroll … to the Payroll Earnings mailbox. … To explain procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-427-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-419
… Purpose To explain procedures for entering payments into the Time Entry page. Affected … Note : The maximum payment amount is $500.00. Payment for any period less than 6 months must be prorated. Payroll … directed to your Payroll Auditor. … To explain procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-419-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-407
… Purpose To explain procedures for entering payments into the Time Entry page. Affected … Note: The maximum payment amount is $500.00. Payment for any period less than 6 months must be prorated. Payroll … your Payroll Auditor. … This bulletin explains procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-407-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-444
… Purpose To explain procedures for entering payments into the Time Entry page. Affected … Note : The maximum payment amount is $500.00. Payment for any period less than 6 months must be prorated. Payroll … directed to your Payroll Auditor. … To explain procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-444-cuny-health-benefits-buy-out-waiver-program-payment-cycle