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Town of Waterford - Town Clerk Collections (2018M-265)
… (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner. Key Findings The … Deposit Clerk fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and 2017 real property tax collections and documentation to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… used her discretion to forgive late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Wainscott Common School District - Claims Auditing (2018M-240)
Determine whether the Board of Education Board adequately audited claims before payment and ensured that each was approved for appropriate purposes and adequ
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… Key Findings The Clerk’s office forfeited 30 percent of its revenues ($17,241) collected from credit card payments … The City Clerk should work with the credit card vendor and the Internal Revenue Service (IRS) to recover funds … of our recommendations. Appendix C includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Poughkeepsie City School District - Budgeting (2018M-226)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive year-end budget transfers in 2016-17 and 2017-18 without Board Approval. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Village of Andover – Water and Electric Cash Receipts (2019M-152)
… corrective action. Appendix B includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Hendrick Hudson Central School District - Financial Condition (2019M-24)
… services of a third-party consultant to prepare a report on the effects of the revenue loss and measures to take. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24BOCES Milk Bidding (2018-MS-2)
… resulted in receiving multiple bids for participating school districts (districts). Bidding cooperatively: …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2School District Bus Safety (2018-MS-4)
… had no formal mechanism for documenting and following up on complaints. Key Recommendations Annually approve all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… realistic estimates of revenues and expenditures based on historical trends or other known factors. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Pulaski Academy and Central School District - Separation Payments (2020M-20)
… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with … counsel as to seeking recovery of payments identified in this report that are inconsistent with the individual …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Sackets Harbor Central School District - Information Technology (2019M-208)
… user permissions to the network and user computers based on job duties. Develop a written disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208State Agencies Bulletin No. 484
… from NYCERS, Deduction Code 648 should be entered on the General Deduction Data page using the Flat Amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxState Agencies Bulletin No. 1883
… Revenue code, which provides for dollar limitations on benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5State Agencies Bulletin No. 2003
… report NBEN744. Affected Employees: Employees who appear on the NBEN744 are affected. Background: To simplify agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsAlternative and Out-of-Service Death Benefits – State Police Plan
… you have not retired, and you die less than one year after leaving public employment, your beneficiary would receive … gainfully employed. If you die within one year of leaving your public employer, but were gainfully employed … during that time, or if you die more than one year after leaving public employment, your beneficiary may be entitled …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsMore About This Retirement Plan – State Police Plan
… of the State of New York, administers this plan. Our main office is in Albany, New York. This publication is a …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… up 4.2%, or $919 million, from 2022, largely influenced by growth in New York City sales taxes, according to a report released today by State Comptroller Thomas P. DiNapoli. “Growth in local … tax collections in the fourth quarter of 2023 increased by 3.1% compared to the same quarter of 2022, similar to the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Opinion 90-26
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … in) LOCAL FINANCE LAW, §32.00: Where the lowest bid on the proposed installation of sprinkler systems in fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-26