Search
City of Lockport – Budget Review (B21-1-9)
… $583,113 as a financing source in the 2022 general fund budget. For 2021, City officials project operating … general, water, sewer and refuse funds. The City’s fund balance policy states that unrestricted fund balance in the general fund should, at a minimum, total 17 percent of the following year’s budgeted …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… (DMWBD) to promote employment and business opportunities for minorities and women on state contracts. The mission of … DMWBD is “to promote equality of economic opportunities for MWBEs and to eliminate barriers to their participation in … to administer rules and regulations promulgated by DMWBD for implementing the program. Among other things, the rules: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateVillage of Dansville – Water and Sewer Operations (2017M-273)
… November 8, 2017. Background The Village of Dansville is located in the Town of North Dansville in Livingston County. The Village is governed by an elected five-member Board of Trustees. The … and correct the causes of water loss due to leaks if it is cost-effective to do so. The Board should develop a …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Village of Homer – Purchasing and Credit Cards (2017M-112)
… of our audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April 13, 2017. … of Homer is located in the Town of Homer in Cortland County. The Village, which has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112County of Rockland – Budget Review (B20-6-13)
… review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget … The County of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Town of East Hampton - Budget Review (B21-7-11)
… increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. … …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … The Clerk-Treasurer did not maintain adequate records and reports to allow the Board to properly manage Village … for any of the last four years (2015-16, 2016-17, 2017-18 and 2018-19). Fund transfers were not properly recorded. …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Monitoring and Administration of Public Protection Grant Programs (Follow-Up)
… Among these public protection grant programs are the Gun Involved Violence Elimination (GIVE) program and the SNUG … that uses street outreach to address the issues causing gun violence and reduce gun-related incidents. The Division awards SNUG contracts to …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followAdditional Benefits Under the 20-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sec 551 552 553 Addl Benefits Under the 20Year Plan Section 553
https://www.osc.ny.gov/retirement/publications/1840/additional-benefits-under-20-year-planAdditional Benefits Under the 25-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sec 551 552 553 Addl Benefits Under the 25Year Plan Sec 551e
https://www.osc.ny.gov/retirement/publications/1840/additional-benefits-under-25-year-planWorld Trade Center Presumption – Special 20- and 25-Year Plans
… If you participated in the World Trade Center (WTC) rescue, recovery or cleanup … time, you should be aware of the benefits provided by the World Trade Center Presumption law. You may be eligible for …
https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumptionPartial Lump Sum Payment – Special 20- and 25-Year Plans
… can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit … retirement, review and select your pension payment and PLS options online using Retirement Online . If you file for … when various percentages become available. Your Single Life Allowance will be reduced by the same percentage as the …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPerformance of Duty Disability – Special 20- and 25-Year Plans
… your benefit will be 50 percent of your FAE, plus an annuity based on any voluntary contributions you may have … contributions made by Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members do …
https://www.osc.ny.gov/retirement/publications/1517/performance-duty-disabilityAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Awarding and Oversight of Statewide Interoperable Communications Grants Report 2016S90
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followTown of Rutland – Water and Sewer Charges (2025M-30)
… and adopt written policies and procedures to provide guidance on water and sewer billings and account adjustments. …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… of motor vehicles registered in New York possess adequate insurance coverage, or are financially secure, to compensate … Bridge and Highway Safety Program, the Compulsory Insurance Services Program, and the Accident Prevention … related programs and assess these expenses on insurance carriers in proportion to their reported premiums. Certain …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … – Leave Benefits (Montgomery County) Village officials did not establish appropriate controls over employee leave … Town officials did not always use competitive methods when procuring goods and services or properly account for and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1College of Nanoscale Science and Engineering – Network Security Controls
… operation resource dedicated to preparing the next generation of scientists and researchers in nanotechnology. …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… each business unit, department, fund, project, program, and account within the State a unique identification number … consistency within the State related to maintenance and future changes. The primary goals of the COA are to facilitate the collection and analysis of statewide financial information. It helps …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesState Agencies Bulletin No. 1747
… have maintenance deductions in each agency. This report is now available for all agencies except SUNY and CUNY. The … A PayServ bulletin board notice will be posted when it is available. Agency Actions Agencies are required to become … deduction should be immediately end dated when an employee is no longer receiving employer provided maintenance. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1747-change-maintenance-rates-employee-housing-and-meals