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Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… properly monitored the Village’s financial operations for the period June 1, 2011, to September 30, 2012. … Board consists of a Mayor and two trustees, all elected for two-year terms. Budgeted appropriations for the fiscal year ended May 31, 2013 were approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… if the Village Clerk-Treasurer properly accounted for the Village’s cash receipts and disbursements during the … Village presented a petition to the Village Board calling for a public referendum on dissolving the Village government … governing board consisting of a Mayor and two trustees. For the fiscal year ended May 31, 2013, the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Charlotte Valley Central School District – Financial Condition (2013M-232)
… audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $8.6 million. … and the Board did not develop reasonable budget estimates. For fiscal years ending 2007-08 through 2011-12, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Board properly monitored the Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background … the Mayor and two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key … the Clerk-Treasurer to provide monthly financial reports for monitoring the Village’s financial condition; and did not …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Wyoming County Industrial Development Agency – Project Management (2015M-62)
… The Wyoming County Industrial Development Agency is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by a Board of seven members who are appointed by … Center project converting 28,000 square feet of a vacant mill into an office building is for a proper IDA purpose. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Clare – Fiscal Stress (2013M-317)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s general fund budgeted appropriations for 2013 were approximately $136,000 and $173,000 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Truxton Fire District – Audit Follow-Up (2022M-123-F)
… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment … the District’s required Annual Financial Reports (AFRs) 1 for fiscal years 2015 through 2021. The audit included 11 … five-member Board governs the District and is responsible for its overall financial management. The Board-appointed …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fState Comptroller DiNapoli Releases School Audits
… 85 percent of the $9.6 million fund balance is restricted for specific purposes and is not available for general operating expenditures. Miller Place Union Free … be unable to ensure that all money collected was accounted for and properly remitted to the central treasurer for …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… did not enter into a written agreement with the IT vendor for services provided to the village. Auditors also found … $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the town paid for her health insurance coverage totaling $30,876 from April …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… August’s sales tax collections totaled $1.3 billion for counties and cities, or $111 million less than in August … every county in the state saw drops in overall collections for August, ranging from 1.3 percent in Tioga to 35.5 percent … Westchester’s tax rate increase in 2019 may account for some of its year-over-year growth in August. DiNapoli …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustCUNY Bulletin No. CU-735
… additional bargaining units being added for the NYS Paid Family Leave program. Affected Employees All employees in the … of New York (CUNY) agreed to implement the NYS Paid Family Leave program (PFL) beginning January 1, 2021. CUNY … requirements will be covered under the New York State Paid Family Leave program (PFL). The New York State Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsCUNY Bulletin No. CU-336
… payment based on performance. The existing Time Entry code for this payment was not adequate to identify the Time Entry … created earn code CMB replaces the use of earn code ADJ for this payment. Managerial Performance Based Bonus payments … copy of authorization Form 607B (supporting documentation for payment approval) must be forwarded to your OSC Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-336-cuny-managerial-performance-based-bonusProcurement (P) Card Program
… Key Findings We found that OPWDD did not reconcile 23,657 transactions totaling over $7.4 million within the required timeframe. Of the 23,657 transactions that were not reconciled timely, 22,153 …
https://www.osc.ny.gov/state-agencies/audits/2026/05/01/procurement-p-card-programState Agencies Bulletin No. 777
… OSC will automatically increase the biweekly deduction for Dues (Code 201 ) and Agency Shop Fee (Code 212 ) based on … salary factors. Dues and Agency Shop Fee amounts for part-time, annual salaried employees are calculated based … part-time percentage. Dues and Agency Shop Fee amounts for employees who receive a raise, increment or longevity pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/777-civil-service-employees-association-csea-dues-and-agency-shop-feeAccidental Death Benefit – New Career Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1515/accidental-death-benefitEligibility, the Benefit and Filing – New Career Plan
… between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special plan (that allows … your benefit will be 1/50th (2 percent) of your FAS for each year of service credit. With less than 20 years of … your benefit will be 1/60th (1.66 percent) of your FAS for each year of service credit. If you made voluntary …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingAccidental Death Benefit – Career Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitAccidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… surviving spouse or in the event of his or her death, to minor children until the last child reaches age 18, or if … your estate. Filing Your family or employer should notify us of your death as soon as possible so we can forward the … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitAccidental Death Benefit – Police and Fire Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1512/accidental-death-benefit