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City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of approximately 35,000. … the interfund advances are repaid by the close of the year in which the loans were made. Establish formal, written …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mSubmitting Final Payment and Service Information – When Employees Retire
… employment instance specified in each notification. For a full description of the notifications you may receive, refer …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationComptroller DiNapoli Releases Municipal Audits
… reviews most of the department’s bills, they typically do so after the payments have already been made, and their … Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (Tioga County) The clerk-treasurer’s cash and fund … The justices and the board did not ensure that parking tickets were collected, recorded and deposited in an accurate …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Internal Controls Over Selected Financial Operations
… covered the period April 1, 2016 through September 16, 2019. About the Program DMNA manages the State’s military … are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York … it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in DMNA’s …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsTown of Ogden – Financial Management and Justice Court (2014M-234)
… the Town’s internal controls over the Town’s financial and Court operations for the period January 1, 2012 through June … approximately $9.7 million. The Town operates a Justice Court with two independently elected Justices and two Court clerks. The Court collected fines totaling $294,958 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … deficits from 2012 through 2014 totaling $266,000. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School and Municipal Audits
… deficit of approximately $40.5 million. Village of Windsor – Water Operations (Broome County) Village officials …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in Franklin … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardYour Pension Pay Stub
… Stub Please note: The examples provided in the interactive image are not a comprehensive list of all the earnings, …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubAssessment Roll Verification (ARV) for School Districts
… can verify their taxable assessed values with OSC for a particular assessment roll year. Since municipalities … adjustments must be reported in detail by parcel on a School District Assessment Adjustment Form [pdf] . … Assessment Adjustments [pdf]. Required Documentation [pdf] Contact For questions regarding the assessment roll …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsAm I Required to Have an Audit?
… A local government that expends $1,000,000 or more in federally awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in accordance with the provisions of the federal "single …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditDivision of Housing and Community Renewal Bulletin No. DH-16
… adjustments and changes. Affected Employees Employees in Bargaining Unit 67 Effective Date(s) Paychecks dated … of Absence due to Workers’ Compensation Leave, and are in graded, NS (SG 600) and trainee (SG 800) positions. … provides an increase to $1,264.00 for employees in NYC, Nassau, Rockland, Suffolk, and Westchester counties, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesWestchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… to work with law enforcement across the State to protect unclaimed funds in our custody." "Guy Parisi, a Westchester … 2017. His duties as administrator included collecting the assets of the estate. As an administrator, PARISI had a … PARISI based on a percentage of the value of the estate's assets. A substantial part of the estate's assets escheated …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleState Comptroller DiNapoli Releases School Audits
… District , Southampton Union Free School District and the Valley Stream Thirteen Union Free School District . State … practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… trauma,” DiNapoli said. “Programs exist to assist with shelter, medical and mental health care and legal … services offices and service providers by OTDA, along with better data collection, can help eliminate barriers to … fraud or coercion to make someone engage in commercial sex or other forms of forced labor. OTDA’s Response to Human …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingOpinion 96-16
Whether the town may use the excess proceeds from sale for the construction of a new town hall or whether special legislation is necessary to use the moneys
https://www.osc.ny.gov/legal-opinions/opinion-96-16Empire BlueCross BlueShield – Controls Over Payments for Special Items
… Purpose To determine if Empire BlueCross BlueShield: implemented sufficient controls … and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The Empire Plan covers a comprehensive range of services …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Agencies Bulletin No. 1097
… for all transactions, agencies must process salary changes in the payroll system as timely as possible. Due to the … before submitting these transactions. The procedures in this Bulletin supersede Payroll Bulletin No. 235 which was … Salary increases for unallocated positions* Changes in percentage of time worked Transactions in this category …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesState Agencies Bulletin No. 719
… OSC’s automatic processing of the increase to base salary and the ending of Security Enforcement Differential for … Differential ( SED ) shall be increased to $1,550 and such amount shall be added to the base salary of all … from the collective bargaining agreement on 3/31/07 and the Security Enforcement Differential ( SED ) shall no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a cash receipt is the recognition of moneys received from internal or external sources. Most … Agencies receive revenue for a variety of reasons …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overview