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Submitting Final Payment and Service Information – When Employees Retire
… To ensure your employees receive an accurate and timely pension benefit, you must submit final payment and service … easily. It will also help NYSLRS finalize your employees’ pension benefits sooner and will result in more accurate … earnings require further explanation to calculate their pension benefit, the Salary Explanation page also provides an …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationUniversity at Buffalo – Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … we audited travel expenses for the highest-cost travelers in the State as well as other outliers. The highest-cost travelers each incurred over $100,000 in travel expenses during the three year period ending March …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expensesSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of Niskayuna in Schenectady … agreement with the accuracy of the employees’ information on the forms. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingDelaware County – Court and Trust Funds (2022-C&T-2)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 2 These actions are recorded in the County Clerk’s office when payments are deposited as … filed to ensure payment for contracted services rendered on the property 3 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Town of Davenport – Financial Operations (2013M-62)
… 3, 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected … Key Findings We identified discrepancies totaling $4,800 in the Supervisor’s cash receipt records, and found that the … for audit and approval and that all such claims appear on an abstract. Ensure that the Supervisor provides complete, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… 2012 to May 31, 2013. Background The DCIDA was established in 1976 and is governed by a Board which comprises seven … tax exemption incentives over the life of their contracts, in part, because of their plan to create jobs in Dutchess … agreements, five totaling $14,351,627 were not reported on the Public Authorities Reporting Information System …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementCaledonia-Mumford Central School District – Financial Management (2024M-101)
… taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal years included in our audit period: The Board-adopted budgets made it … corrective action. Appendix B includes our comments on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Comptroller DiNapoli Releases School and Municipal Audits
… reviewed, totaling $783,400, the supervisor paid $124,000 in claims (16 percent) that were either not presented to the … year. Due to several inaccurate estimates, the district is on track to incur a 2019-20 budgetary deficit of … recently implemented by the superintendent and board. In addition, the district has no available unrestricted fund …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal climate, budget transparency and … and file an annual report of foreign fire insurance funds. In addition, the board did not establish and implement … spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 95-30
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Education Law, §1723-a (see e.g., 1988 Opns St Comp No. 88-76, p 145). As to private source moneys, we expressed … as prescribed in Education Law, §226 (1979 Opns St Comp No. 79-450, p 82; see Martin v Board of Education, UFSD No. …
https://www.osc.ny.gov/legal-opinions/opinion-95-30State Comptroller DiNapoli Releases Municipal Audits
… The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to … property tax exemptions for non-municipal-owned property on the 2017 assessment roll. Although the assessor certified …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsIX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… are required to include a Unique Entity Identifier (UEI) on both paper and electronic applications. The UEI is a … identifier usage can lead to significant delays in federal reimbursements, reporting discrepancies, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberState Agencies Bulletin No. 2087
… 6 members of the ORP and VDC are affected. Background In accordance with Section 415 of the Internal Revenue code, providing dollar limitations on benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryState Agencies Bulletin No. 2187
… 6 members of the ORP and VDC are affected. Background: In accordance with Section 415 of the Internal Revenue code, providing dollar limitations on benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryCost-Saving Ideas: School District Auditing – Audit Committee
… The audit committee assists and advises the board on issues relating to … internal and external audits. Selecting the audit committee You must select an audit committee unless your district has fewer than eight teachers. … CostSaving Ideas School District Auditing Audit Committee …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeClaryville Fire District – Budgeting Practices (2014M-59)
… separate from the Towns of Neversink and Denning located in Sullivan and Ulster Counties. The District is responsible … that details anticipated equipment replacement needs based on useful life. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… 28, 2017. Background The City of Glens Falls is located in Warren County and has a population of approximately … The City has no formal process for staying current on water and wastewater system cybersecurity threats. …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Bay Shore Fire District – Time and Attendance Records (2017M-264)
… of the State, distinct and separate from the Town of Islip in Suffolk County and provides approximately 13,500 residents … not use a formal timekeeping system, instead they relied on the District Manager’s observations of employees’ time …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Town of Newfane – Supervisor's Financial Records (2017M-7)
… to review the Supervisor's financial records and reports for the period January 1, 2015 through November 17, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $5.8 million. Key Findings The … tax payment totaling $3,365 was returned by the bank for insufficient funds but was not relevied and remains …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Village of Mill Neck – Financial Management (2014M-358)
… 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of approximately 1,200. … adequate policies and procedures or provided guidance on maintaining a reasonable level of fund balance. The Board …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358