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Herricks Union Free School District – Overtime (2019M-127)
… payments could have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees absent on their scheduled workdays. More than 40 percent of these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… complete report – pdf] Audit Objective Assess whether the City of Rome (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 463 applicable physical … Assess whether the City of Rome City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… July 31, 2015. Background The Town of Ausable is located in Clinton County and has a population of approximately … Chesterfield. Ensure that penalties are correctly assessed on all delinquent accounts. …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274State Agencies Bulletin No. 2003
… report NBEN744. Affected Employees: Employees who appear on the NBEN744 are affected. Background: To simplify agency … garnishments per the agency responsibilities provided in Payroll Bulletin 331 . Questions: Questions regarding this …
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
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative … Police retirement plan (Section 381-b) had you retired on your date of death. “Pension reserve” is an actuarial term …
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
… 384-d, Section 384 or Section 384-e) had you retired on your date of death. “Pension reserve” is an actuarial term … less than one year after leaving public employment, your beneficiary would receive 100 percent of your ordinary death … than one year after leaving public employment, your beneficiary may be entitled to 50 percent of the ordinary …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsBecoming a Participating Employer – What Every Employer Should Know
… benefits. The process of becoming a participating employer in NYSLRS begins with you providing us with a roster of … a police officer or paid firefighter must participate in the Police and Fire Retirement System (PFRS). … pension benefits. The amount of the deficiency depends on your employees’ years of service, salary and age at the …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Gaylor Jr., 41, of Olean, was charged with Grand Larceny in the Second Degree, two counts of Forgery in the Second Degree and Official Misconduct in Cattaraugus … pay for personal expenses. Gaylor Jr. is due back in court on February 14. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentBest Practices – Information Technology Contingency Planning
… scope of backups (e.g., incremental or full) will be based on various factors such as the volume and frequency at which … functioning as intended and that data would be available in the event of an emergency. Store Backups in an Offsite Location – Backups should be secured in an …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… Inc. is a not-for-profit organization incorporated in 1952. The Company, located in the Town of Orange in Schuyler County, has approximately … by making purchases with the Company’s bank debit card and on the Company’s credit with vendors. The Treasurer also …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in Rensselaer County. The Village is governed by a Village … rights to users of the Village’s financial software based on their job descriptions while ensuring they cannot be …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1State Comptroller DiNapoli Releases Municipal Audits
… board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims … not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card … review progress in implementing the recommendations. Based on limited procedures, it appears that the town has made …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Franklin County) Inadequate budgetary practices resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019.The … overspent three consecutive years (2017-2019), resulting in operating deficits. Auditors determined that the board …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All employees who … To explain the General Checking Account bank change from Key Bank to Fleet Bank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksCity of Olean – Budget Review (B17-1-3)
… Include potential salary increases within department line items or restore the contingency appropriation to …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Asylum Seeker Spending Report
… between State Fiscal Year (SFY) 2022-23 through SFY 2026-27 for emergency spending related to people seeking … for asylum seekers totaled $2.65 billion through March 31, 2026. Figure 1 – State Spending by Agency (through month … Services (DHS) for emergency shelter costs, followed by NYC Health + Hospitals (H+H), which led the operation of the …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportOpinion 88-1
… This opinion represents the views of the Office of the State Comptroller at the time … REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal Service) GENERAL MUNICIPAL LAW, … Whether a parking lot may be determined to be unneeded for village …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Oversight of Selected Fiscal Aspects of Homeless Shelter Services
… (DHS) has adequate controls over the contracted homeless shelter contract procurement and rate-setting processes, and whether current contracted shelter rates are reasonable. Our audit covered the period … through May 30, 2017. Background Governed by a “right to shelter” mandate, New York City (City) provides temporary …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesOpinion 2001-5
… DISTRICTS -- Appropriations and Expenditures (authority to offer rewards) -- Powers and Duties (authority to offer rewards) TOWN LAW §176(31); GENERAL MUNICIPAL LAW §91(1): A fire district may offer a reward of up to $1,000 for information leading to the … Whether a fire district may offer a reward for information leading to the conviction of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5State Comptroller DiNapoli Releases Municipal & School Audits
… monitor capital project activity. Because the board relied on an engineering firm and a financial advisor to manage … districts was unfairly paid for by taxpayers not living in or receiving benefit from these water districts. The board … records or include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1