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Operational Advisory No. 29
… that are returned and/or need to be reissued. The reason for these changes is to increase efficiencies and reduce the time required for agencies, The Department of Taxation and Finance (DTF) … period, OSC and DTF Treasury will continue to assist in processing stop payment requests for agencies while they …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspParking Structures (2017-MS-3)
… parking structures were regularly inspected and repaired for the period January 1, 2015 through January 31, 2017. We … Background Municipalities face substantial challenges in properly maintaining parking structures to be safe and acceptable for public use. Accordingly, the process of continuously …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Tier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
… benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater … years of service, not to exceed three years of salary. For example, if you die after one year of service, your … with a salary of $60,000 $60,000 × 3 = $180,000 (reduction for working after age 60) − 10,800 (ordinary death …
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsCity of Amsterdam – Budget Review (B23-5-4)
… an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of 2019 … exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Towns’ Road Management Plans (2014-MR-2)
… was to determine if towns properly maintained their roads for the period January 1, 2013 through May 1, 2014. … towns often defer critical road infrastructure needs in order to fund daily services. However, preventive … between the highway superintendent and town board for the expenditure of highway funds. Once a plan is …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Access Controls Over Student Information Systems (2014-MR-1)
… many school districts provide parents and student with limited access to the information. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… controls over reserve funds and movable fixed assets for the period July 1, 2011 through July 5, 2013. Background … The Allegany-Limestone Central School District is located in Cattaraugus County. The District is governed by the Board … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $21 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsCUNY Bulletin No. CU-441
… Purpose To inform agencies of two new deduction codes for a Pre-Tax Park-N-Ride plan administered through Wage … the use of pre-tax and post-tax payroll deductions to pay for qualified parking. Only transit-related parking is … Codes Two new Deduction Codes have been established for this program as follows: 446 - CUNY Pre-Tax Parking …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-441-cuny-pre-tax-parking-programRestitution Payments (2021-MS-2)
… as much as $1.6 million the Departments had on deposit, with some undisbursed restitution being held for 27 years. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… City Comptroller (former Comptroller) properly accounted for these disbursements. Key Findings The City Council, the … Comptroller did not properly or transparently account for all non-payroll disbursements. Her failure to provide … reputation with its vendors was damaged and the City paid for additional, potentially unnecessary, disbursements …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163City of Lockport - Budget Review (B19-1-7)
… an independent evaluation of the City’s proposed budget for 2020. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7City of Newburgh – Budget Review (B19-6-11)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … the significant revenue and expenditure projections in the Citys proposed budget for the 2020 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11State Comptroller DiNapoli Releases Municipal & School Audits
… if officials do not properly file the aid applications with SED, taxpayers will also not benefit from the remaining …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Urges Companies to Join Workplace Pledge to Fight Antisemitism
… at the Stand With Israel event at the Hampton Synagogue in Westhampton Beach. The event featured a keynote address by … in the United States and the rest of the world is a cause for alarm,” DiNapoli said. “Companies need to take steps to … support Jewish employees, provide religious accommodations for employees, and speak out against antisemitism. According …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-urges-companies-join-workplace-pledge-fight-antisemitismState Comptroller DiNapoli Releases Municipal Audits
… operations or ensure bank reconciliations were performed. In addition, the board did not ensure that the district’s … audit of the secretary-treasurer’s accounting records for 2020 through 2022. The board also did not properly audit … the charter-established deadline. The proposed budgets for the general and recreation funds are not structurally …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… that employees were paid appropriately. As a result, for the limited periods reviewed, 11 employees (15%) received … were overpaid by $49,000 with two officers accounting for $39,000 of the total. The payroll clerk accrued and used … herself for more time than she was entitled, resulting in overpayments of about $12,800. Rockland County – Budget …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Scriba and the Terryville Fire District . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … these records off site, making the information unavailable for public inspection during reasonable times as required by …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… penalties. The board did not correct deficiencies noted in the 2006 Receiver of Taxes audit, properly oversee the … billing adjustments, parcels not being billed, unaccounted for money, and unassessed penalties on late payments. The … not repaid by the end of the fiscal year, as required. For 2016-2020, officials budgeted for debt payments and …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… Charter Schools and the South Buffalo Charter School . "In an era of limited resources and increased accountability, … (Erie County) Employee compensation was not specified in the collective bargaining agreement or written employment … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Town of Ontario , Town of Preston and Town of Thompson . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … were unreliable. The court's bail amounts were understated for the current justices by approximately $60,000. Town of …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-audits