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South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… Purpose of Audit The purpose of our audit was to determine whether … are safeguarded, except for controls over the use of credit cards. The Company does not have a formal policy … officials do not ensure that invoices for all credit card purchases are retained and attached to the credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… have member contributions in your account, you can take a loan from NYSLRS. If you aren’t required to contribute … of member service credit. You must repay each outstanding loan in an amount sufficient to repay the loan and interest within five years. Loans are repaid through …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… to a report on the borough's economy released today by New York State Comptroller Thomas P. DiNapoli. "Jobs and … record levels on Staten Island, spurred by reconstruction, new development and a growing leisure and hospitality … Island is home to some of the most hardworking people in New York City. I am encouraged by economic numbers showing …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
To assess the extent of implementation of the five recommendations included in our initial audit report Overlap Duplication Gaps andor Fragmentation of Workforce Development Programs and Services Report 2020S45
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesOpinion 92-6
… is deemed to have an interest in the contracts of his or her spouse, except a contract of employment (General … to have an "interest" in contracts between the town and her husband (General Municipal Law, §800[3][a]). Since none … view of the ministerial nature of the clerk's duties and her status as a subordinate of the superintendent, we do not …
https://www.osc.ny.gov/legal-opinions/opinion-92-6XII.9.D Refunds Owed to the State – XII. Expenditures
… Units with guidance on how to process monies owed to the State using the Statewide Financial System (SFS) for a vendor in the New York State Vendor File. When a vendor owes a … must enter the credit memo number in the invoice number field of the voucher and include the reason for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateState Agencies Bulletin No. 2334
… inform agencies of OSC’s automatic processing of the April 2025 PEF Performance Advances and provide instructions for … between the State of New York and PEF, provides for payment of performance advances on April 1 to eligible PEF … the payment effective date based on the 04/01/2024 Salary Schedule (currently in effect) are eligible for the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2334-april-2025-public-employees-federation-pef-performance-advancesComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … County) The board adopted budgets that relied too heavily on fund balance as a financing source and appropriated more … and employees that handled cash. ### For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Challenging a Determination – Special 20- and 25-Year Plans
… Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e Challenging a Determination …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets … tested and valued at $64,300 were not properly accounted for. We found: 28 assets (computers, electrostatic sprayers, …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedTown of Richmondville – Administration of Grant Moneys (2013M-374)
… of our audit was to review the Board’s administration of grant fund moneys for the period of May 4, 2009 through … The Board relied on the developer’s consultants to prepare grant applications on its behalf and hired its own consultant … Provide more oversight when reviewing and approving grant applications, and enter into written agreements to …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374City of Yonkers – Budget Review (B6-15-16)
… the City of Yonkers' financial condition in the current and future years. Background The Office of the State … that the City's adopted budget for fiscal year 2015-16 and the related justification documents are in compliance … budget totals $1.07 billion. The budget includes operating and debt service funding of $550.5 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Hourly Based Information Technology Services
… (HBITS) vendors: (i) at the appropriate hourly bill rates; (ii) for consultants with the required months of … for standard and specialty job titles. The hourly bill rates for standard titles are based on job title, skill … skill demand level, and region of service. The hourly bill rates for specialty titles are based upon job title and …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesState Agencies Bulletin No. 2266
… Affected Employees: Employees in the Agency Police Services Unit (APSU) – BU31 who meet the eligibility criteria … gross subject to all employment and income taxes. Federal, State and New York City income tax withholding will be … calendar year and to active employees with the New York Retiree Indicator checked in Modify a Person who receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2266-agency-police-services-unit-apsu-employees-represented-policeTown of Hempstead – Compensatory Time (2021M-64)
… take corrective action. Appendix B includes our comments on the issues raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Glenham Fire District – Cash Disbursements (2016M-380)
… the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Alexander Central School District – Financial Management (2020M-64)
… While the Board and District officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through October 8, 2014. … and job information provided when businesses apply for financial assistance. Agency officials have not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityState Agencies Bulletin No. 2265
… are eligible for the Non-Pensionable Lump Sum Payment: On 06/10/2024, employees must: Be in one of the following … Status of Active, Leave With Pay, or Leave of Absence. On 09/04/2024 employees must: Be in the following bargaining … Absence/MLS (Mil Stip) will receive the lump sum payment on the Check Date listed above. Employees with an Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2265-council-82-afscme-afl-cio-council-82-security-supervisors-2024-nonState Agencies Bulletin No. 1302
… results in a salary below the Job Rate of the grade of the new position, the LLS payment cannot be included in the … OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1302-april-2013-management-and-confidential-mc-longevity-lump-sum-lls