Search
Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not … revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Niskayuna Central School District – Financial Condition (2012M-218)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School District is located in the Town of Niskayuna, in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… accounting and financial reporting principles. From time to time, GASB will issue statements that prescribe accounting … The procedures listed below have been developed in order to ensure a smooth transition when implementing a new … reporting standard is issued by GASB, it must be critiqued to identify the accounting issues involved as well as what …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of Westhampton … The Village Clerk/Treasurer has administrative rights to the Village’s financial software. Therefore, she has the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125State Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1927
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesExamination of Pitts Management Associates (PMA)
… Key Recommendations Management at Downstate Medical Center should: Establish and promote a control environment that sets …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Agencies Bulletin No. 1901
… assignment constitutes an exposure to inherent danger by virtue of unavoidable proximity to live vehicular traffic … pilot project will sunset on 04/01/2021 unless continued by mutual agreement of the parties. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1901-2021-special-assignment-duty-pay-calendar-year-2020NYSLRS Announces Employer Contribution Rates for 2024-25
… New York State Comptroller Thomas P. DiNapoli today announced … contribution rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25DiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… $8,600 meant for one of the defendants’ deceased mother, New York State Comptroller Thomas P. DiNapoli, Dutchess County … Judge Scott Volkman in Poughkeepsie City Court. She is due back in court on Jan. 31. Moseley was arrested on charges of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerDiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… Ithaca, New York yesterday for allegedly stealing $69,481 in state pension payments meant for her deceased husband. … case.” “I commend the efforts of the New York State Police in collaboration with the New York State Comptroller’s Office in diligently pursuing this investigation. This kind of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsState Agencies Bulletin No. 1898
… Employees in the Professional, Scientific, and Technical Services Unit – BU05 with an increment code of 1976-2014, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2008
… automatic processing of the April 2022 PEF LLS payment and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and the PEF, provides for payment of Performance Awards (Longevity Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsWillsboro Fire Department – Financial Operations (2014M-206)
… controls over the Department’s financial operations for the period January 1, 2013 through April 30, 2014. … not address the Department’s financial activities, except for requiring the Department Treasurer to prepare and submit … did not specify which Department officials are responsible for overseeing the financial records and reporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… jail operations and to identify cost-savings opportunities for the period January 1, 2012 to June 5, 2013. Background … Legislature. The County’s budgeted appropriations for 2013 are $111 million, which includes general fund … The County paid approximately $4.4 million in wages for correctional staff during the 2012 calendar year. …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Department’s internal controls over financial operations for the period January 1, 2011, to September 30, 2012. … the Board. The County’s budgeted general fund expenditures for the 2012 fiscal year were $73.9 million. Key Findings … As a result, cash receipts were not properly accounted for, secured, and deposited in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2013M-46)
… December 31, 2012. Background St. Lawrence County, located in northern New York, has a population of approximately … as a budgetary funding source, the County’s fund balance in the general fund decreased 68 percent from fiscal year … remaining at year end declined from an $11 million surplus in 2007 to a deficit of $1.7 million at the end of 2011, …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Rockland County – Budget Review (B6-13-22)
… expenditure projections in the County’s proposed budget for the 2014 fiscal year are reasonable. Background The … the cumulative deficit in the County’s general fund for the fiscal year ending December 31, 2012. Chapter 468 of … 2013 requires the County to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Contributing Toward Your Retirement – Career Plan
… an annuity when you retire. There will be some exceptions. For example, PFRS members covered by a collective bargaining … 5.75% More than $100,000 6% There will be some exceptions. For example, PFRS members covered by a collective bargaining … the date of membership, may not contribute. … Career Plan for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by …
https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirement