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Town of Attica – Town Clerk (2015M-210)
… all cash collected, accurately record all transactions or deposit cash receipts intact. The Board did not perform an … office. Key Recommendations Properly collect, record and deposit all money timely and intact and issue press-numbered … duplicate receipts for all transactions where no other form of receipt is available. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Greenville Fire District #1 – Board Oversight (2014M-376)
… are correct. Key Recommendations Ensure compliance with New York State Town Law by developing policies and procedures over the budgeting process. Review the legal requirements for reserve funds and legalize existing …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Town of Lapeer – Budgeting (2024M-127)
… estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated … (81 percent) and $99,605 (29 percent) in the general and highway funds, respectively. Actual expenditures were less …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… reports submitted to the Board are not accompanied by bank statements or bank reconciliations. Records were incomplete because … the financial activity of the District. Perform monthly bank reconciliations and include these along with a copy of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… 31, 2013. Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides … Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and has …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andTown of Elmira – Financial Condition (2015M-226)
… 1, 2012 through August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of approximately 6,940 and includes the Village of Elmira Heights within its … the financial condition of the town-wide general fund and the traffic district fund, both of which have fund …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Cincinnatus – Financial Operations (2016M-238)
… Board. Budgeted appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The Board has not updated its procurement policy in almost 20 years and did not ensure that … did not ensure that all claims were properly audited and approved before payment. The Board did not ensure that an …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Comptroller DiNapoli Releases Municipal Audits
… Town of Crown Point – Town Clerk/Tax Collector (Essex County) The clerk did not remit real property taxes totaling … to adequately track garbage disposal sticker and compost pass inventories and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) Auditors have determined that the 2019-20 …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-234
… Insurance (code 525) for the Association of Surrogates and Supreme Court Reporters within the City of New York. Affected … Employees represented by the Association of Surrogates and Supreme Court Reporters within the City of New York in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesCUNY Bulletin No. CU-451
… Purpose To notify CUNY agencies of a health insurance rate adjustment for certain CUNY employees. Affected Employees CUNY employees who had a health insurance rate change in paychecks dated July 12, 2012 … University of New York Benefits Office has determined the health insurance rate change that went into effect in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentState Comptroller DiNapoli Releases Municipal & School Audits
… and accurately charged to customers. Tuckahoe Union Free School District – Overtime (Westchester County) District … audit of company records, as required. Jericho Union Free School District – Acceptable Use Policy (Nassau County) …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 93-33
… matter, even though the publication contains local news articles and has circulation within the school district. … entered as second-class matter, but which contains local news articles and has circulation within the district. … at least weekly for at least one year; (3) contain news, editorials and other matters of "current interest"; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… district’s bank account. Set up electronic funds transfer (EFT) with the bank to receive payments from the State and …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsState Comptroller DiNapoli Releases Municipal Audits
… clerk-treasurer receives vendor invoices from a department head or by mail and prepares claim packets. Each board member …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Additional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … For example, if you have four years and ten months of service credit and you need five to be vested, your sick … benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public … unpaid sick leave days, which cannot exceed 165 (200 days for some members), by 260. Contact your employer or refer to …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally … the establishment of the position of Town Comptroller in certain towns. When this position is established, the Town …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleEstablishing the Standard Work Day – Legacy Reporting
… the amount of time per day a full-time employee in that title would be required to work. You must establish a SWD for each employee title (e.g., clerks, bus drivers, etc.), even if you only have part-time employees in that title or the title is vacant. You may establish different …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… whether the Board ensured that disbursements were made for authorized District expenditures. Background The … The Board did not ensure that disbursements were made for authorized District purposes. The Board did not … bank reconciliations. The Treasurer also is responsible for performing online bank transfers. The Treasurer performs …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financial