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State Comptroller DiNapoli Releases Municipal & School Audits
… totaling $144,142 were paid prior to audit and approval by the claims auditor. Another 355 charges totaling $104,258 … and county treasurer within the timeframes established by state law. As a result, funds were not provided to finance … taxes to the town supervisor at least weekly, as required by state law. The tax collector made one payment totaling …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsPost Retirement Reporting
… Educational Services (BOCES) are required by law to: Report when a NYSLRS retiree exceeds the earnings limit. … school districts and BOCES is suspended through June 30, 2025. (April 2024 legislation extended the date from 2024 to …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… Local governments and school districts are required to submit any information necessary to calculate their property tax caps to the State Comptroller for the coming fiscal or school …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerState Police Bulletin No. SP-148
… of State Police Hazardous Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and … of 2009 provides for an annual Hazardous Duty Payment to Troopers in Bargaining Unit 07 and … 12/04/13 Payment Information and Eligibility Criteria Troopers, Commissioned and Non-Commissioned officers shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-148-2013-state-police-hazardous-duty-payState Police Bulletin No. SP-137
… Purpose To explain OSC’s automatic processing of State Police Hazardous Duty Pay. Affected Employees … Officers in Bargaining Unit 17 Background Chapter 69 of the Laws of 2010 provides for an annual Hazardous Duty Payment to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-137-2011-state-police-hazardous-duty-payComptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … end of 2013-14 due to operating deficits primarily caused by underestimated budget appropriations. City of Yonkers – …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream … approved, monitored and paid, and no procedures were taken to ensure the lowest possible cost was paid for 18 of 28 … Recommendations Create policies and procedures relating to monitoring projects, even if some oversight has been …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were used appropriately … provided adequate oversight of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 … were for legitimate Department purposes. The Board failed to adopt comprehensive written guidance on credit card usage …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… and equipment. … Uniondale Fire District Firehouse Hall Rentals and Questionable Board Practices 2013M244 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardContract Advisory No. 25
… : Electronic Documents Submission System (EDSS) Guidance : The Office of the State Comptroller's Bureau of Contracts (BOC) launched …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssEmerging Manager Definition and Life Cycle
… assist in consistent screening, monitoring and progression of potential candidates for inclusion in the program, independent of asset class considerations. The Fund’s Emerging Manager … professionals Firm’s principals have years of experience working in the strategy and with each other …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleCity of Amsterdam – Records and Reports (2013M-266)
… has approximately 18,000 residents. The City is governed by a Mayor and Common Council, which includes five … reports and audited financial statements prepared by the City’s independent auditor for the 2009-10 and 2010-11 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating administrative costs for … included the salaries of the Supervisor and Town Clerk and included certain administrative charges – such as …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247State Police Bulletin No. SP-237
… Purpose: The purpose of this bulletin is to notify agencies of the separation of Deduction Code 545 … Illness, or PBA Accident insurance will notice a change in the way their deduction(s) appear on their paystub or direct deposit advice statement. Background: On …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Early Childhood Education Center – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Early Childhood Education Center (ECEC) on its Consolidated Fiscal Reports … fiscal year ended June 30, 2012. Background ECEC provides preschool special education services to children with disabilities …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … $91,686. Key Findings We found that the travel expenses for the three Department employees selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Review of Travel Card Expenses
… by the Office of Mental Health’s (OMH) Director of Suicide Prevention (Director) were appropriate and made in accordance with New York State travel rules and …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… is backed up. Routinely generate and review the financial system audit logs to monitor user activity, including the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… Benefits information and the appropriate publication for the member’s tier and retirement plan should be carefully reviewed before a DRO is … have Adobe Acrobat Reader to save a completed DRO proposal for your own records. See Submitting a DRO for instructions …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-template