Search
Village of Ellenville – Information Technology (2014M-278)
… by an elected five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were … Village officials have not designated a financial software administrator who is independent of financial recordkeeping. … data. Key Recommendations Designate an individual as the administrator of the financial software who does not perform …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Geneva Housing Authority – Cash Receipts (2015M-160)
… 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which … deposit of all receipts. Ensure that user access rights in the accounting system and housing software are limited to …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Wading River Fire District – Gasoline Credit Cards (2017M-5)
… June 30, 2016. Background The Wading River Fire District is a district corporation of the State, distinct and separate … Riverhead and Brookhaven, in Suffolk County. The District is governed by an elected five-member Board of Fire … when and how they can use the cards and what documentation is required. Limit the number of gasoline credit cards to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Middle Country Public Library – Treasurer (2015M-291)
… The Board does not require the Treasurer to take an oath of office, and the Treasurer submits invoices instead of … all requirements of a Library officer, including filing an oath of office and being compensated through the payroll. …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Mid-Hudson Library System – Procurement (2016M-261)
… July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in … Greene, Putnam and Ulster counties. The Library System is governed by a 15-member Board of Trustees, elected for … The Library System does not verify that a vendor's quote is in agreement with the State contract prior to ordering. …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Chestertown Fire District – Claims Processing (2016M-387)
… The Board does not perform a deliberate audit of each claim by comparing the claim as listed on the abstract against available supporting … did not include information necessary to determine the number and dollar amount of the claims authorized for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and emergency rescue services to residents in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationTown of Seneca Falls - Town Hall Capital Project (2018M-220)
… $4.55 million. The Board did not appropriately approve 14 change orders totaling approximately $265,000. The Board … expenditures compared to the approved budgets. Approve all change orders prior to the commencement of work. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. Key … of funds and discontinue allowing vendors to access the bank accounts. Except as specified in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Madison County - Claims Audit and Payment Process (2019M-142)
… when required by law. Ensure all claims contain sufficient detail and supporting documentation prior to approval. Ensure …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school … tax levy limit; and whether they plan to stay within the Tax Cap. Local government boards must pass a local law or … resolution by at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capXVI.3.A Financial Statements – XVI. Financial Reporting
… or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsSUNY Bulletin No. SU-301
… Purpose The purpose of this bulletin is to provide instructions to campuses for processing United … for UUP BU 08 employees. Payment of the increases is at the discretion of the Campus President and may be made … language, Article 20.10, the Discretionary Increase is comprised of two one-half percent parts. SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesState Comptroller DiNapoli Releases Audits
… An audit released in April 2018 determined, based on the amount and quality of information provided by OCFS, … Metropolitan Transportation Authority: Long Island Rail Road: Utilization of the Arch Street Yard and Shop Facility … that the facility was constructed before it was needed for East Side Access and was never used as intended: for the …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsBecoming Eligible for a Benefit – Career Plan
… benefit at age 63. The amount of your vested benefit is based on your service, age at retirement and the salary you earned when you were an active member. Vesting is automatic — you do not have to fill out any paperwork or …
https://www.osc.ny.gov/retirement/publications/1642/becoming-eligible-benefitBecoming Eligible for a Benefit – New Career Plan
… benefit at age 63. The amount of your vested benefit is based on your service, age at retirement and the salary you earned when you were an active member. Vesting is automatic — you do not have to fill out any paperwork or …
https://www.osc.ny.gov/retirement/publications/1515/becoming-eligible-benefitBecoming Eligible for a Benefit – Non-Contributory Plan with Guaranteed Benefits
… benefit at age 63. The amount of your vested benefit is based on your service, age at retirement and the salary you earned when you were an active member. Vesting is automatic — you do not have to fill out any paperwork or …
https://www.osc.ny.gov/retirement/publications/1513/becoming-eligible-benefitBecoming Eligible for a Benefit – Police and Fire Plan
… you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave public … when you were an active member. Vesting is automatic — you do not have to fill out any paperwork or file an application to become …
https://www.osc.ny.gov/retirement/publications/1512/becoming-eligible-benefitNew York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds
… Fitch Ratings, again shows that New York state’s finances are headed in the right direction. "The new AA+ rating for … Fitch Ratings again shows that New York states finances are headed in the right direction …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptoller-thomas-p-dinapoli-statement-standard-poors-upgrade-nys-general-obligation