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Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… limited. The Supervisor did not: Properly record revenues in the accounting system, prepare bank reconciliations or … by New York State General Municipal Law (GML) Section 30. In addition, the 2022 AFR was inaccurate. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesVillage of Lisle – Transparency of Fiscal Activities (S9-24-13)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… The Town of Champion Great Bend Fire District, located in Jefferson County, is a district corporation of the State, … for 2015 totaled $137,792. Key Findings We found errors in the monthly budget-to-actual reports that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… fire protection services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has … 31, 2013, the Department received approximately $83,000 in revenue. Key Findings The Executive Committee did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and separate from the Towns of Rotterdam and Princetown, in Schenectady County, and the Town of Guilderland in Albany County. The Board of Fire Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialTown of Union – Financial Condition (2016M-192)
… December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has approximately 55,000 … are too low to allow the fund to break even, which results in taxpayer inequity, as the water fund is subsidized by the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192State Comptroller DiNapoli Releases School District Audits
… to access nonbusiness websites prohibited by the policy. In addition, information technology security (IT) awareness … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: School District Tax Levy Cap at 2%
… will be capped at 2%, up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2%. School …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentState Agencies Bulletin No. 2368.1
… State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. … of the amount of an overpayment of unemployment insurance in an arbitration award or settlement agreement scenario, and … notice from DOL, enter a deduction record for the employee in the PayServ General Deduction Data panel, using deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-andSeaford Union Free School District – Capital Assets (2024M-112)
… taxpayers lack assurance that all assets that should be in the District’s possession are within the District and that … totaling $2,135 could not be returned because they were in opened boxes. The remaining four graphics cards were … $822. We located 208 monitors totaling $18,096 stored in the high school basement and middle school IT office that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112State Agencies Bulletin No. 2368
… State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. … of the amount of an overpayment of unemployment insurance in an arbitration award or settlement agreement scenario, and … notice from DOL, enter a deduction record for the employee in the PayServ General Deduction Data panel, using deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-newDiNapoli Announces State Contract & Payment Actions for July 2014
… to operate the Hudson Valley Transportation Management Center. $6.4 million contract with National Grid to relocate … Construction Inc. to modernize the flight line area at the army aviation support facility at MacArthur Airport. … of General Services $605,000 to the Albany Convention Center Authority to fund construction of the new Albany …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014Death Benefits – Divorce and Your Benefits
… The Retirement and Social Security Law (RSSL) provides for an ordinary death benefit if a member dies while in … must properly execute and file the appropriate beneficiary designation with NYSLRS. A DRO may direct a member to … stated in the DRO. Beneficiary Designations A member’s designation of a spouse as beneficiary of certain benefits is …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsState Agencies Bulletin No. 2115
… can be released. Background When a passed budget is in place, OSC transmits the electronic direct deposit file on … year, OSC is not permitted to distribute funds dated in the new fiscal year until the Legislature passes and the … Services mailbox. Please reference Bulletin No.2115 in the subject of your email. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… benefit corporation providing transportation services in and around the New York City metropolitan area. It is … travel expense reports. We identified weaknesses in certain controls pertaining to the use of MTA corporate … or the U.S. Department of State, and when unsuccessful in obtaining such rates, to document those efforts. Advise …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesAccounts Payable Advisory No. 29
… Section 110 also requires the designee be identified in writing and filed with the Comptroller. Agencies are … 30, 2027. For the certification due by April 30, 2026, in addition to the annual certification of internal controls … requirement. For the certification due by April 30, 2027, in addition to the annual certification of internal controls …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationControls Over Transportation Services and Transportation-Related Expenses
… intoxicated). OPWDD could also improve controls to ensure vehicle recalls are repaired timely. We found that 219 … were of a serious nature, and increase the risk of an accident and/or injury (e.g., faulty anti-lock brakes and … and vehicle inspections and provide guidance to DDSOs on their responsibilities to maintain vehicles, including …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesState Agencies Bulletin No. 778
… percentage of Federal, State and local withholding taxes in PayServ Effective Date(s) Immediately Background There are State employees whose current tax withholdings in PayServ are based on a fixed amount or percentage. … tax form, and update the employee’s Tax Data page(s) in PayServ accordingly. These records must be updated by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholding