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City of Fulton – Fiscal Stress (2013M-310)
… the City with little cushion for managing unforeseen events. Key Recommendations Adopt a policy setting forth the …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310State Agencies Bulletin No. 1597
… return address that will be displayed on employee Form W-2 for 2017. Effective Date(s) Immediately Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as … prior to November 10, 2017 . There is a 30 character limit for the agency name field. Please ensure that any changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1597-verification-agency-return-address-employee-form-w-2s-wage-and-taxDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Volunteer Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialCity of Olean – Budget Review (B1-15-2)
… does not include an interest payment of $56,708 due on a bond anticipation note. The City’s proposed budget complies …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Retirement and Social Security Law (RSSL). To be eligible for this benefit, you must retire directly from public … your unused sick leave at retirement cannot be used to: Qualify for vesting. For example, if you need five years of … your sick leave credit can’t make up the difference. Qualify for a better retirement benefit calculation. For …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… establishes standard work days by adopting and posting a Standard Work Day and Reporting Resolution for Elected and Appointed Officials (RS2417-A) . Here is a sample Resolution you can use as a guide if … work day for elected and appointed officials by adopting a resolution …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionMontauk Union Free School District – Information Technology (2022M-137)
… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly … . A member with a DRO can choose a PLS option. If the DRO addresses the PLS, NYSLRS will review the terms of the DRO …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementOneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background The Oneonta City School … Finding District officials have taken appropriate action to manage the District’s financial condition. District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the required building check forms to support that 267 building checks were performed and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeJamestown City School District – Financial Condition (2015M-120)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Westmoreland Central School District – Financial Condition (2014M-283)
… District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… financial and capital plan to address the Town's long-term priorities. The Clerk did not remit tax collections to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Village of Sidney – Financial Activities (2023M-14)
… and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded … expenditures to determine whether revenues are adequate to cover expenditures and take appropriate action as needed to …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… financial reports for the public and the Legislature in accordance with generally accepted accounting principles … updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial actions and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewTown of Salina – Information Technology (2013M-256)
… over the unlocked room containing the server and any other rooms with network access. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256DiNapoli Statement on Legislation Restoring Contract Review Authority
… the Senate on May 18, 2022. “The Comptroller’s independent contract review is an essential and important deterrent to … supported its passage. I also want to thank the many good government groups that understood the importance of our … to get this oversight restored. This is a win for good government and taxpayers. “I urge Governor Hochul to sign …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityAsset Forfeiture Escrow Fund
… The 2019-20 New York State budget amended Civil Practice Law and Rules (CPLR) … or city for such monies and proceeds. This law took effect on October 9, 2019. Accounting Code To Be Used The General … forfeiture escrow fund to the governing board and the State Comptroller. The report is subject to examination and …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… of our audit was to determine whether the Superintendent and the Director of Business Services provided adequate … City School District is located in the City of Cortland and five towns in Cortland County. The District is governed … were $45.1 million. Key Findings The former Superintendent and Director of Business Services did not provide sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCity of Olean – Budget Review (B1-13-2)
… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all … in the proposed budget are reasonable. The City has made good progress in improving its financial condition and … in the general fund budget, rather than transferring the funds to the capital projects account. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2