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Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 2008 through September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Town of Cortlandville – Fuel Purchases (2012M-171)
… the use of a variety of vehicles and machines all fueled by diesel or unleaded gasoline. The Town receives a fleet discount by purchasing fuel from a national gas station chain. During our audit period the Town’s fleet of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171City of Yonkers – Budget Review (B6-15-15)
… 2015-16 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to … City of Yonkers Budget Review B61515 …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15William Floyd Union Free School District – Payroll (2016M-165)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $222.9 million. Key … rates or annual salaries entered by the Payroll Manager for accuracy or compares the payroll registers with payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Long Lake Central School District – Payroll (2016M-90)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $3.9 million. … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… No. 7 provides garbage collection and recycling pickup services to households and businesses in parts of the Town of … sufficient controls over the procurement of professional services. Key Recommendations Discontinue making deferred … include the use of competition when procuring professional services and enter into written agreements with all …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit … development projects or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member … entered into a written agreement with the not-for-profit Rochester Housing Development Fund Corporation …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceVillage of Painted Post – Board Oversight (2017M-92)
… The Village of Painted Post is located in the Town of Erwin in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Elwood Union Free School District – Electronic Transfers (2014M-133)
… evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, 2013. … students and 375 employees. The District’s expenditures for the 2012-13 fiscal year were $53,282,835. Key Findings … The District did not have a written confirmation for 47 of 98 transfers processed, totaling $12.8 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s electronic data and … frequent backup of critical data and did not include steps to take upon occurrence of IT incidents. The Village did not … awareness training to all Village employees, including how to recognize and respond to falsified email messages and …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… our audit was to review the Village’s financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, … is located in the Town of Coxsackie in Greene County and has approximately 2,800 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Caroga – Supervisor’s Records and Reports (2015M-182)
… financial reports to the Board that include balance sheet account balances and detailed year-to-date …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Town of Amenia – Leave Accruals (2013M-361)
… October 10, 2013. Background The Town of Amenia is located in Dutchess County and has a population of approximately … million, respectively. Key Findings Internal controls in the payroll department were generally operating …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361State Comptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration (Cayuga County) The assessor did not properly administer select real …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsElectronic Reporting
… Holders of unclaimed funds can send the Office of the State Comptroller …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingState Agencies Bulletin No. 999
… includes a Targeted Retirement Incentive and a “55/25 No Penalty” Retirement Incentive. The open period of the … who retire under the Targeted Retirement Incentive NPR No Penalty Retirement Incentive Identifies employees who retire under the “55/25 No Penalty” Retirement Incentive Agency Actions Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesState Agencies Bulletin No. 2057
… Purpose The purpose of this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2022. Effective Dates This bulletin is effective immediately. OSC Actions OSC will … The purpose of this bulletin is to request verification of the agencys address to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2057-verification-agency-return-address-employee-form-w-2-wage-and-taxOrdinary Death Benefit – Career Plan
… if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … employed or retired during that period. Filing Your family or employer should notify us of your death as soon as …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefit