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State Agencies Bulletin No. 1597

… agency return address that will be displayed on employee Form W-2 for 2017. Effective Date(s) Immediately Agency … NOTE: Changes made to the agency return address for Form W-2 also changes the return address for direct deposit … that the correct return address is printed on Employee Form W-2 (Wage and Tax Statement) for 2017. OSC Actions OSC …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1597-verification-agency-return-address-employee-form-w-2s-wage-and-tax

City of Olean – Budget Review (B1-15-2)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …

https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2

Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials

Elected and Appointed Officials NYSLRS employers establishes standard 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-resolution

Montauk 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-137

Partial Lump Sum Payment at Retirement – Divorce and Your Benefits

… portion of their retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently … of their monthly benefit. Read about eligibility and how a PLS is calculated on our Partial Lump Sum Payment page . A member with a DRO can choose a PLS option. If the DRO addresses the PLS, NYSLRS will review …

https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirement

Oneonta City School District –Financial Condition (2013M-165)

… the period July 1, 2011, to March 29, 2013. Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego … Oneonta City School District Financial Condition 2013M165 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165

Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)

… Department employees. As a result, employees may have worked unnecessary overtime. Officials paid 10 … cost benefit analysis or determine other options that may have reduced overtime. Not requiring employees to adhere to … officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime

Jamestown 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-120

Westmoreland Central School District – Financial Condition (2014M-283)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283

Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)

… approximately 3,000 summer residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369

Village of Sidney – Financial Activities (2023M-14)

… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14

XVI.1 Financial Reporting Overview – XVI. Financial Reporting

… time to time, the GASB will issue statements prescribing new or revised accounting and financial reporting … This chapter will be updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overview

Town of Salina – Information Technology (2013M-256)

… The Town of Salina is located in Onondaga County and has a population of 33,710. The Town is governed by an … were approximately $14 million. Key Findings The Board has not established policies and procedures related to … computer equipment onsite before disposal. The Board has not instituted policies and procedures to protect data …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256

DiNapoli Statement on Legislation Restoring Contract Review Authority

… New York State Comptroller Thomas P. DiNapoli issued the following statement today following the passage of A.7925-A in the Assembly which will statutorily restore the Office of the … New York State Comptroller Thomas P DiNapoli issued the following statement today following the passage of A7925A …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authority

Asset Forfeiture Escrow Fund

… under Article 13-A of the CPLR to be deposited into an asset forfeiture escrow fund established, as deemed … Used The General Fund (A Fund) general ledger code 894 – Asset Forfeiture Escrow Fund should be used for all moneys … a detailed report of the operation and condition of the asset forfeiture escrow fund to the governing board and the …

https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fund

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… Purpose of Audit The purpose of our audit was to determine whether the Superintendent and the Director of … District financial operations for the period June 1, 2011, to July 9, 2012. Background The Cortland City School District … over the District’s financial operations. They both failed to properly assign users within the financial software, and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations

City of Olean – Budget Review (B1-13-2)

… issued in March 2012. The City’s proposed budget complies with the property tax levy limit set by statute. Key …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2

Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)

… did not budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five … districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit fund balances ranged from 14 to 217 percent of 2019 budget appropriations. Officials …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116