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State Comptroller DiNapoli Releases Audits
… announced today the following audits and examinations have been issued. Office of General Services (OGS): … information that the foundations were required to have, such as the IRS Form 990. Auditors also identified … announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0DiNapoli: School Bus Safety Needs Improvement
… tests. The other five districts and vendors did not have processes in place to ensure that their current roster … signature. Bus Inspections Fall Short Buses should have daily pre-trip inspections conducted prior to each run, … with regard to drivers, monitors, attendants, bus stops or any other safety concerns. The lack of a centralized …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementOpinion 91-30
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (purchases under State or county contract) … a "contract" with the State or county vendor within the meaning of General Municipal Law, §800(2) because the …
https://www.osc.ny.gov/legal-opinions/opinion-91-30State Comptroller DiNapoli Releases Municipal Audits
… also found four claims totaling $2,267 that did not have sufficient supporting documentation. These claims were … in significant village-wide dysfunction. Officials have not addressed the repeated deficiencies to previous … intact and in a timely manner. However, village officials have not established sufficient procedures for collecting …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: Legal Requirements
… Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows for certain temporary …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… our target rate," DiNapoli said. "The Fund is fortunate to have Anastasia Titarchuk, who brings a wealth of experience … skill and knowledge over her years as our Deputy CIO. I have great confidence that she will continue to provide a … goes to Comptroller DiNapoli for his trust and support. We have worked diligently to grow the Fund’s investments on …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundComptroller DiNapoli Releases School Audits
… his office completed audits of the Bemus Point Central School District , Byron-Bergen Central School District , … reserve. Currently, there is no statutory authority for a district to establish a reserve for post-employment …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… vacancies at major agencies , both opportunities I have highlighted in recent months. Stronger than projected … as one-time federal aid is exhausted remain a concern. “I have also called for the city to bolster its reserve levels . …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planMember Contributions – Legacy Reporting
… . Required contributions are: All contributions made by Tier 1 and 2 members participating in a contributory plan; … by the Coordinated-Escalator (CO-ESC) Retirement Plan for Tier 3 members (RSSL Article 14); the Coordinated Retirement Plan for Tier 4 and 5 members (RSSL Article 15); or Police and Fire …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsAdult-Use Cannabis (AUC)
… . Other AUC Resources Interactive AUC Map Displays the number of AUC retail dispensaries by county and AUC revenues, …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucCUNY Bulletin No. CU-580
… Purpose To provide agency instructions for processing the CUNY Rate Increase for Supervisor of Mechanics. Affected Employees CUNY employees in the title of Supervisor of Mechanics Background The rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… federal income tax. Your accumulated contributions (if any) are also payable to your beneficiary. Eligibility An … may be payable to your designated beneficiary if you have completed at least one year of service since last … terminated by resignation, employer action, retirement or any other means while receiving those benefits; or Within 12 …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members generally are not entitled to a monthly pension benefit.The first $50,000 of this …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s activities for the … accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar limits for purchases or documentation required to be maintained to support credit card purchases. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mCounty of Rockland – Budget Review (B6-16-19)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt totaling $96 million to liquidate the … succeeding fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… balance that is not needed to fund District operations. Have the faculty advisors ensure that pre-numbered receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraCUNY Bulletin No. CU-302
… 582 (SS/Med Deficiency). Affected Employees Employees who have Deduction Code 582 Background An employee’s Social … employee’s gross earnings each pay period. Agencies do not have update access to this deduction code. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582William Floyd Union Free School District – Payroll (2016M-165)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … The District does not have adequate procedures in place to ensure overtime is preapproved, and District officials … with payroll source documents (i.e., time records) to ensure that payments were based on the actual hours or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… today in Erie County Court after admitting he worked for a second school district at the same time before his scam … Frank A. Sedita, III. He is due back in Erie County Court for sentencing on June 11. “At a time when our public school … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… to fund unbudgeted capital projects. BOCES officials have improperly restricted more than $5 million of surplus …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016m