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DiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… but the city will face some dire choices in 2021 if the federal government does not deliver direct aid to state and local governments soon, according to a budget analysis released today by State Comptroller Thomas P. DiNapoli. “The city’s budget this year was aided by …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefState Agencies Bulletin No. 1526
… paid through the New York State Payroll System Background In November of 2012, OSC created a new employee identifier in the payroll system to eliminate the use of social security … to safeguard the NYS EmplID as well as all employee data in the Payroll System. Agency personnel should take the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemTrash Can Free Stations Pilot Program (Follow-Up)
… evidence that the Pilot Program was effective. Key Finding MTA officials have made progress in correcting the problems …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followManagement and Control of Employee Overtime Costs (Follow-Up)
… Management and Control of Employee Overtime Costs ( 2009-S-87 ). Background Our initial report, issued on August 17, 2011, determined that the Port Authority of New York and New Jersey (Port Authority) generally did not …
https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-followTown of Ephratah – Accounting Records and Reports (2022M-138)
… and timely financial records and reports. Key Findings In 2017, OSC issued an audit report 1 that included findings … to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without … by $60,948. Bank reconciliations were not performed in a timely manner. Annual Update Documents (AUDs) from 2015 …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Henrietta Fire District – Financial Condition (2021M-27)
… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27XVI.3 Overview – XVI. Financial Reporting
… of outlining the scope of what is and what is not included in the State's periodic financial reports and why. The principles described in this chapter are applicable only to the central State … for within the State's fund structure maintained or tied in with the SFS. It does not apply to the independent public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved … ensured the claims we reviewed were adequately documented, for appropriate purposes and properly audited and approved … the District $1,855 by adopting federal per diem rates for travel expenses. Key Recommendations Consider amending …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedCUNY Bulletin No. CU-823
… dues increase for employees represented by IBT, Local 237 in Bargaining Units SB, SE, SM, SP, ST, SU, SV, SW, SX and … Employees: Employees represented by IBT, Local 237 in Bargaining Units SB, SE, SM, SP, ST, SU, SV, SW, SX and SZ … are affected. Effective Dates: Changes will be effective in paychecks dated May 1, 2025. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-823-international-brotherhood-teamsters-ibt-local-237Oversight of Sidewalk Sheds
… and removed when required, are safely maintained, and have valid operating permits. The audit covered the period … of sheds. Hazardous conditions that are not corrected can have severe consequences, as in the case of a pedestrian … as follows: 49 of the 60 sheds (82 percent) did not have publicly displayed permits, as required. 27 of the 60 …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsState Comptroller DiNapoli Releases Municipal Audits
… prepared monthly accountabilities or bank reconciliations. In addition, cash in a retired justice’s bank account exceeded known … all hall rental receipts were collected and deposited in a district bank account. City of Hornell – Foreign Fire …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0South Huntington Union Free School District – Financial Condition (2016M-132)
… The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, … officials overestimated general fund appropriations in the last three adopted budgets, resulting in operating surpluses totaling approximately $10.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Merrick Union Free School District – Financial Condition (2016M-240)
… December 31, 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, Nassau … are used for their intended purpose. … Merrick Union Free School District Financial Condition 2016M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Valhalla Union Free School District – Financial Condition (2015M-333)
… the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates four … four consecutive fiscal years and underestimated revenues in two of the four fiscal years, creating cumulative … for their established purposes since being established in 2011. Key Recommendations Develop realistic budgets based …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Village of Lewiston – Purchasing (2013M-45)
… 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 … budgeted appropriations total approximately $2.4 million in the general fund and $.9 million for the water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45One-Year FAS – Career Plan
… pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately … 20 percent. Any amount over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasCounty of Cortland – Departmental Operations (2013M-157)
… December 12, 2012. Background Cortland County is located in central New York State and has a population of … and incurring an average of more than $500,000 annually in overtime. The County could save from $44,000 to $177,000 a … year depending on the number of additional officers hired in the jail and road patrol. The County is not imposing …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157One-Year FAS – Police and Fire Plan
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – New Career Plan
… pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately … 20 percent. Any amount over 20 percent will be excluded from the calculation. *For Tier 5 members, the total amount …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fas