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Adult-Use Cannabis (AUC)
… marijuana, in New York State. MRTA also establishes rules for the collection and subsequent distribution of taxes … The Office of the State Comptroller (OSC) is responsible for making AUC tax revenue payments to counties and NYC. We … product sales within the county. OSC is not responsible for distributing AUC tax revenue to cities, towns and …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… activities for the period January 1, 2013 through August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… deposit funds in a timely manner and sign school deposit forms. The Board did not appoint a faculty auditor to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… System and your death occurs: While you are on the payroll; While you are on an authorized medical leave of … two years) following the last date you were paid on the payroll, provided your employment has not been terminated by …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitCounty of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Ordinary Death Benefit – Career Plan
… benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitCity of Lockport – Independent Audit Services (2014M-238)
… 31, 2012. Background The City of Lockport is located in Niagara County and has a population of approximately … Previous audits demonstrated signs of fiscal stress in several areas and determined that the City’s accounting records were in poor condition, which the certified public accounting …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… System and your death occurs: While you are on the payroll; While you are on an authorized medical leave of … two years) following the last date you were paid on the payroll, provided your employment has not been terminated by …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitCUNY 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 … rate chart and additional information are contained in a memorandum dated 09/01/2015 from Carmelo Batista, Jr. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsCUNY Bulletin No. CU-302
… gross wages after the issuance of the final paycheck in a calendar year. Currently, the biweekly amount to be recovered … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582Woodbourne Fire District – Board Oversight (2023M-98)
… expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, … B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… Treasurer, receive written financial reports or review bank and investment statements and canceled check images. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Suffern – Budget Review (B8-15-13)
… evaluation of the Village of Suffern’s proposed budget for the 2015-16 fiscal year. Background The Village of Suffern, located in Rockland County, has adopted a budget for fiscal year 2015-16 of approximately $17.9 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Village of Ilion – Information Technology (2015M-34)
… and computer resources and the Water Department’s system for the period January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.6 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Bombay – Justice Court Operations (2015M-208)
… the audit period had not been deposited into a Court bank account. The Justices did not provide adequate oversight … and did not compare manual cash receipt records to the bank deposits. Accurate and complete bail records were not maintained and bank reconciliations and accountability analyses were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… plans to school officials and SED confidentially. 2 1 For one school, we only reviewed the 2018-19 district-wide …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1State Comptroller DiNapoli Releases Municipal Audits
… information is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance … was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another … was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming County) The payments town …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Woodridge – Financial Condition (2013M-172)
… the insulation of the highway department garage in January 2013 and changing the date of elections. The Board …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… purpose of our audit was to examine the School’s process for selecting and negotiating the related financial terms to obtain building space for school operations for the period July 1, 2006, to April 22, 2013. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Genesee Falls – Fiscal Stress (2013M-146)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2011, through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The elected Town Board is the legislative body responsible for managing Town operations, including establishing internal …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146