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Selected Aspects of Discretionary Spending
… retail, and park space within its designated 92-acre site." To accomplish this mission, the Authority incurs …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingState Agencies Bulletin No. 147
… (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy payroll system. Effective Date Immediately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditSummitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies … sustaining an organization’s critical business processes in the event of a disruption. It provides detailed guidance …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Shawangunk - Sewer District Charges (2018M-122)
… Objective Determine whether the Town properly charged the New York State Department of Corrections and Community … Determine whether the Town properly charged the New York State Department of Corrections and Community …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Village of Maybrook – Financial Condition (2020M-54)
… balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating … adequate fund balance is available before appropriating it to finance operations. Develop and adopt a fund balance … and have initiated or indicated they planned to initiate corrective action. Subsequent Event Our audit …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Hounsfield - Claims Auditing (2019M-215)
… totaling $783,400, the Supervisor paid $124,000 in claims (16 percent) that were either not presented to the Board or …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Village of Arkport - Information Technology (2019M-203)
… Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided … Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … update all IT policies and procedures to reflect changes in technology and the Village’s computing environment, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Town of Watertown Fire District – Procurement (2022M-155)
… at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Pearl River Union Free School District – Fixed Assets (2022M-126)
… did not properly monitor and account for 70 percent of fixed assets reviewed totaling $546,527. This can be … multiple exceptions): 21 fixed assets with a combined cost of $55,832 were not recorded on the inventory list. District … were unable to locate 26 fixed assets with a combined cost of $57,516. 31 fixed assets with a combined cost of $88,931 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Town of Groton – Long-Term Planning (2022M-113)
… repair costs during the audit period. If equipment is in need of repair on a regular basis, services to taxpayers … and financial plans to replace highway capital assets in a timely manner. Consider funding reserves for the highway …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Town of Marathon – Claims Audit Process (2022M-124)
… prior to approving them for payment. As a result, the risk is increased that claims could have been paid for …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Newark Central School District – Employee Benefits (2024M-40)
… complete report – pdf] Audit Objective Determine whether Newark Central School District (District) officials … Determine whether Newark Central School District District officials accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Sandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43State Comptroller DiNapoli Releases Municipal Audits
… did not follow the enforcement procedures prescribed by the city code. Town of Morris – Justice Court Operations … manage the town’s financial condition is further hampered by not requiring regular financial reporting. Town of Wolcott …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-260
… of the April 2018 Location Pay, Location Mid-Hudson and Senior Officer Series Differential Increases. Affected … Association 87 Management/Confidential 86 Unrepresented and Benefits Ineligible Employees 88 New York City Judicial … between the Unified Court System of the State of New York and the affected bargaining units (DR, F8, G9, SA, SD, SG, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-260-april-2018-increases-location-pay-location-pay-mid-hudson-andState Police Bulletin No. SP-138
… Purpose To explain OSC’s automatic processing of State Police Expertise Pay. Affected Employees Division of State Police employees in Bargaining Unit 62 Background … Payment Information and Eligibility Criteria Division of State Police employees represented by Bargaining Unit 62 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-payState Police Bulletin No. SP-142
… Purpose To explain OSC’s automatic processing of State Police Expertise Pay. Affected Employees Division of State Police employees in Bargaining Unit 62 Background … Payment Information and Eligibility Criteria Division of State Police employees represented by Bargaining Unit 62 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-142-2012-state-police-expertise-payState Police Bulletin No. SP-147
… Pay. Affected Employees Division of State Police employees in Bargaining Unit 62 Background Chapter 70 of the Laws of … eligible status on 11/01/13, OSC will automatically insert a row onto the Additional Pay page with the following … Amount. Miscellaneous Payment Information Expertise Pay is pensionable and included in the calculation of overtime. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-payCost-of-Living Adjustment – State Police Plan
… each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the … your benefit). The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance amount, … a pension payment option that pays a lifetime benefit to your beneficiary, and if the beneficiary is your spouse, …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustment