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Village of Altmar – Apparent Misappropriation of Funds (2013M-331)

… Purpose of Examination The purpose of our examination was to determine if the Village … was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, voters in the … Village of Altmar Apparent Misappropriation of Funds 2013M331 …

https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331

Charlotte Valley Central School District – Financial Condition (2013M-232)

… that over-estimated expenditures by almost $2 million, with over-estimating the students with disabilities account comprising almost 68 percent of … Adopt realistic budgets that are consistent with the District’s actual revenues and expenditures. Set …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232

Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)

… 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The Board of Trustees comprises three … two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key Findings The …

https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114

Wyoming County Industrial Development Agency – Project Management (2015M-62)

… statutory requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet of a vacant mill … requirements. Review with WCIDA legal counsel whether the Center Street Business Center project is a permissible IDA …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-project

Town of Clare – Fiscal Stress (2013M-317)

… estimate the amount of fund balance that will be available at year end. As a result, the Board has heavily relied on … estimate the amount of fund balance that will be available at year end. Appropriate only available fund balance to …

https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317

Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)

… December 31, 2013. Background Each county Department of Social Services (Department) is responsible for providing … temporary help to eligible individuals and families with social service and financial needs to assist them with … lives. The Departments provide and manage a wide range of social welfare programs. To accomplish their missions, the …

https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1

Village of Endicott -- Budget Review (B17-4-7)

… deficit in the Villag's general fund as of May 31, 2004. New York State Local Finance Law Section 10.10 requires …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7

Government-Wide Financial Data – 2021 Financial Condition Report

… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … of net assets applicable to a future reporting period); and The difference between assets and deferred outflows of resources, and liabilities and …

https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data

CUNY Bulletin No. CU-336

… Purpose To inform CUNY payroll staff of new PayServ code to use when submitting a Managerial Performance Based … payment based on performance. The existing Time Entry code for this payment was not adequate to identify the Time … May 15. OSC Actions OSC has created a new Time Entry earn code to improve the identification and accuracy of this Time …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-336-cuny-managerial-performance-based-bonus

State Agencies Bulletin No. 777

… a raise, increment or longevity pay that is effective after January 1, 2008 will remain at the same amount for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/777-civil-service-employees-association-csea-dues-and-agency-shop-fee

CUNY Bulletin No. CU-735

… Group U6 unrepresented group TQ Steamfitters Local 638 U5 Steamfitters Local 638 Background The City University of New York (CUNY) agreed …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-units

Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds

… for Sept. 12, 2018. Assistant District Attorney Brian Fitzgerald, Deputy Bureau Chief of the Westchester District …

https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fire

DiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults

… programs (SADS) in New York operate without regulations or licenses, leaving disabled adults or seniors at potential risk, according to an audit released … the elderly in New York. “Absent a universal licensing or registration requirement, no agency has a complete …

https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adults

Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor

… investigation. Prosecuting the case are Senior Counsel Darren Miller and Assistant Attorney General Bridget …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developer

Area #10 – Firewalls and Intrusion Detection – Information Technology Governance

… against unauthorized access and disruption, the network administrator should configure firewall rules to allow only … is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … activity to and from a particular computer. Because the log information maintained may be too voluminous to review on …

https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detection

County Medicaid Costs

… their recently adopted 2005 budgets, indicates that county general fund budgets (outside New York City) are … These increases are part of a continuing trend in county budgets, where Medicaid expenditures (those reported to OSC in county annual financial reports) have more than doubled in …

https://www.osc.ny.gov/local-government/publications/county-medicaid-costs

State Agencies Bulletin No. 1833

… Salary Plan, Bargaining Unit, and Additional Pay Amount. Tax Information These monies are taxable income and are … mailbox. Questions regarding taxes may be directed to the Tax and Compliance mailbox. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-pay

State Agencies Bulletin No. 2425

… Year 2025-2026 Unit/Override Rate Seasonal Loc Pay - 8 hour (LCA) $2,915.06 Seas Loc Over 1520 - 8 hr. (LCB) $1.92/hour Seasonal Loc Pay - 7.5 hrs. (LCC) $2,915.06 Seas Loc Over 1425 - 7.5 hr (LCD) $2.05/hour Seas Loc Pay Mid Hudson-8 hr. (LCE) $1,457.53 Seas LOC …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2425-fiscal-year-2025-2026-increase-seasonal-location-pay-and-seasonal