Search
Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… than $100,000 6% … Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… of our audit was to evaluate the District’s controls over payroll user access and payroll certifications for the period … payroll certification procedures do not require the accountant to trace the payroll amounts to source documents …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… Purpose of Audit The purpose of our audit was to determine if Village officials adequately planned for the … Key Findings The bio-digester subjects the Village to significant risks because if the potential users discontinue operations or opt not to use the bio-digester, the Village will continue to incur …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… (District) officials helped safeguard personal, private and sensitive information (PPSI) by developing controls and communicating an acceptable use policy (AUP) to business … officials did not help safeguard PPSI by developing and communicating a comprehensive AUP to business office …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… and disbursements, credit cards, utility payments and payroll processing. Require supporting documentation for all …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Educators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… included in our initial audit report, Educators for Children, Youth and Families, Inc. - Use of Contract … was issued on August 20, 2010, examined whether Educators for Children, Youth and Families, Inc. (Educators) … that offer after-school services to children. To receive reimbursement for its program-related expenditures, Educators …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… and bylaws are being followed, and did not establish a code of ethics. Although the Administrative Board authorizes … Modify the current policies and procedures to establish a code of ethics, ensure that cash receipts are documented and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPort Jefferson Union Free School District – Information Technology (2014M-039)
… report ] Purpose of Audit The purpose of our audit was to evaluate the District’s IT infrastructure for the period … has not established a computer use policy for employees to define appropriate user behavior or procedures to ensure the security of the District’s IT system. There are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Purpose of Audit The purpose of our audit was to examine internal … The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District … which comprises five elected members. The District’s budgeted general fund expenditures for the 2010-11 and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… are based on duly approved payrolls and that required State and Federal taxes are withheld and transmitted to the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management … from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Opinion 88-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Appropriations and Expenditures (in recognition of municipal service - refreshments to foster parent …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 95-5
… in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal … issued to finance purchase of emergency communication system) COUNTY LAW, §§301(8), 307: Surplus surcharge revenues … which has implemented the enhanced emergency telephone system (E911) surcharge authorized by County Law, Article 6 …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… for the Office of Unclaimed Funds. State University Construction Fund $2.3 million with Armor-Tite Construction Corp. for the … million to CaremarkPCS Health LLC to provide pharmacy benefit services for the Empire, Excelsior, and Student …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Town of Clifton , City of Glen Cove , … Thomas P DiNapoli today announced his office completed audits of the Town of Clifton City of Glen Cove Smithtown …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2City of Newburgh – Budget Review (B22-6-10)
… 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in the …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10March 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers Accounting Requirements Summary Chapter 497 of the Laws of … in which the violation occurred. These monies must be used to fund the handicapped parking education program. The …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programContributing Toward Your Retirement – Regional State Park Police Plan
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 member covered by Article 11 … less 3% $45,000.01 to $55,000 3.5% $55,000.01 to $75,000 4.5% $75,000.01 to $100,000 5.75% More than $100,000 6% There …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementHyde Park Central School District – Financial Management Practices (2012M-172)
… do not exceed the amounts reasonably deemed necessary to pay for the cost of judgments and claims arising from the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… that the Treasurer maintains complete, accurate and timely records and submits monthly and annual financial reports to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072