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Opinion 92-47
… (of E911 surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge moneys need not be segregated in … purpose. You ask whether a county must segregate Emergency 911 (E911) System surcharge moneys in a "separate account". … Whether a county must segregate Emergency 911 E911 System surcharge moneys in a separate account …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases Audits
… have been issued. State Education Department: The Network for Children's Speech, Occupational & Physical Therapy (CTN) … 2014 found the office had not established criteria for how long it should take to assign, address, or resolve tenant …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… the wheel truing equipment to round off flat spots on rail car wheels, the facility was also not used for periodic … and secure the facility from January 1, 2013 to June 30, 2016. New York City Department of Housing Preservation … over 60 days, resulting in an estimated $740,000 in lost rental revenue. On March 31, 2017, 15 apartments at Clinton …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Rochester Prep Charter School 3 – IT Asset Management (Monroe County) Although the school board contracted with a management company to … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsOrdinary Death Benefit – Career Plan
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … benefit may be payable to your designated beneficiary if you have completed at least one year of service since last … Your family or employer should notify us of your death as soon as possible so we can send the appropriate forms to your …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitCUNY Bulletin No. CU-580
… for processing the CUNY Rate Increase for Supervisor of Mechanics. Affected Employees CUNY employees in the title of Supervisor of Mechanics Background The rate increases are pursuant to … for processing the CUNY Rate Increase for Supervisor of Mechanics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsCUNY Bulletin No. CU-302
… can originate from an erroneous exemption from employment taxes (i.e. the employee’s FICA Status on the Job Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582County of Rockland – Budget Review (B6-16-19)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61619 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… multiple signatures when withdrawing funds from its bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar limits for purchases or documentation required to be … did not maintain complete and accurate records to account for all of the Company’s financial activities and did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mCity of Lockport – Independent Audit Services (2014M-238)
… because they did not use a request for proposal (RFP) process to solicit written proposals for audit services. The … contained significant discrepancies. Key Recommendations Revise the procurement policy to require the use of RFPs when obtaining independent audit services and develop a process to be used in reviewing and rating the proposals to …
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
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … benefit may be payable to your designated beneficiary if you have completed at least one year of service since last … Your family or employer should notify us of your death as soon as possible so we can send the appropriate forms to your …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … benefit may be payable to your designated beneficiary if you have completed at least one year of service since last … Your family or employer should notify us of your death as soon as possible so we can send the appropriate forms to your …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitWilliam Floyd Union Free School District – Payroll (2016M-165)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … the Payroll Manager for accuracy or compares the payroll registers with payroll source documents (i.e., time records) … for overtime before the work is performed. Compare payroll registers to source documents when certifying payrolls to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … Division of Investigations, 14th floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… of Audit The purpose of our audit was to review the BOCES’ management of financial activities for the period July 1, … The Orleans Niagara Board of Cooperative Educational Services (BOCES) is a governmental entity covering the area … Orleans and Niagara counties. BOCES, which provides shared services in which component districts participate to enhance …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, … through 2015-16, the Board adopted budgets that resulted in operating surpluses each year ranging from $216,000 to … to commute from home to work, which was not provided for in a written agreement. The District reimbursed an ineligible …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedHighland Central School District – Financial Condition (2013M-358)
… our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The Highland Central School District is … plan to accumulate fund balance, within the legal limit, so that the District is prepared for unexpected expenses or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s … January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and … Village of Ilion Information Technology 2015M34 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Red Hook Central School District – Financial Management (2016M-105)
… July 1, 2014 through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as … Red Hook Central School District Financial Management 2016M105 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management and its … District officials did not implement performance measures to effectively and efficiently manage transportation costs. … consider prior years’ financial results and develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management