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State Agencies Bulletin No. 999
… employees who elect to retire under the 2010-11 Retirement Incentive Program Background Chapter 105 of the Laws of 2010 authorized a two track Retirement Incentive Program intended to achieve permanent financial savings. The Retirement Incentive Program includes a Targeted Retirement Incentive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesCity of Yonkers – Budget Review (B6-15-15)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Irvington Union Free School District – Information Technology (2016M-266)
… purposes or the inappropriate use of IT equipment. The email policy allows for the use of personal email through … acceptable use policy because the District’s web filtering software is not configured to block access. Key … Monitor Internet usage and configure the web filtering software to block access to sites that violate the acceptable …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266William Floyd Union Free School District – Payroll (2016M-165)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … The District does not have adequate procedures in place to ensure overtime is preapproved, and District officials … with payroll source documents (i.e., time records) to ensure that payments were based on the actual hours or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Ordinary Death Benefit – Career Plan
… Your beneficiary may be entitled to an ordinary death benefit, in … benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt … contributions (if any) are also payable to your beneficiary. Eligibility An ordinary death benefit may be …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Free School District (District) Board of Education (Board) and District officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: Aggregate 31 change orders, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Newark Valley Central School District – Procurement (2022M-60)
… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … did not always seek competition for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may not have been procured economically and in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial … provides garbage collection and recycling pickup services to households and businesses in parts of the Town of … sanitation supervisors for which it had no legal authority to do so, and the District, as a result, made more than …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… designated community development projects or redevelopment plans in the City of Rochester. The Land Bank, which is … $4.6 million since 2014. Key Findings Land Bank officials do not adequately monitor aspects of performance such as the … profits from the sale of rehabilitated homes. Review individual cash disbursements. Ensure that a proper audit of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Prior to processing vouchers for payment, the Office of the State Comptroller’s (OSC) Offset … Prior to processing vouchers for payment the Office of the State Comptrollers OSC Offset …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded … Key Findings The Board did not provide adequate oversight to ensure that financial activities were properly recorded … accounting records or provide regular financial reports to the Board. She also did not file required annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Village of Richmondville – Disbursements (2012M-178)
… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly monitored the … Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The Village of Richmondville is … were made. Payments totaling $1,386 were made to the Clerk-Treasurer without Board approval and all …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to … The Town of Halfmoon is located in Saratoga County and has a population of approximately 21,500. The Town is governed by a Board that comprises a Town Supervisor and four Councilmen. The Town’s general fund budget for the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55College at Brockport – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash receipts … when purchasing goods and services that, according to the Village’s purchasing policy, must be purchased using competition. The Board did not adopt policies to govern the use of the Village’s credit cards. The …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … in Sullivan. The District provides fire protection to over 15,300. The District is governed by an elected … The Board adopted unrealistic budgets that contributed to the growth of total fund balance by 21 percent between …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80State Agencies Bulletin No. 1855
… is not correct, agencies must send an email to the Tax and Compliance mailbox providing the correct address prior to … regarding this bulletin may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-taxIntroduction – Travel and Conference Expense Management
… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for … to provide guidance regarding the management of travel and conference expenses. Some examples of our audit findings in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionCollege at Cortland – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesTown of Caroga – Supervisor’s Records and Reports (2015M-182)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, … The purpose of our audit was to assess the completeness and accuracy of the Towns records and reports for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182