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Franklin County – Fiscal Stress (2013M-252)
… our audit was to review the County’s financial condition for the period January 1, 2009, to June 30, 2013. Background … as the Chairman. The County’s budgeted appropriations for the 2013 fiscal year are approximately $100.5 million. Key Findings The Legislature adopted budgets for the general fund that were not structurally balanced, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… 2012 through February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County … Village of Red Creek Board Oversight of the ClerkTreasurer and Water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Franklin Square Water District – Life Insurance Policies (2013M-127)
… individual life insurance policies to the District’s Commissioners and employees for the period January 1, 2012, … District is governed by an elected three-member Board of Commissioners (Board), comprising a Chairman, a Secretary, … be provided with a life insurance policy that, after 10 years, will be transferred to them upon retirement. While GML …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Utica City School District – Financial Condition (2013M-341)
… from the prior year, the District has very little cushion for managing unforeseen events. To meet short-term …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… has a well-designed set of control procedures that can provide reasonable assurance that thefts of cash receipts … District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsState Agencies Bulletin No. 1718
… is defined as parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work. It does not include parking at or near the employee’s home. Parking is provided by an employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsOpinion 90-4
… pond within the village where such pond is an integral part of the village's drainage system and where the filled in … Finally, you indicate that the owners of certain of the properties surrounding the pond have asked the village to … on private property if the pond serves as an integral part of the village's drainage system and the undesirable …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Elevator Safety
… that are subject to the New York City Administrative Code, Building Code, and the Rules of the City of New York. … elevators are tested, and monitors the results. The Building Code requires elevators under DOB’s jurisdiction to …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyArea #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… partial related services, such as speech or occupational therapy, with the number declining to 13% in January 2021. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesState Police Bulletin No. SP-217
… of OSC’s automatic processing and provide instructions for payments not processed automatically. Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … Agreement between New York State and NYSPIA and provides for an increase to the bi-weekly 8 Year Seniority Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-217-april-2021-increase-8-year-seniority-pay-state-police-represented-newGlossary
… he unclaimed funds glossary outlines the terminology used within unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryComptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Alton Fire District , Village … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … State Comptroller Thomas P DiNapoli today announced his office completed audits of the Alton Fire District Village of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… of our audit was to evaluate the Town’s methodology for allocating administrative costs for the period January 1, 2011, to September 30, 2012. … The town-wide general fund budget was $42,383,100 for the 2011 fiscal year and $43,865,900 for the 2012 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Selected Employee Travel Expenses
… travel procedures (absence of original receipts) for one employee who separated from the Department in February 2011. … University of New York College at Cobleskill – Selected Employee Travel Expenses (2012-S-143) State University of New York College at Oneonta – Selected Employee Travel Expenses (2012-S-145) …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… may be prepared using the Domestic Relations Order (DRO) template, which has been developed by NYSLRS with guidance … agreements reached between parties concerning the division of the pension benefits. While it’s use is not required, DRO … as shown in the examples next to the fields. An incomplete form cannot be saved. Once you have completed the form, click …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… trends because the Council did not require that the Commissioner prepare and present detailed and periodic … plan to reduce the outstanding debt. Require the Mayor and Commissioner to prepare periodic and timely reports for the Council. Require the Commissioner to provide timely audited financial statements …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30State Agencies Bulletin No. 1903
… was equal to or greater than the Job Rate of the lower graded position and whose salary upon application of … is entitled to the job rate credit for service in the lower grade. The increment code of an employee receiving the … the employee is entitled to have the increment code of the lower grade reinstated. If the Payroll Status was Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1903-april-2021-civil-service-employees-association-csea-performanceLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
Lumberland Fire Department Inc Controls Over Financial Activities 2014M110
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Alexander Central School District – Financial Condition (2015M-227)
… period July 1, 2010 through August 4, 2015. Background The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and … Alexander Central School District Financial Condition 2015M227 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227