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Town of Lloyd - Financial Condition (2019M-108)
… practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Pelham - Information Technology (2019M-77)
… Personal Internet use was found on computers assigned to 10 employees who routinely accessed personal, private and … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board policies. Provide employees …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… receivable control accounts were not reconciled to unpaid customer account balances. The Board did not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately segregate … taken or planned to take corrective action. Appendix B includes our comment on an issue raised in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Bemus Point Central School District - Financial Management (2019M-216)
… The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… and reported and that Company money was safeguarded for the period January 1, 2013 through July 10, 2014. … governed by an elected 12-member Executive Board. Expenses for 2013 totaled $222,263. Key Findings The Treasurer does …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialIndustrial Development Agency Information
… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationAccidental Disability – Forest Rangers Plan
… by any annuity savings contributions you have made while in service. You must apply for Workers’ Compensation benefits … The application must be filed while you are still in service or within two years of your discontinuance from service. When filing for this benefit, “in service” is defined as while you are: Being paid on the …
https://www.osc.ny.gov/retirement/publications/1864/accidental-disabilityAccidental Disability – En-Con Police Officers Plan
… by any annuity savings contributions you made while in service. You must apply for Workers’ Compensation benefits … The application must be filed while you are still in service or within two years of your discontinuance from service. When filing for this benefit, “in service” is defined as while you are: Being paid on the …
https://www.osc.ny.gov/retirement/publications/1822/accidental-disabilityAccidental Disability – Regional State Park Police Plan
… any annuity savings contributions you may have made while in service. You must apply for Workers’ Compensation benefits … The application must be filed while you are still in service or within two years of your discontinuance from service. When filing for this benefit, “in service” is defined as while you are: Being paid on the …
https://www.osc.ny.gov/retirement/publications/1867/accidental-disabilityDiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014
… State agencies spent more than $316 million on overtime in the first six months of 2014, a jump of $22 million over the same period in 2013, New York State … State agencies spent more than $316 million on overtime in the first six months of 2014 a jump of $22 million over the same period in 2013 …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014Employer E-News Archive — 2024
… on Time Set Up Your Enhanced Reporting Transition Plan Today More Than 2,100 Employers Have Already Made the Switch … Set Up Your Enhanced Reporting Transition Plan Today More Than 2,100 Employers Have Already Made the Switch … Are Current Set Up Your Enhanced Reporting Transition Plan Today More Than 2,000 Employers Have Already Made the Switch …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024State Comptroller DiNapoli Releases Municipal Audits
… Department of Social Services and the City of Yonkers . "In today's fiscal climate, budget transparency and … and related recording and reporting inaccuracies reflected in the accounting records and monthly reports to the board. … recorded capital reserves and operating fund expenditures. In addition, the board inappropriately authorized the use of …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… The general fund’s unrestricted fund balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… the Greenburgh-North Castle Union Free School District . "In an era of limited resources and increased accountability, … auditor did not always ensure that purchases were made in compliance with district requirements. District officials … paid during the audit period totaling over $8.1 million. In addition, auditors reviewed district scholarship awards …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… how employee ownership models, which give workers a stake in the companies that employ them, not only help stabilize … security,” DiNapoli said. “Giving employees a stake in a company allows employers to convert or sell their … opportunities for workers and the communities they live in. State leaders have the opportunity to provide resources …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsState Comptroller DiNapoli Releases Municipal & School Audits
… properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an annual report. The treasurer did not: … years examined did not include fund balance estimates with a breakdown by fund as required. Chateaugay Central …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… of Waste Tire Fees (Follow-Up) (2020-F-12) A report issued in August 2019 found that DEC had made significant progress … waste tire sites. However, auditors identified delays in the timely abatement of waste tire sites due to delays in establishing a new abatement contract through the Office …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0Opinion 2000-7
… or less in which a member of the governing board or body has a prohibited interest when the following criteria are met: (1) the member of the governing board or body is elected and serves without salary (see, e.g., Town … than $5,000 in any fiscal year, the governing board or body has followed its procurement policies and procedures …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Unified Court System Bulletin No. UCS-306
… 2018, which implemented the various agreements between the Unified Court System of the State of New York and the … Unified Court System Bulletin No UCS306 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloCUNY Bulletin No. CU-307
… raise processing below. Subsequent rows with a position change to an ineligible grade or bargaining unit effective … include the EmplID, Employee Record Number, Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part Time … report include EmplID, Employee Record Number, Employee Name, Eff Date, Grade, Bargaining Unit, Sal Plan, Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-307-salary-increases-employees-represented-professional-staff