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Elwood Union Free School District – Electronic Transfers (2014M-133)
… 2012 through August 31, 2013. Background The Elwood Union Free School District is located in the Town of Huntington, … each transaction. Segregate duties to ensure that no one person can both initiate and approve electronic transfers. If one person initiates the transaction, another authorized person …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Purpose of Audit The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mMonticello 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 condition and Treasurer’s duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over payroll user access … $151 million. Key Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their assigned job duties. The District’s payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationVestal Central School District – Financial Condition (2014M-08)
… general fund spent $21.7 million less than planned. As a result of these budgetary surpluses, the District did not use … and discontinue the practice of adopting budgets that result in appropriating unexpended surplus funds that will …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Irvington Union Free School District – Information Technology (2016M-266)
… purpose of our audit was to examine internal controls over information technology (IT) for the period July 1, 2014 through February …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Horseheads Central School District – Financial Condition (2016M-138)
… schools with approximately 4,000 students, is governed by an elected nine-member Board of Education. Budgeted … years. District officials did not use any of the available money in the debt service fund to reduce debt service … funds in a manner that benefits District residents. Use money in the debt service fund to make debt payments as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… $1.76 billion, up $26.1 million from the same time last year. “Growth in local sales tax collections for April was … DiNapoli said. “Over two-fifths of counties experienced year-over-year declines for the month. My office will continue to …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearDiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% … today by State Comptroller Thomas P. DiNapoli. Overall, local collections totaled $1.86 billion for the month, up $53 …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberDiNapoli Announces State Contract and Payment Actions for June 2016
… the playing field is level and taxpayers get the best value for their money. These independent audits also …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-announces-state-contract-and-payment-actions-june-2016State Agencies Bulletin No. 1163
… Purpose To explain OSC’s automatic processing and to provide agencies with … of the Laws of 2012 which implements the agreement between New York State and PBANYS (BU31) and provides for increases to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1163-implementation-2005-2011-retroactive-increases-additional-payments-andState Agencies Bulletin No. 1927
… the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE – if the … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesMarketing Service Performance Monitoring
… use this information to periodically adjust program goals, strategies, and resource allocations. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringReal Property Tax Cap Information - Glossary
… body, or in the case of school districts, 60 percent popular vote) allowing raising taxes more than the allowable …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental … model that provides users of financial statements with information which will enhance their understanding of governmental operations and ultimately result in an increased accountability by the governmental units. …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Comptroller DiNapoli Releases State Audits
… satisfaction for 20 percent of its customers, particularly in the areas of project design and construction. Also, … overtime totaling $31,783 for administrative duties. In visits to work sites, auditors noted an excessive number … Bridges and Repairing Defects (2014-F-9) (Follow-Up) In an initial audit report issued in April 2013, auditors …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsDeath Benefits – Divorce and Your Benefits
… Law (RSSL) provides for an ordinary death benefit if a member dies while in active service (before retiring) . It … a portion of the ordinary death benefit even if the member does not appropriately designate them. Accidental Death … -EPTL § 5-1.4). The designation is revoked regardless of when the final decree of divorce, annulment or judicial …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsReporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… participate in the employer’s time-keeping system on the Standard Workday and Reporting Resolution (Resolution) and indicate …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesDetails About the Audit Process
… | Access to Records and Staff | Shared Commitment | The Audit Process | Follow-Up Engagements | Report … SGA Introduction We will be performing an audit at your organization. As a public official entrusted with handling … efficiently, economically, ethically, and equitably. The audit process is an integral part of providing an …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processState Police Bulletin No. SP-95
… in Location Pay to $1,351 annually for officers in NYC, Rockland, Westchester, Nassau and Suffolk counties. … follows: $1,126 Putnam, Orange & Dutchess counties $1,688 NYC, Rockland & Westchester counties $1,970 Nassau & Suffolk … ) of $1,061 (Putnam, Orange & Dutchess counties), $1,591 (NYC, Rockland & Westchester counties), or $1,857 (Nassau & …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-95-new-york-state-police-investigators-association-nysipa-bargaining-unit