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West Buffalo Charter School - Payroll (2018M-72)
… School officials did not update employee salaries included in offer of employment letters when salary changes were made. … guidance for School officials to ensure any changes in salary or pay rate are properly authorized, approved and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Becoming Eligible for a Benefit – Police and Fire Plan
… Once you have accrued five years of credited service, you will be vested. This means you have … collect a vested retirement benefit at age 63. The amount of your vested benefit is based on your service, age at …
https://www.osc.ny.gov/retirement/publications/1512/becoming-eligible-benefitBecoming Eligible for a Benefit – Career Plan
… be vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 … — you do not have to fill out any paperwork or file an application to become vested. However, you will need to file an application to begin receiving your vested benefit. 1 …
https://www.osc.ny.gov/retirement/publications/1642/becoming-eligible-benefitBecoming Eligible for a Benefit – New Career Plan
… be vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 … — you do not have to fill out any paperwork or file an application to become vested. However, you will need to file an application to begin receiving your vested benefit. 1 …
https://www.osc.ny.gov/retirement/publications/1515/becoming-eligible-benefitBecoming Eligible for a Benefit – Non-Contributory Plan with Guaranteed Benefits
… Once you have accrued five years of credited service, you will be vested. This means you have … collect a vested retirement benefit at age 63. The amount of your vested benefit is based on your service, age at …
https://www.osc.ny.gov/retirement/publications/1513/becoming-eligible-benefitTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 125 … the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… the County as required. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, supported, …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… provide fire protection services to the Towns of Union and Maine. From March 2013 through February 2014, the Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303DiNapoli Releases Rockland County Budget Review
… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewTown of Italy – Multiyear Planning (2017M-53)
… officials have not established a multiyear financial or capital plan. Town officials have not established a fund … Key Recommendations Develop multiyear financial and capital plans to ensure that financial resources are available to replace capital assets in a timely manner. Develop a fund balance and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Island Trees Union Free School District – Overtime (2016M-389)
… The District does not have written overtime procedures, and employees are not required to obtain written approval … prior to working overtime. Key Recommendation Develop and implement formal written procedures to properly control and monitor overtime by documenting the approval and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389State Comptroller DiNapoli Releases Municipal Audits
… of Massapequa Park , Orange County , Pine City Fire District No. 1 , Town of Porter , Putnam County , Village of … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … of Stillwater – Capital Project and Settlement Award Accounting (Saratoga County) The clerk-treasurer did not …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsLGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… 2010 Board and Committee Meetings - Adopted Minutes Board of Directors Meeting Minutes Board Meeting January 9, 2020, … Plan for Fiscal Years 2020-21 through 2023-24 (As of September 30, 2020) Mid-Year Update to the Approved Budget … Plan for Fiscal Years 2019-20 through 2022-23 (As of September 30, 2019) Mid-Year Update to the Approved Budget …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansNew York’s Economy and Finances in the COVID-19 Era
… million, compared to $228.3 million a year earlier, while casino revenue in April through June fell from $49.1 million …
https://www.osc.ny.gov/reports/covid-19-august-5-2020State Comptroller DiNapoli Releases State Audits
… consistency and efficiency of certain services it provides to its customers. Procurement card rebates have increased by … Department of Health (DOH) Medicaid Payments Made Pursuant to Medicare Part C (Follow-Up) (2016-F-16) An audit released … did not meet billing requirements as well as overpayments due to duplicate fee-for-service and managed care claims. At …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1Opinion 2002-11
… must be granted "in accordance with a system adopted by the program sponsor". In general, the system "shall … that points "shall be granted" for activities designated by the program sponsor, selected from a list of activities … annually in order to receive twenty-five points credit". By setting forth two separate and distinct categories of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0New York’s Economy and Finances in the COVID-19 Era
… on the State Fiscal Year 2020-21 Enacted Budget Financial Plan Report on the State Fiscal Year 2020-21 Enacted Budget: …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Opinion 89-33
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit … the office of auditor, the board of trustees shall audit all claims against the village ... [Emphasis added] … day, week, month or year may be paid without prior audit. All payrolls, or other claims for compensation, for personal …
https://www.osc.ny.gov/legal-opinions/opinion-89-33State Comptroller DiNapoli Releases Municipal & School Audits
… occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May … The supervisor also did not provide the board with records for the annual audit, as required. Had the accounting records … cases totaling $175,940 were excluded from the annual report. In addition, the court and trust register did not …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… The state Office of Children and Family Services (OCFS) could not … certifications, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. "The state … 2017. Auditors used foster care population data provided by OCFS to select a sample of six counties (Erie, Ontario, …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversight