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Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)

… operations for the period June 1, 2011 through November 30, 2012. Background The Village of Westbury is located in …

https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301

Definitions – Contribution Stabilization Program

… Normal Rates Employer contribution rates for each retirement plan are determined annually by NYSLRS’ … is an employer’s total bill, excluding payments for group term life insurance, deficiencies, previous … the total normal contributions by the total billable salary from all participating employers in a system for the …

https://www.osc.ny.gov/retirement/employers/csp/definitions

Opinion 88-69

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … entitled to receive services under the town's contract (32 Opns St Comp l976, p 1). Therefore, if a village and town …

https://www.osc.ny.gov/legal-opinions/opinion-88-69

Town of White Creek – Board Oversight of Financial Activities (2013M-64)

… 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a … and records of the Supervisor and Town Clerk. … Town of White Creek Board Oversight of Financial Activities 2013M64 …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64

DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024

… risks and potential changes at the federal level, calls for careful budgeting on the part of local officials to … year. Growth in the city’s collections was boosted by increases in the number of tourists, which nearly matched … varied among counties, with over half (31 of 57) seeing increases. St. Lawrence County had the highest growth at …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024

Taxes and Interest

… utility refunds and certain court funds. Interest is paid for a period of five years from the date we receive the … the cash value of the security. In most cases, claims for securities will include any dividends or accruals that … value of securities, you’ll receive an IRS 1099-B form for each security transaction in January following the year …

https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interest

Annual Employer Contributions – Employer Contributions and Rates

… during the most recently completed State fiscal year (for more information, visit the Fiscal Year Earnings and … Adjustments page ) ; and The employer contribution rates for the retirement plans and optional benefits you offer. Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS …

https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributions

Tuckahoe Common School District - Financial Condition (2018M-191)

… fiscal years 2014-15 through 2016-17 that was not needed to fund operations. Overfunded three of the five reserves. … historical or known trends. Use appropriated fund balance to fund operations. Use excess fund balance and reserves to benefit taxpayers. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191

Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)

… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … by a 10-member Board of Directors, contracts with the Town to provide fire protection and emergency services. Budgeted … the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financial

Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act

… and state Senator Jose Peralta co-authored an op-ed on the NYS DREAM Act. If passed, the bill would extend the state’s Tuition Assistance Program … and state Senator Jose Peralta coauthored an oped on the NYS DREAM Act …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-act

Buffalo United Charter School - Financial Management (2018M-197)

… Heritage Academies, Inc. (NHA), which is responsible for the general management and control of the School’s …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197

Flanders Fire District – Disbursements (2014M-199)

… Purpose of Audit The purpose of our audit was to determine whether disbursements were properly processed … be assured that it reviews and approves all claims prior to payment. Key Recommendation Compare all claim vouchers with a list of checks to be approved before payment and compare an approved warrant …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199

Town of Stafford - Procurement (2018M-134)

… Determine whether the Town used a competitive process to procure goods and services. Key Findings The Board has not … for the purchase of goods and services not subject to competitive bidding and consider lowering the amounts to encourage competition. Town officials generally agreed …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134

Town of Chester – Time and Attendance Records (2017M-287)

… over employee time and attendance and leave records for the period January 1, 2016 through October 2, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $11.8 million. Key Findings … Recommendations Implement comprehensive written procedures for time and attendance. Require all employees to complete …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287

Clinton County - Separation Payments (2018M-44)

… Key Findings The County lacked effective procedures to ensure employees were accurately paid separation payments. … of separation payments. Direct the County’s legal counsel to review the identified overpayments and take appropriate action to recover those funds and reimburse identified …

https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44

Carmel Central School District - Extra-Classroom Activities (2018M-45)

… sales tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not … Ensure applicable sales tax is collected and remitted to the State. Update and amend the ECA fund policy and establish written procedures to supplement it. District officials agreed with our findings …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45

McLean Fire District - Financial Operations (2017M-296)

… stock. District officials agreed with our recommendations and indicated they planned to take corrective action. … …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296

Leaves of Absence – Police and Fire Plan

… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave … Family and Medical Leave Act. Workers’ Compensation Tier 1 members will usually receive up to one year of service …

https://www.osc.ny.gov/retirement/publications/1512/leaves-absence