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Unified Court System Bulletin No. UCS-245
… Longevity (JLO) Increase. Affected Employees All employees in the following Bargaining Units who met the eligibility criteria and received payment for the 2017 Judicial Longevity bonus payment. Suffolk County … of Nassau County (Bargaining Unit DR), provides for a $50 retroactive increase in Judicial Longevity payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-retroactiveExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … debt 72,728,293 360,281 73,088,574 8,690,746 Restricted for debt service 1,451,996 1,451,996 Unrestricted … as proprietary funds, the nature of the activity accounted for in them is generally governmental. By reporting internal …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Opinion 88-27
… NYS2d 889, 432 NE2d 761 [1982]). Thus, prior to the 1977 amendment of the statute (L 1977, c. 965, §1), which, inter … 164, 388 NYS2d 397 [1976]). Moreover, prior to the 1977 amendment, it was settled that the rights of a disabled … ). In Pease , supra , which was decided prior to the 1977 amendment to General Municipal Law, §207-a, it was held that …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Corporate Governance
… Comptroller DiNapoli uses his voice as a major investor to identify and mitigate risk, and improve corporate policies … asking corporate boards to address specific issues; Voting on board directors and shareholder proposals at … critical to ensuring that the Fund is best-positioned for market changes stemming from the transition. The Fund has …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, efficiency, and … Efficiency (SAGE) Commission, established the Business Services Center (Center) within the Office of General Services (OGS) as a centralized office for processing Human …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesQuality of Internal Control Certification
… Purpose To determine whether the Division of State Police (Division) submitted timely a quality Internal Control Certification to the Division of … To determine whether the Division of State Police Division submitted timely a quality Internal …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationComptroller DiNapoli Releases School Audits
… District and the Westmoreland Central School District . “In an era of limited resources and increased accountability, … reserve. Currently, there is no statutory authority for a district to establish a reserve for post-employment benefits that are not based on employees’ …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsMonitoring and Administration of Public Protection Grant Programs
… and information provided by the Division through December 19, 2019. About the Program The Division’s mission is to … State and federal grant programs aimed at crime prevention and control. Its responsibilities include … paid – generally in cash – to confidential informants for tips and information. Contract language requires grantees …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsRFQual0002 – Independent Examiner Services (Individual Physicians)
… in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this link: https://get.adobe.com/reader/ …
https://www.osc.ny.gov/procurement/rfqual0002City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… from waste water, park and recreation, or building permit fees. Invoices for payment of sludge fees were not … to the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable … policies requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. … Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a … five-member Board of Trustees. Operating expenditures for 2013 were approximately $2.9 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases Municipal Audits
… processing and the maintenance of time and attendance records within the sheriff’s office. Control weaknesses … 2,100 prescription medications totaling about $198,000 for inmates from a local pharmacy without the benefit of … controls such as performing an annual audit of her records and reports. Town of Henrietta – Financial Management …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsEnforcement of Mitchell-Lama Surcharge Provisions
… 3-03 of the Rules of the City of New York. By April 30 annually, occupants of each unit are required to submit an … maximum income level, the building management adds a surcharge (ranging from 5 percent to a maximum of 50 percent, … tenants whose income exceeds the maximum income limit by 25 percent or more require HPD approval to remain in their …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… to pay back those benefits, with interest, as part of a pretrial diversion agreement. The announcement was made by … for violations of law." From 1982 to 1996, Cecero was an Assistant Attorney General with the New York State Attorney … Retirement System (NYSLRS). In 1996, she left the NYAG to become the Legal and Labor Relations Officer at Monroe …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsState Comptroller DiNapoli Releases Municipal Audits
… or cause an annual audit of the clerk’s records and reports. Town of Decatur – Disbursement Oversight and … East Hampton - Budget Review (Suffolk County) Based on the results of our review, auditors found that the revenue and … in the tentative budget are reasonable. The town’s 2021 tentative budget includes a proposed tax levy of …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0NY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… the Fund also seeks to graduate emerging managers to be mature direct investments by the Fund. More than 20 emerging …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
Schenectady County Industrial Development Agency Project Approval and Monitoring 2014M338
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectVillage of Allegany – Vehicle Fuel (2012M-308)
… purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through September 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … budget appropriations totaled approximately $1.7 million for the general ($1 million), water ($300,000) and sewer …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308School Districts’ Energy Performance Contracts (2015-MR-1)
… of our audit was to review the projected cost and/or energy savings achieved by the energy performance contracts (EPCs) entered into by the five … 10, 2014. Background An EPC is an agreement with an energy service company (ESCO) for energy services in which … School Districts Energy Performance Contracts 2015MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1