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Town of Newfane – Supervisor's Financial Records (2017M-7)
… totaling $3,365 was returned by the bank for insufficient funds but was not relevied and remains unpaid. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of Liberty – Justice Court Operations (2016M-336)
… 2015 through July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has approximately 10,000 residents, is governed by an elected five-member Town Board. The Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of Hartford – Online Banking and Information Security (2016M-385)
… the electronic financial information is adequately secured for the period January 1, 2015 through July 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 for total approximately $1.1 million. Key Findings The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Village of Shortsville – Board Oversight (2015M-5)
… October 31, 2014. Background The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a population of approximately 1,440. The Village is governed by an elected three-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Village of Mill Neck – Financial Management (2014M-358)
… 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of approximately 1,200. The Village is governed by an elected five-member Village Board and has a general fund budget of approximately $2.6 million for the …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… audit the Clerk-Treasurer’s records. The Board did not certify the list of unpaid water accounts to be re-levied. … Perform an annual audit of the Clerk-Treasurer’s records. Certify the list of unpaid water accounts to be re-levied. …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Town of Rush – Board Oversight (2014M-193)
… to examine the Board’s oversight of financial operations for the period January 1, 2012 through April 30, 2014. … and four council members. Budgeted appropriations for 2014 total approximately $2.6 million. Key Findings The … of all Town officers who received and disbursed cash for fiscal years 2012 and 2013. Key Recommendations Conduct a …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Purpose of Audit The purpose of our audit was to review the Department’s internal controls … Town of East Fishkill Recreation Department Cash Receipts 2014M95 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… controls over the Department’s financial operations for the period January 1, 2015 through July 27, 2016. … Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben … Department’s expenditures totaled approximately $17,000 for 2015. Key Findings The bylaws do not adequately segregate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsCost-Saving Ideas: School District Auditing – Audit Committee
… The audit committee assists and advises the board on issues … the district’s internal and external audits. Selecting the audit committee You must select an audit committee unless your district has fewer than eight … CostSaving Ideas School District Auditing Audit Committee …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… the payroll is accurate. Review payroll records for error. Document procedures to ensure that the fuel supply is …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Division of Housing and Community Renewal Bulletin No. DH-29
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … the increase as follows: Annual Salary Deduction Amount Up to $28,000 $21.70 $28,001 to $38,000 $22.60 $38,001 to $48,000 $23.55 $48,001 and above … To notify agencies of an automatic Dues and Agency Shop Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andState Comptroller DiNapoli Releases School Audit
… not always timely. Managing the finances of ECA activities is meant to be a learning experience for student club … properly accounted for. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditState Comptroller DiNapoli Releases School District Audits
… spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Collateral Loan/Pawn Brokers
… known as collateral loan brokers, are required by law to file several forms with the Office of the State Comptroller. … Business Type Requirements Fee Forms/Resources New Filing File before doing business. New Filing Fee: $5.00 Collateral … Pawn Brokers (Collateral Loan Brokers) Established Filings File an updated registration statement whenever there is a …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersState Agencies Bulletin No. 2024
… of the maximum salary limit for Tier 5 members of PFRS and ERS for fiscal year 2022. Affected Employees Employees who are Tier 5 members of PFRS, Plan Type 85, or ERS, Plan Type 87, are affected. Background In accordance … fiscal year 2022. PayServ will automatically stop PFRS and ERS contributions once employees’ pensionable earnings reach …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2024-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireState Agencies Bulletin No. 2003
… of the NBEN744 report has been renamed: Employee Report of Child Support, Bankruptcy, Creditor Garnishments and Federal Levies and will list employees who have a new or amended Child Support or Chapter 13 Bankruptcy order, a new Creditor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsAlternative and Out-of-Service Death Benefits – State Police Plan
… death benefit may be payable. This benefit would equal the pension reserve that would have been established under the State Police retirement plan (Section 381-b) had you retired on your date of death. “Pension reserve” is an … Out-of-Service Death Benefit If you are a vested member with at least ten years of credited service, but you …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… death benefit may be payable. This benefit would equal the pension reserve that would have been established under the … plan (Section 384-d, Section 384 or Section 384-e) had you retired on your date of death. “Pension reserve” is an … Out-of-Service Death Benefit If you are a vested member with at least ten years of credited service, but you …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Forest Rangers Plan
… Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Alternative and OutofService …
https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefits