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Wall Street Bonuses Rose In 2012
… City. Regulatory reforms are changing the way the industry does business by requiring larger reserves, limiting … proprietary trading and imposing other changes intended to reduce unnecessary risk and to enhance transparency. In … for which taxes have been withheld. The estimate does not include stock options or other forms of deferred …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012Opinion 92-27
… LAWS -- Payroll Deductions (for charitable contributions) PUBLIC OFFICERS AND EMPLOYEES -- Payroll Deductions (for … 70, 258 NYS 254 affd 238 AD 82, 263 NYS 462, discussing public policy considerations with respect to restrictions on … , 40 NY2d 268, 386 NYS2d 657; cf . Mineola Union Free School District v Mineola Teachers Association , 41 NY2d 568, …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided … corporation with approximately 35 members, governed by an elected nine-member Board of Directors. The Department, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… inventories and maintained accurate and complete records for the period July 1, 2016 through July 31, 2017. Background … has approximately 750 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $18.6 … fuel and 341 more gallons of diesel fuel than it accounted for. Key Recommendations District officials should ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialChemung County Probation Department – Collections and Disbursements (2016M-10)
… Purpose of Audit The purpose of our audit was to examine the … city, 11 towns and five villages. The County is governed by an elected 15-member County Legislature. The County’s … and administrative fees for probation and nonprobation cases. Key Findings Due to a lack of oversight and policies, …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10State Agencies Bulletin No. 1881
… of the $17,301 pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New … 6 began in State fiscal year 2012-13 at $15,000. The limit increases each year and is based on the Consumer Price Index … amount of OT that can be included in the final average salary of a Tier 6 member was changed from fiscal year to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsClifton Park Water Authority – Water Charges (2015M-247)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls … Towns of Clifton Park and Malta. The Authority is governed by a five-member Board of Directors, which is appointed by …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Carthage Central School District – Financial Condition (2014M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … with approximately 3,600 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $55 … Develop and adopt budgets that include realistic estimates for appropriations and unexpended surplus funds. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the District’s financial … two schools with approximately 1,070 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardBrushton-Moira Central School District – Financial Condition (2015M-340)
… The Brushton-Moira Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in … a multiyear financial plan and monitor and update the plan on an ongoing basis. … BrushtonMoira Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Board’s oversight of the Company’s financial activities for the period January 1, 2012 through February 28, 2014. … Ladder and Hose Company provides fire protection services for a portion of the Town of Shawangunk in Ulster County. The … by an elected five-member Board of Directors. Revenue for the 2013 fiscal year totaled approximately $89,750. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesInternal Control
… International Standards for the Professional Practice of Internal Auditing The Internal Control Act Implementation … ) DOB Budget Bulletin for 2015 Certification NYS Office of the State Comptroller Policies and Procedures Advisories Guide to Financial Operations Certification of Internal Controls over Payments Federal Resources GAO …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlComptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Canastota – Board Oversight (Madison County) The Board did … before approving them for payment or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer … $4,000 over a six-month period that were not supported by timecards. Village of Canisteo – Clerk Treasurers’ Records …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… based on the type of project being undertaken. Enterprise funds should capitalize assets and recognize revenue using … of a federally funded project and the amount of municipal funds appropriated for transportation capital projects is not …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programState Comptroller DiNapoli Releases Audits
… subsequent to a claimant’s date of death. Based on the match results and observations of the payment process, …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… member of a board of education (board), you’re responsible for ensuring the school budget is well managed and operations … are cost effective. Auditing provides your board the best opportunity for improving fiscal management and protecting taxpayer …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… Relyea’s theft of state resources was a betrayal of the trust placed in him as an employee of the state police," …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyUnified Court System Bulletin No. UCS-306
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloState Agencies Bulletin No. 333
… pay. Similarly, there is no recalculation upon receipt of new military orders. Agency Procedures Reporting Training … by OSC based on the information supplied. OSC Actions A new earn code TSP (Training Stipend Payment) has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/333-training-leave-reduced-pay-military-leave-unrelated-events-september-11Ethics
… Conflicts of Interest Poster [pdf] -- For best print quality, poster should be printed on 11in. x 17in. paper. Conflicts of Interest of Municipal Officers and Employees [pdf] Model Code of …
https://www.osc.ny.gov/local-government/resources/ethics