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Town of Dayton - Supervisor's Records and Reports (2019M-189)
… records, as required. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Town of Cornwall – Financial Condition (2014M-123)
… through December 31, 2013. Background The Town of Cornwall is located in Orange County and has a population of approximately 12,600. The Town is governed by … financial and capital plans. Key Recommendations Address declining fund balances and adopt structurally balanced …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123State Agencies Bulletin No. 130
… No. 89, issued April 6, 1999, by correcting the deduction code (replacing code 314 with 317) and adding negotiating unit 87 for this … the initial input of transactions to OSC for the deduction code 317, CSEA Universal Life Program. Agency Processing … No 89 issued April 6 1999 by correcting the deduction code replacing code 314 with 317 and adding negotiating unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programTown of Knox – Internal Controls Over Payroll (2014M-35)
… August 31, 2013. Background The Town of Knox is located in Albany County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Lackawanna City School District - Tuition (2019M-59)
… District did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Island Trees Union Free School District – Overtime (2016M-389)
… Background The Island Trees Union Free School District is located in the Town of Hempstead, Nassau County. The … operates four schools with approximately 2,300 students, is governed by an elected seven-member Board of Education. … and employees are not required to obtain written approval prior to working overtime. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Town of Throop – Procurement (2022M-173)
… bidding requirements. Procure professional services in a competitive manner. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… includes increased spending and policy changes on issues of importance to New Yorkers, including housing, health care, … to be significant, reserves are to be maintained at 15% of spending, consistent with recommendations I have long … the final budget does not limit the Comptroller’s review of terms and conditions of backdoor debt by public …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetState Agencies Bulletin No. 2294
… earnings limit for Tier 5 ERS members for calendar year 2025 is $23,369.51. Affected Employees: Employees who are … Effective Administration paychecks beginning January 9, 2025 and Institution paychecks beginning January 15, 2025. OSC Actions: OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2294-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2025Town of Elba - Real Property Tax Exemptions (2018M-261)
… Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … Determine whether select real property tax exemptions are properly supported by adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… New York State Comptroller Thomas P. DiNapoli and state Senator Jose Peralta co-authored an op-ed on the NYS DREAM Act. If passed, the bill would extend the state’s … New York State Comptroller Thomas P DiNapoli and state Senator Jose …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actTuckahoe 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-191Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Determine whether claims were properly audited prior to payment. Key Findings The Board has not adopted a cash … sample, were not audited and approved by the Board prior to payment. Key Recommendations Develop and adopt a cash disbursement policy to ensure all claims are subjected to an independent, …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor adequately fulfilled his … since 2013 or remitted the required financial reports to the Board or the Office of the State Comptroller. The …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192State Agencies Bulletin No. 2404
… earnings limit for Tier 5 ERS members for calendar year 2026 is $24,070.60. Affected Employees: Employees who are … Effective Institution paychecks beginning January 8, 2026, and Administration paychecks beginning January 14, 2026. OSC Actions: OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2404-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2026Annual Audit
… Workers’ Compensation Law and mandated fee schedules. Background The Board processed claims totaling nearly $720 … and the Fund for Reopened Cases. Board staff enter claims data for all special funds claims into the Board’s automated …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditFort Ann Central School District - Fund Balance Management (2018M-119)
… limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Town of Clarkson - Justice Court Operations (2018M-57)
… Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to … and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57West Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Chester – Time and Attendance Records (2017M-287)
… October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287