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Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Crown Point Central … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mRed Creek Central School District – Financial Management (2020M-75)
… Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain operations. Approximately $1.5 million (72 … appropriating the amount of fund balance that will be used to fund operations. Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75South Jefferson Central School District – Payroll (2024M-31)
… wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. … change reports for two months during our audit period to determine whether salary and wage increases from one …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Becoming Eligible for a Benefit – Special 20- and 25-Year Plans
… Once you have accrued five years of credited service, you are vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. Vesting is automatic; you don’t need to fill out any paperwork or …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitCost-Saving Ideas: School District Auditing – Internal Auditor
… or immediate family members of an employee, officer or vendor (see Avoiding conflict of interest) The district's …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … balance increased from $9.5 million as of June 30, 2014 to $18.3 million as of June 30, 2016. Unrestricted fund … and exceeded the statutory limit. Officials need to improve budgeting practices to more effectively manage …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-609
… Purpose To inform agencies of OSC’s automatic processing of the … who meet the eligibility criteria Background Pursuant to memoranda dated 08/04/16 and 10/14/2016 from Carmelo … Batista, Jr. authorizing implementation of an increase to minimum wage in December for years 2016, 2017 and 2018 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-609-minimum-wage-increases-certain-hourly-cuny-employeesState Comptroller DiNapoli Releases Municipal Audits
… may not have adequate cash flow to meet needs. A heavy or ongoing reliance on debt could indicate the village has …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… town for these extra payments and the town paid $58,858 to the supervisor’s wife for services she provided during … period. The board also did not authorize salaries paid to officers and employees totaling $145,671 or certain health … diem rates. In addition, a credit card company was allowed to directly withdraw 18 payments totaling approximately $4 …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … submitted five inaccurate claims to the New York State Consolidated Local Street and Highway Improvement …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… maintained or that it received written financial reports to manage operations or ensure bank reconciliations were … 2022. The board also did not properly audit claims prior to payment. Of the 108 claims totaling $209,006 that auditors … were not always supported or authorized prior to payment. Auditors reviewed 171 disbursements totaling …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … addition, employees received and were paid for leave time to which they were not entitled and received reimbursements … residential customers, used for municipal purposes or lost to leakage or unapproved use. Town of Wales – Financial …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… been the state and local governments, which consistently pay their contributions. As of March 31, 2022, the Fund had … Fund’s historic value and rate of return in prior years Third quarter results Return for 2021 Independent Fiduciary …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnOpinion 95-9
… a year of firefighting service may not be granted pursuant to General Municipal Law, §217(c)(v) to active volunteer firefighters for attending meetings of … award program established by a fire district pursuant to article 11-A of the General Municipal Law (§214 et seq .): …
https://www.osc.ny.gov/legal-opinions/opinion-95-9State Agencies Bulletin No. 1975
… Employees of the State University of New York (SUNY), City University of New York (CUNY), and the State University … location is within the five (5) boroughs of New York City (NYC), effective 12/31/2018, will remain at $15.00. … for the 2021 minimum wage increase: Position Location by County Minimum Hourly Wage Job location in NYC $15.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageLocal Government – 2022 Financial Condition Report
… rate of inflation, with some exceptions, though each local government’s tax cap calculation involves a multi-step … formula. The law also includes provisions for a local government to override the tax cap. Low inflation just before … fire districts ($853 million). COVID-19 reduced many local government expenditures, often as a result of the closure of …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentOpen Book New York
… of State and Local Government Financial Records As the State's Chief Financial Officer, Comptroller DiNapoli believes New Yorkers deserve to know how their tax dollars are spent. … as well as positive developments. View Dashboards NY Full-Time Equivalent Employees Dashboard QUARTERLY WORKFORCE …
https://www.osc.ny.gov/open-book-new-yorkBecoming Eligible for a Benefit – State Police Plan
… Once you have accrued five years of credited service, you are vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 Vesting is automatic; you don’t need to fill out any paperwork or …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitXVI.4.A Cash and Investments – XVI. Financial Reporting
… GASB Statement No. 40. These are: Securities in Lieu of Retainage; and Certain investments of the SUNY and CUNY …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Agencies Bulletin No. 1949.1
… Background The Memorandum of Agreement (MOA) signed 09/30/2021 and the Amendment to the MOA signed 12/31/2021 between … in General Comments or Time Entry Comments that this payment has been calculated at 2.5 times the employee’s … 10/01/2021 due to the difference in OT rate approved for payment. Previously Paid Overtime Using Earnings Code OTO or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certain