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Town of North Salem - Agricultural Exemptions (2018M-194)
Determine whether the Town Assessor Assessor is properly administering agricultural real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; … in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202SUNY Bulletin No. SU-177
… have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actFranklin Square Water District – Life Insurance Policies (2013M-127)
… if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … has inappropriately provided individual whole life insurance policies to its Commissioners and employees. The … temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be transferred to …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Tully Central School District – Financial Management (2016M-359)
… Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, … Onondaga County. The District, which operates two schools with approximately 860 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Town of Delhi - Highway Department Leave Records (2020M-53)
… from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from … recorded, while 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to an … and investigation of discrepancies in the former Deputy’s leave records, the former Deputy was arrested in September …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53June 2002: GASB Statement 34
… those with revenues of $100 million or greater (phase 1) will implement for fiscal years ending after June … those with revenues between $10 million and $100 million (phase 2) for fiscal years ending after June 15, 2003; and those …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Comptroller Authority to Audit Local Development Corporations (LDCs)
Relates to audits by the State Comptroller of certain organizations controlled by municipal corporations and certain other government entities
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0New York Retirement Systems Appropriation
… Legislative Program Legislative Session 2017-2018: New York Retirement Systems Appropriation – Vetoed on … services and expenses related to the administration of the New York Retirement Systems. Memo Bill Text Status … services and expenses related to the administration of the New York Retirement Systems …
https://www.osc.ny.gov/legislation/new-york-retirement-systems-appropriationComptroller Authority to Audit Local Development Corporations (LDCs)
… A.3047 (Magnarelli) / S.4827 (Marchione) – Relates to audits by the State Comptroller of certain organizations … Relates to audits by the State Comptroller of certain organizations …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcsWhat Every Employer Should Know – What Every Employer Should Know
… This presentation provides employers a broad understanding of the Retirement System and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnershipNew York State Business Owners
… An interactive chart showing New York State business owner information like education …
https://www.osc.ny.gov/dashboards/business-ownersThe Monthly Report – Enhanced Reporting
… NYSLRS employers report information about employees through Retirement Online …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-reportGenesee County – Purchasing (2015M-241)
… with purchase cards understand their responsibilities, sign the cardholder agreement and adhere to the policy. …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Quality of Internal Control Certification
… Governmental Accountability, Audit and Internal Control Act (Act) requiring State agencies and public authorities to each … authority to certify compliance with the Internal Control Act by April 30 of each year by submitting a certification …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationSubway Wait Assessment
… New York City Transit (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; whether those standards take into account demand for service, physical structure, and other factors; and where … whether New York City Transit provides passengers service on all of its lines that meets its minimum service …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentState Comptroller DiNapoli Releases Audits
… and Disability Assistance – Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse … Assistance (OTDA) is responsible for reviewing each shelter’s operating budget, working with the local … OTDA’s oversight processes for the review and approval of shelter budgets, OTDA had not taken any action thereafter to …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsGreene County Industrial Development Agency – Management Practices (2013M-95)
… Purpose of Audit The purpose of our audit was to evaluate the Greene County Industrial … former GCIDA Board members had prohibited conflicts of interest. Members of the Board served conflicting roles …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementDiNapoli Releases Bond Calendar for the Third Quarter
… the planned sale of obligations for the state, New York City, and their major public authorities during the third … coordinate the borrowing activities of the state, New York City and their respective public authorities. All borrowings … money borrowings are expected to include the following: City of New York – a bond sale of up to $800 million in …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-bond-calendar-third-quarter