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CUNY Bulletin No. CU-306
… to all eligible Annual and HRY employees who are Active or on a Paid or Unpaid Leave. HRY Rate and Shift Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-yorkTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… adequate oversight of the Town’s financial activities for the period January 1, 2011, to September 30, 2012. … members. Budgeted 2013 appropriations were $271,156 for the general fund and $672,290 for the highway fund. Key Findings Our audit revealed that …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64IT Asset Management (2022-MS-2)
… assets costing about $279,270 were not properly accounted for. Specifically, 11 percent, including 81 Chromebooks, … 20 Districts implemented policies or procedures specific for IT equipment inventory. Nineteen Districts did not … physical controls to protect IT assets from damage. Costs for nearly 75,400 IT assets and acquisition dates for …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Definitions – Contribution Stabilization Program
… Normal Rates Employer contribution rates for each retirement plan are determined annually by NYSLRS’ Actuary … Actuary determines the present value of current and future retirement benefits based on the actuarial assumptions … incentive costs and prior years’ adjustments. Retirement System’s Average Rates The System average rate represents the …
https://www.osc.ny.gov/retirement/employers/csp/definitionsTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… the quantities of fuel purchased/delivered, dispensed, and on hand. These records should be periodically reconciled to physical inventories of fuel on hand. … Town of Lyonsdale Financial Condition Board …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Florida – Town Clerk Operations (2012M-215)
… that the Clerk transferred money between accounts under her control to cover up these shortfalls. During our audit, … gaining access to taxpayer funds and removing them from her possession. Because the Clerk did not maintain adequate, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background The Village of Deposit is … the Board did not have accurate information with which to base its financial decisions and, ultimately, did not …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Comptroller DiNapoli Releases School Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and … indicating who is using the point of sale system. Although individual passwords are required to access the system, they … the unemployment insurance reserve, was not supported by a plan or other documentation validating the amount retained. …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… internal controls over selected financial operations for the period June 1, 2011 through November 30, 2012. … expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key … procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsTaxes and Interest
… court funds. Interest is paid for a period of five years from the date we receive the property. The interest rate is … paid in the form of the original security (if available) or by returning the cash value of the security. In most … $600. Foreign Interest Withholding We must withhold income from non-resident aliens, foreign corporations, foreign …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestOpinion 88-69
… or jointly, to contract for the provision of emergency medical services, general ambulance services or a combination … thereof for the purpose of providing prehospital emergency medical treatment or transporting sick or injured persons … Therefore, since section 122-b authorizes both towns and villages to contract for ambulance services, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-88-69DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
Local government sales tax collections in New York state totaled
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Town of Stafford - Procurement (2018M-134)
… Determine whether the Town used a competitive process to procure goods and services. Key Findings The Board has not … for the purchase of goods and services not subject to competitive bidding and consider lowering the amounts to encourage competition. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Town of Chester – Time and Attendance Records (2017M-287)
… Purpose of Audit The purpose of our audit was to determine whether Town officials implemented adequate … employees did not use time sheets, vouchers or timecards to record the time actually worked. Leave request forms were not used to monitor paid leave time. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Clinton County - Separation Payments (2018M-44)
… Key Findings The County lacked effective procedures to ensure employees were accurately paid separation payments. … of separation payments. Direct the County’s legal counsel to review the identified overpayments and take appropriate action to recover those funds and reimburse identified …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Carmel Central School District - Extra-Classroom Activities (2018M-45)
… sales tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not … Ensure applicable sales tax is collected and remitted to the State. Update and amend the ECA fund policy and establish written procedures to supplement it. District officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Leaves of Absence – Police and Fire Plan
… to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on … Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive service credit for some or all of your Workers’ Compensation leave. To determine your eligibility and the cost, if any, please …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceFlanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether disbursements were properly processed … be assured that it reviews and approves all claims prior to payment. Key Recommendation Compare all claim vouchers with a list of checks to be approved before payment and compare an approved warrant …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199