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Westchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement … is located in the Village of Tarrytown in Westchester County, is governed by a 15-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Pearl River Fire District – Purchasing (2016M-407)
… District is a district corporation of the State, distinct and separate from the Town of Orangetown in Rockland County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… of the State, distinct and separate from the Town of Tonawanda in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17State Comptroller DiNapoli Releases Municipal & School Audits
… using an RFP process to contract the CPA firm’s services for the annual audit or an engagement letter with the CPA … 2020 through 2024 fiscal year AFRs and the last filed AFR, for fiscal year 2019, was filed 122 days late. Steuben County … not ensure that district assets were properly accounted for and safeguarded, including 19 assets totaling $33,009 …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Financial Condition and Selected Expenses
… obligations. In addition, a Franchise Oversight Board (FOB) was formed to oversee NYRA’s financial operations. In … the franchise is terminated before that time. However, the FOB stressed the need for NYRA to develop a plan to become … was not prescribed by the Franchise Oversight Board (FOB) or any other authoritative NYRA guidance. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesState Agencies Bulletin No. 845
… can, if followed, minimize the risk of exposure to an IRS audit and subsequent financial penalties if erroneous … to all employees. OSC Actions OSC has reviewed the IRS criteria pertinent to the classifications of workers as … or as a template to create a worker status determination form specific to your agency’s needs. Attachment C Excerpt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerState Comptroller DiNapoli Releases Municipal & School Audits
… water purchased or delivered with water used and could not account for water totaling $300,000. Lastly, to meet minimum … Board of Cooperative Educational Services (BOCES) – Capital Assets BOCES’ capital asset records were not complete or accurate to ensure …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Cyberattack Complaints in New York Rise 53%
… (135) and corporate data breaches (238) in 2022, trailing only California and Texas for ransomware attacks and …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentState Agencies Bulletin No. 2002
… represented by PEF at DHSES. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … canine. Employees can only be paid for those pay periods in which the employee was eligible for the entire pay period. … on 10/19/2017 for employees deemed eligible as outlined in the MOU. Agencies should begin using the new Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationState Agencies Bulletin No. 1862
… account described in IRC Section 403(b) – applicable only to employees of SUNY, CUNY and the NYS Education …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020Caton No. 1 Fire District – Financial Oversight (2013M-262)
… code of ethics during our audit, only a code of ethics template. The Board did not adequately segregate the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Accidental Death Benefit – Special 20- and 25-Year Plans
… Eligibility If you die as the natural and proximate result of an on-the-job accident not due to your own willful … death benefit may be payable on your behalf, regardless of your years of service credit. "Accident” has a specific meaning with …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitAccidental Death Benefit – State Police Plan
… Eligibility If you die as the natural and proximate result of an on-the-job accident not due to your own willful … death benefit may be payable on your behalf, regardless of your years of service credit. "Accident” has a specific meaning with …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitDiNapoli Releases Municipal Audits
… the legislature’s claims audit responsibility. Town of Harrison – Budgeting Practices (Westchester County) … by more than $89.02 million. Town of Seneca Falls – Town Hall Capital Project (Seneca County) The board established an … its capital reserve for a project to construct a new town hall. However, it did not prepare an itemized project budget …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… the lowest growth in their property tax revenue in the tax cap era,” said DiNapoli. “Municipalities may have to operate … choices may be required on staffing levels, delivery of services, fund balance reductions, and deferral of capital … faced with zero growth in property tax revenue.” The tax cap, which first applied to local governments beginning in …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Location Service Providers
… belong to them. Our Office provides this information for free through the Internet, our Communication Center, mail inquiry and public outreach. There is no charge for processing claims or … Providers. ” Location Service Providers can submit claims online by selecting “Location Service Provider” as the …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersForms and Resources – Reporting Elected and Appointed Officials
… Resolution Continuation Form (RS2417-B) Use this form if you need additional rows when you complete the RS2417-A. Standard Work Day and Reporting … Resolution (RS2417-A) Sample This resource may help if you have questions while completing the RS2417-A. … Elected and Appointed Officials Get forms examples samples and stepbystep guides to help you …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesLong Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, … Background The New York State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the … Long Island Workforce Housing Act 2015MR4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… [read complete report - pdf] We also released 8 letter reports to the following School Districts: Amityville … [pdf] , South Colonie [pdf] , and Utica [pdf] . Purpose of Audit The purpose of our audit was to determine if school … programs. Two of these make-up credit programs, intensive instruction in deficiency areas of the course and on-line …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolState Comptroller DiNapoli Statement on New York City's November Budget Update
… New York State Comptroller Thomas P. DiNapoli issued the … statement regarding the agreement announced today on New York City’s November Financial Plan. “The release of the … outyear budget gaps at a time of continued uncertainty. New sources of spending and revenue pressure highlight the …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-update