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Opinion 90-36

Whether a town tax collecting officer should return a postdated check tendered as payment of real property taxes by a taxpayer or retain the check for deposit on or after the date indicated on the check

https://www.osc.ny.gov/legal-opinions/opinion-90-36

Vested Retirement Benefit – En-Con Police Officers Plan

… Eligibility You are eligible for a vested retirement benefit if you leave public employment … When you reach retirement age, you will be entitled to a retirement benefit based on your service and salary … you were an active member. 1 The date you are eligible to retire depends on your tier: Tiers 1 & 2 — the first of …

https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefit

Village of Hastings-on-Hudson - Board Oversight (2018M-92)

Village of HastingsonHudson Board Oversight 2018M92

https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92

Vested Retirement Benefit – Regional State Park Police Plan

… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and have five years of credited service. When you reach … be entitled to a retirement benefit based on your service and your earnings when you were an active member. 1 The date …

https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefit

Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)

… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … President and a five-member Board of Trustees. Expenses for the 2013 fiscal year were $543,185. Key Findings The … that all cash receipts are turned over to the Treasurer for deposit. Update the bylaws to formalize the agreement …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financial

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… labor costs. Officials did not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. … identify their work location needed to allocate costs. As a result, labor costs were not equitable, and Chemung could …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

City of Lockport - Budget Review (B1-16-16)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed … 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the accumulated deficits in the … fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The …

https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16

West Islip Union Free School District – Financial Management (2022M-40)

… The Board appropriated fund balance that was not needed to fund operations and was not transparent when funding … by $24.6 million, or approximately 5.2 percent over a four-year period. Annually appropriated fund balance that was not needed to pay operational expenses and made year-end unbudgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… of our audit was to evaluate internal controls over payroll and information technology for the period of July 1, … system. … East Quogue Union Free School District Selected Payroll Practices and Information Technology 2014M44 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Town of Springfield – Credit Card Purchases (2020M-138)

… We were unable to determine the appropriateness of an online shopping membership totaling $420 and were unable to …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138

St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)

… to be provided and the basis for the payment. Paid payroll processing fees totaling $2,473 without review and … associated cost for each. Review and approve invoices for payroll processing services prior to payment. LDC officials …

https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporation

Wilson Central School District – Reserves and Fuel Accountability (2016M-44)

… July 1, 2011 through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44

Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)

… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … formal and adequate policies and procedures related to the processing of payroll outside of normal pay dates. … officials did not develop policies or procedures related to the periodic review and reconciliation of payroll …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefits

Benefits

… The Office of the State Comptroller offers competitive … education and professional development. We provide a professional environment where employees are encouraged to push themselves while maintaining work-life balance. A …

https://www.osc.ny.gov/jobs/benefits

State Comptroller DiNapoli Releases Municipal & School Audits

… Training (Nassau County) SHP training was not provided to all employees or any board members. Of the 120 total … did not return forfeited funds totaling $25,701 to the district, as required. Because officials did not … adequately manage user account access to the network. As a result, BOCES had an increased risk that the network could …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Agencies Bulletin No. 1951

… taxes and will be reported on the employee's Form W-2. Payroll Register and Employee’s Paycheck/Advice A description … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding tax information …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1951-2021-csea-and-pef-over40-comp-time-ii-cash-out

State Agencies Bulletin No. 1867

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1867-2020-csea-and-pef-over40-comp-time-ii-cash-out

Monroe County – Golf Course Contract Management (2014M-111)

… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the County’s oversight of … 19 towns, 10 villages and the City of Rochester and has a population of approximately 744,000. The County Executive … $1 billion. Key Finding County officials failed to properly manage or enforce their contract with an external …

https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111