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City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent … employees earned 2,213 more hours of leave than employees in the collective bargaining agreements, valued at $110,500. … vacation leave than limits established for employees in the collective bargaining agreements, valued at $13,700. …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161State Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. County of Greene – Information Technology … plan, fund balance policy and reserve policy. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTioga County – Social Service Contracts (2023M-162)
… contract terms or were aware and allowed the contract to continue without termination as follows: One agency … were not always met and the impact of services intended to improve the well-being of residents is reduced. If contract performance measures are not properly …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Cheektowaga Central School District - Capital Project Management (2022M-90)
… Union East Elementary School capital project(Project) in a transparent manner. Key Findings The Board and District officials did not manage the Project in a transparent manner and did not provide adequate … Union East Elementary School capital project Project in a transparent manner …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Alden Central School District – Fuel Management (2024M-90)
… – pdf] Audit Objective Determine whether Alden Central School District (District) officials properly managed fuel … corrective action. … Determine whether Alden Central School District District officials properly managed fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and approved the Treasurer’s … and timeliness or discussed the reports. Further, because no one reviews the Treasurer’s bank reconciliations, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… manner. Key Findings The Board did not: Provide for a timely annual audit of the CFO’s 2022-23 fiscal year financial records and reports. The annual audit for the fiscal year ending May 31, 2023 was not presented to … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… As of February 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we … monthly balance sheet reports to the Board or comply with New York State General Municipal Law Section 30 by filing required Annual Financial Reports (AFRs) with the New York State Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Automatic Orders – Divorce and Your Benefits
… Automatic Orders issued pursuant to Domestic Relations Law § 236(B)(2) are binding on the parties to the matrimonial action. Automatic Orders are court orders that prohibit parties in a divorce case from making transactions such as transferring …
https://www.osc.ny.gov/retirement/members/divorce/automatic-ordersState Comptroller DiNapoli Releases Audits
… established by the Federal Railroad Administration. Queens County District Attorney’s Office: Oversight of … State Education Department (SED): NYSARC Inc. – NYC Chapter: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… Argyle Central School District – Internal Controls Over Payroll (Washington County) The board’s lack of comprehensive … the bookkeeper performing incompatible duties related to payroll processing and maintaining all leave accrual … and treasurer’s limited roles related to processing payroll did not provide sufficient oversight or monitoring of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsEligibility, the Benefit and Filing – Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at … of service credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early … at least five years of service credit. You are eligible to retire with full benefits at age 62, or may choose early …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingDiNapoli Releases Municipal Audits
… for. Town of Parma – Real Property Tax Exemptions Administration (Monroe County) The town granted a total of …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits of the Town of Carlisle , Keeseville Volunteer Fire Department , City of Niagara Falls and the Village of … Department officials did not deposit or account for all donations received or deposit money received from fundraisers …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… for 2013 are $202 million, which include general fund appropriations of $155 million. Key Findings County … Develop and adopt IT policies that address acceptable computer use, remote access, and disaster recovery and … develop procedures which require that access rights for computer users be based upon current duties or employee …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a … $233,840 for providing law enforcement services to WGI in connection with events at the racetrack. In these cases, the County improperly pays these individuals …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120State Comptroller DiNapoli Releases School Audits
… of payroll, in particular in situations where wages or pay rates change or when there are additional payments. … of which was not needed to fund operations. After adding back the unused appropriated fund balance and incorrectly …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … process. Hamlin Morton Walker Fire District – Pumper Truck Procurement (Monroe County) The board did not procure a …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsNYS Common Retirement Fund Reports Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated … with an estimated value of $215.4 billion, according to New York State Comptroller Thomas P. DiNapoli. “Continued …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsStatewide Local Sales Tax Collections Up More Than 21 Percent
… Local government sales tax collections in July increased by 21.2% over the same month in 2020, marking the fourth consecutive month that … local governments are seeing much stronger collections in 2021. However, with recent increases in infection rates …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percent