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Ordinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… policy to communicate the purpose of its reserve funds, optimal funding levels and conditions under which the funds will be used or replenished. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Town of Norwich – Justice Court (S9-14-3)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… growing housing costs and federal pandemic aid coming to an end. “The city needs federal funding and policy changes to help manage asylum seeker costs. At the same time, the city must work with the state to bring rising housing costs under control, and I commend …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… Overall, local collections totaled nearly $1.9 billion, up $4.8 million from the same time last year. “Year-over-year …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearDiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… said. “October’s increase marked the fourth straight month of overall growth between 2% and 4%. A return to relatively … seen in the years before the pandemic, is a positive sign of stability and could help local officials better estimate this source of revenue.” For October 2023, compared with October 2022: …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearCity of Salamanca – Employee Benefits (2023M-96)
… supported or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of … Review the contents of the City Charter (Charter) in its entirety, review payments made to former City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Local Sales Tax Collections Increased by 3% in July Compared to Last Year
… than some local officials anticipated after two years of more robust growth, making careful cash flow monitoring … York City’s collections totaled $777 million, an increase of 0.2%, or $1.4 million. County and city collections in the rest of the state totaled $935 million, an increase of 5%. Nearly …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of … indicated they have initiated corrective action. … audit white creek town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… by developing controls and communicating an acceptable use policy (AUP) to business office staff. Key Findings District … the Computer Network and Internet Student Acceptable Use policy or what the District considers to be appropriate and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through May 2022. Use a Company credit card …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… [read complete report – pdf] Audit Objective Determine whether West Hempstead Union … to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … communicated confidentially to officials, we found that the Board of Education (Board) and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… District (District) officials secured user account access to the network and shared network folders to help safeguard personal, private and sensitive information … officials did not adequately secure user account access to the network and shared network folders to help safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and2022 Women’s History Month Celebration
… In honor of Women’s History Month, State Comptroller Thomas P. DiNapoli pays tribute to one of New York’s great leaders: the Honorable Andrea Stewart-Cousins, …
https://www.osc.ny.gov/events/2022-womens-history-monthTown of Butternuts – Highway Facility Capital Project (2021M-94)
… and financing sources. Fully define the Project scope. For example, a planned highway department office suite was … Law (GML). Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller Releases Municipal Audits
… local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or … claims auditing process also builds taxpayer confidence in the operations of their local government or school … any questions you have regarding the information contained in this guide or any special circumstances with which you may …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionWyandanch Union Free School District – Budget Review (B21-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Berne – Board Oversight (2021M-77)
… of financial operations and exceeded its authority under New York State Town Law (Town Law) by authorizing the Supervisor … our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town of Berne Town …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77