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Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… System and your death occurs: While you are on the payroll; While you are on an authorized medical leave of … two years) following the last date you were paid on the payroll, provided your employment has not been terminated by …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… reflects reported sales by vendors. The next quarterly numbers (for July to September) will be available in October. …
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)
… disbursements and filed the annual update documents (AUDs) in a timely manner. Key Findings The Supervisor did not … were filed with the Office of the State Comptroller (OSC) in a timely manner. Without adequate oversight, the … made as authorized . Further, the lack of filing AUDs in a timely manner impairs the Town Board (Board), 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)
… exposure. In addition to sensitive information technology (IT) weaknesses that were communicated confidentially to …
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)
… was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he … Recommendations Work to seek recovery of misappropriated funds from the Company’s insurance provider and consult with …
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)
… communicated confidentially to officials, we found that the Board of Education (Board) and District officials did not: Develop … password security and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 …
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)
… to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) … belonged to former employees and were last used to log into the network between June 2015 and August 2022. … Adequately secure shared network folder access, resulting in users having unnecessary access to multiple forms of PPSI …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andSharon Springs Central School District – Fund Balance Management (2022M-100)
… fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key … to comply with the statutory limit and use excess funds in a manner that benefits District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… popular scams include using questionable social security numbers and intentionally misstating deductions. For access …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… statement on the New York City Mayor’s 2024 State of the City address: “Public safety, affordability, and economic growth … will be necessary.” Reports & Fiscal Tracking Tools Review of the Financial Plan of the City of New York NYC's Shifting …
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
… “With overall growth having moderated over the course of 2023, local officials should remain cautious in their … York City’s collections totaled $873 million, an increase of 3.5%, or $29 million, from a year earlier. County and city collections in the rest of the state totaled $910 million, a decrease of -2.8%. Fewer …
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
… increase. These monthly sales tax collections are from the cash distributions made to counties and tax-imposing …
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)
… payments were properly authorized, adequately supported and accurately calculated. Key Findings Separation payments … unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and … One payment totaling approximately $45,000 was based on more than nine years’ worth of leave accrual records. …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96State Agencies Bulletin No. 877
… Questions regarding this Bulletin may be directed to the Payroll Deductions mailbox. … To explain the conversion of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/877-conversion-sing-sing-employees-federal-credit-union-deduction-directManagement of General School Funds (Follow-Up)
… of implementation of the nine recommendations included in our initial audit report, John F. Kennedy Educational … (Report 2009-N-11). Background Our initial report, issued on May 25, 2010, found that New York City Department of Education (DoE) did not provide …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followState Agencies Bulletin No. 1024
… Purpose To request verification of the agency address that will be used as the return address on the 2010 employee Form W-2. Effective Date(s) … Immediately Agency Action Agencies must verify the return address for all Department ID(s) associated with their agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1024-verification-agency-name-and-return-address-employee-form-w-2s-wage-andTown of Berne – Board Oversight (2021M-77)
… did not request or receive monthly cash reports detailing money received and disbursed, monthly bank reconciliations or …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Butternuts – Highway Facility Capital Project (2021M-94)
… complete report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board transparently planned and monitored the highway garage and salt shed capital project (Project). … $372,318. The Board did not: Prepare a budget or disclose all known Project costs and financing sources. Fully define …
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
… information is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance … was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another … organizations. Officials also paid nine claims totaling $30,150 before board audit and approval. In addition, …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsWyandanch Union Free School District – Budget Review (B21-7-1)
… report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of … 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … District officials did implement the recommendations in our July 2020 budget review letter. The District's proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1