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City of Elmira – Financial Condition (2017M-90)
… - pdf ] Purpose of Audit The purpose of our audit was to examine the City’s financial condition for the period … that totaled $1.8 million at the end of 2013 declined to a deficiency of more than $1.6 million at the end of 2015. … including available fund balance and cash balances, to prevent further decline in financial condition. Include …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Village of Clayville – Board Oversight (2015M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for the period June 1, … Village of Clayville Board Oversight 2015M115 …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Mount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use of fund balance for the period July 1, 2011, through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Village of Afton – Claims Auditing and Disbursements (2023M-177)
… The Board did not properly audit claims. As a result, payments were made prior to audit, for unsupported claims and … Mayor for two payments totaling $1,500 for the Village’s accounting software, paid with her personal credit card. The … authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Volunteer Fire Company No. 1, Inc. is located in the Town of Olean, Cattaraugus County, and provides fire protection … Town of Olean Volunteer Fire Company No 1 Inc Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… a volunteer organization located in the Town of Elma, Erie County. The Company, which provides fire protection services … did not obtain Board and membership approval for all bills before paying them and did not retain adequate … Key Recommendations Properly approve bills prior to payment and ensure that all bills have adequate supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167DiNapoli: Village Fiscal Stress Declines Again
… a total of 18 villages were listed in fiscal stress. "This is the second year fiscal stress has declined in villages and … fiscal stress," said DiNapoli. "I commend local officials for this improvement and believe that sensible budgeting and … scores for calendar year municipalities, which includes all counties, towns, 10 villages, and the majority of cities. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againPayroll Improvement Project Bulletin No. PIP-013
… to Go Live. The final payroll processed in PayServ v 9.1 will be the Administration cycle, Pay Period 24L/25C, … 2021. Control D Control D will be available on its normal schedule, but some reports may be issued earlier than usual. … priority. Post Go Live Support Specific information on how to get help with any issues related to cutover or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, … totaled $353,614. Key Findings The Treasurer did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint a finance …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Additional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for … or within a year after separating from service. The additional credit is determined by dividing the total unused, … example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for … or within a year after separating from service. The additional credit is determined by dividing the total unused, … example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jPayroll Improvement Project Bulletin No. PIP-005
… Purpose The purpose of this bulletin is to inform agencies of changes to PayServ navigation … effective in PayServ version 9.2. Affected Employees All Agency PayServ and PS Query users are potentially … list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 navigation for common pages is listed in the updated PayServ Navigation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Ticonderoga Central School District – Financial Condition (2013M-154)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … and Hague, in Warren County. The District is managed by a Board of Education comprising nine elected Board members. … the District has struggled with fiscal challenges due to a deteriorating financial condition. We found that the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Norwood-Norfolk Central School District – Financial Management (2022M-129)
… be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained $3 million in … to $2.1 million. Did not use $0.9 million restricted in a debt reserve to pay related debt as required. Key Recommendations Reduce surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129DiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… Her legacy and dedication are impressive, but nothing is more important than her sincere and tireless concern for the more than one million New York state workers, … team of talented and genuinely nice people. There is never a great time to leave a place like the New York …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundDiNapoli Releases May State Cash Report
… issued today by State Comptroller Thomas P. DiNapoli. Total receipts, including miscellaneous and federal receipts, declined $808.6 million from a year … "However, lower than expected spending has offset the lost revenue. With recent concerns relating to the pace of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportCUNY Bulletin No. CU-582
… automatic processing of the minimum wage increase for hourly Student Aide employees and provide instructions for … processed automatically. Affected Employees Employees in hourly positions who meet the eligibility criteria Background … title. Effective Date(s) The minimum wage increase for hourly Student Aide employees will be processed using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-582-2017-minimum-wage-increase-cuny-student-aideTravel Advisory No. 3
… Vehicle Rental Contract includes Collision Damage Waiver Insurance (CDW) or Loss Damage Waiver Insurance (LDW) and up … eligible for an insurance claim, the employee renting the car must report the accident immediately to the local … agency, the employee’s supervisor, and the rental car vendor. The employee must also file a damage claim report …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-update