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Village of West Hampton Dunes – Financial Operations (2013M-390)
… a population of approximately 55. The Village is governed by a Village Board, with the Mayor serving as the chief … filed the Village’s annual financial report with OSC late by as much as 951 days after the statutory filing due date. … days following the close of each fiscal year, as required by law, and ensure that the reports are accurate. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Westmoreland Central School District – Financial Condition (2014M-283)
… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 … a plan to reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Village of Lewiston – Purchasing (2013M-45)
Village of Lewiston Purchasing 2013M45
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… examine the Library’s internal controls over circulation desk cash receipts for the period of January 1, 2013 through … related to collecting cash receipts at the circulation desk, the procedures were insufficient. Procedures did not … and remitting cash receipts received at the circulation desk. Ensure that on a daily basis two employees count the …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Opinion 99-7
… letter asking whether foreign fire insurance tax moneys are payable to a fire district. You also inquire as to the … Ringgold Fire District 1 Typically, such special laws are acts of the State Legislature incorporating an exempt … Whether foreign fire insurance tax moneys are payable to a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Other Bulletin No. 24
… pay periods: Cycle/Pay Period/Type Pay Period Begin Date Check Date Institution 26 Current 03/19/2015 04/02/2015 … with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-24-repayment-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1381
… pay periods: Cycle/Pay Period/Type Pay Period Begin Date Check Date Institution 26 Current 03/19/2015 04/02/2015 … with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1381-repayment-public-employees-federation-pef-deficit-reduction-plan-drpChateaugay Central School District – Leave Accruals (2016M-149)
… evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.5 … Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Town of Benson – Financial Condition (2013M-77)
… totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to routinely … has realized negative fiscal trends in its general and highway funds over the past several years. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77DiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal years that … Dec. 31 will be capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller Thomas P. DiNapoli. This … inflation has crept up resulting in the highest allowable levy growth since 2013," DiNapoli said. "This increase is …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Central Islip Union Free School District – Financial Management (2013M-380)
… June 30, 2013. Background The Central Islip Union Free School District is located in Suffolk County. The District is … Central Islip Union Free School District Financial Management 2013M380 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Village of Liberty – Financial Condition (2013M-109)
… May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village … did not maintain the Village’s accounting records in an accurate manner. As a result, in two of the last five … balance than was available in the general fund. The Board arrived at a tax levy it deemed necessary, but the Village …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109State Agencies Bulletin No. 683
… new Increment Codes have been created to reflect only one meaning for each Increment Code. Under the previous Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesGeorgetown Fire District – Board Oversight (2014M-264)
… distinct and separate from the Town of Georgetown and Madison County, in which it is located. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… previously served the Fund as Director of Absolute Return Strategies. “Anastasia’s talent and varied financial …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. County of Greene – Information Technology The county legislators did not monitor compliance with the county’s acceptable use policy, and did not adopt …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTown of Cherry Valley – Budget Review (B25-4-7)
… the appropriations for the Cherry Valley Community Health Center (Health Center). In addition, even if Town officials had included … 2026 preliminary budget includes an estimate for Health Center appropriations of $495,000 in the general fund. Our …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7XII.6.B Land Acquisition Payments – XII. Expenditures
… payment calculations. For information on record retention requirements specific to land acquisition payments, see …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsState Agencies Bulletin No. 860
… payment for overtime hours worked in excess of 40 in a week. Employees who leave State service are entitled to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/860-processing-over-40-compensatory-time-ii-lump-sum-overtime-payments-uponState Agencies Bulletin No. 1162
… Earnings Code OSC has created new Time Entry Earnings code LSS (LSP Vacation – BU21) to be used in place of LSA to … employees in Bargaining Unit 21. Agencies must begin using LSS in Pay Period 6L. Control-D Reports The following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-non