Search

One-Year FAS – Career Plan

… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …

https://www.osc.ny.gov/retirement/publications/1642/one-year-fas

Local Sales Tax Sharing in New York State

… are made in accordance with statute or pursuant to sharing agreements between the county and its city or … the share of sales tax revenue that counties allocate to other local governments (based on the self-reported annual financial data submitted to the Office of the New York State Comptroller). Clicking on …

https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-state

Local Road Conditions in New York State

… Department of Transportation (DOT) has recently begun to collect data on the conditions of a subset of this group, … State – a percentage that varies quite a bit from place to place, with many rural towns (and one entire county) … below). Unfortunately, because the dataset is limited only to federally fundable local roads, it prevents citizens from …

https://www.osc.ny.gov/local-government/local-road-conditions-new-york-state

Investment Advisory Committee

… by the Comptroller pursuant to Section 423 of the New York State Retirement and Social Security Law. The Investment …

https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committee

Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… (CBA). The Board and officials did not properly monitor to ensure the annual report filed with the New York State … of the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu … correct sales tax amounts. Establish adequate procedures to review and verify that all data in the annual report is …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval

Town of Delhi – Pool Project Donations and Disbursements (2020M-105)

… the Town and the private citizen’s group so that it does not appear the Town is fundraising. Ensure that the …

https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For example, 380 … a result, the lack of suitable records limited our ability to determine if funds were accounted for or used for proper … findings and recommendations and indicated they have begun to take corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

Dryden Central School District – Information Technology (2020M-106)

… not: Ensure information technology (IT) policies were up-to-date with current technology changes, existing policies … accounts and disable any unnecessary accounts, maintain up-to-date IT asset inventory records or enter into adequate … of Information Technology Services (IT Director) failed to determine whether any data was taken or notify either …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

… rates were used. The financial software allowed changes to transaction data without approval and officials did not use available software controls to further safeguard transactions. Key Recommendations Comply … procurement policy. Ensure claims are audited prior to payment and adequately supported. Implement compensating …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133

Sweet Home Central School District – Financial Management (2022M-166)

… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166

Town of Frankfort – Justice Court Operations (2022M-16)

… $24,366 were not deposited timely. Also, while remittances to the Town Supervisor agreed with monthly reports, 15 of 19 … filed timely. Upgrade the Court’s recordkeeping software to the most current available version. Town officials … generally agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16

Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)

… restricted funds that could have been refunded to school districts. Overfunded two reserves totaling $1.9 … written reserve fund policy. Review all reserve balances to determine whether the amounts reserved are necessary and … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … and recommendations and have initiated, or they plan to initiate, corrective action. …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

Town of Tompkins Fire District – Board Oversight (2023M-33)

… in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. … our findings and have initiated or indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… should account for all receipt numbers. Users’ access to the software collection system should be restricted to prevent the clerks from purging receipts. Accounts … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

Chatham Central School District – Financial Management (2023M-11)

… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!