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Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… and assistant Court clerk are adequately segregated. Where it is not practical to segregate duties, the Justices should …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Fillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … $14.8 million. Key Findings District officials were unable to provide evidence showing that they documented the … analysis of the projected needs for the upcoming year or a recommendation regarding those projected needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Hancock Fire Department - Financial Operations (2018M-236)
… oral agreement between his business and the Department. It appears that the President’s business owed the Department … business and the Department. Periodically perform reviews to determine whether delinquent rental payments are owed to the Department, and, if appropriate, consult with legal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Riverhead Central School District – Vendor Master File (2017M-139)
… existing entries. The District did not have an IRS W-9 form (Request for Taxpayer Identification Number and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Otselic Valley Central School District – Capital Project (2015M-263)
… The District, which operates one school with approximately 360 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Board’s management of the District’s financial condition for the period July 1, 2012 through January 4, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementState Agencies Bulletin No. 254
… dues for a percentage employee, use the employee's annual salary and multiply the annual by the part time percent. Match the part time annual salary against the chart in Payroll Bulletin 227, to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesPortville Central School District – Financial Condition (2013M-384)
… our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. … The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County … Board of Education. Budgeted general fund expenditures for the 2013-14 fiscal year are approximately $16 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384West Genesee Central School District – Segregation of Duties (2016M-303)
… controls over certain cash receipts were adequate for the period July 1, 2014 through March 31, 2016. … The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftReview of Credit Card Expenses at Finger Lakes DDSO
… was to determine whether Finger Lakes DDSO adhered to State purchasing laws, rules and regulations, and guidelines (collectively, New York State procurement requirements) for the purchase of food and … making these purchases, employees must follow New York State procurement requirements, which are designed to …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoCortlandville Fire Department – Internal Controls (2014M-3)
… controls over the Department’s financial operations for the period January 1, 2012 through November 8, 2013. … approximately $135,350 and expenses approximately $236,850 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Taxes and Your Pension
… to federal income tax. Your federal tax withholding is the amount of federal income tax withheld from your monthly … moved to another state or if you spend more than 183 days in that state, your pension may be subject to state or local … income tax. To check your current withholding, sign in to Retirement Online and view your pension pay stub . …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionState Police Bulletin No. SP-222
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … the 2018-2023 Agreement between the State of New York and the New York State Police Investigators Association … Unit 62 who have a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-222-2021-state-police-expertise-payDiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… for Length of Service Awards Programs (LOSAP) and as a result local volunteers may be shortchanged on benefits, … by New York State Comptroller Thomas P. DiNapoli. LOSAP is a pension-like benefit program established by … how volunteers earn service credit. State law outlines what activities can be included in the point system. In most …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programSUNY Maritime College Review of PCard Transactions and TCard Expenses
… Purpose We examined select purchases made on State-issued Procurement and Travel credit cards, along with … Citibank-VISA PCard Guidelines and the Office of the State Comptroller (OSC) Travel Manual guidelines. Background … and services that are within the guidelines of New York State’s Procurement Card program. The cardholder’s supervisor …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… applied for all entitled transportation State aid for new bus acquisitions and to determine whether extra-classroom … The Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in Warren County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraAmagansett Union Free School District – Financial Condition (2014M-91)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through September 30, 2013. … attending kindergarten through grade six and pays tuition for 75 students in grades 7 through 12 who attend school in … surplus fund amounts are within statutory limits. Develop a formal plan for reserve funds. … Amagansett Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… District’s financial operations and use of fund balance for the period July 1, 2013 through August 31, 2014. … Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which … with approximately 5,200 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $144 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mGreene Central School District – Financial Condition (2016M-17)
… management of the District’s financial condition for the period July 1, 2014 through December 3, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.7 … funded and when they would be used. The District’s reserve for compensated absences was overfunded. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17