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Westmoreland Central School District – Financial Condition (2014M-283)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … 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 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283

Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)

… Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of … The consistent overestimation of expenditures resulted in the District not using fund balance that was appropriated. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-management

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

State Comptroller DiNapoli Releases Municipal Audits

… recommendation was not implemented. Town of Greenville – Tax Collector (Orange County) Auditors found the tax collector did not properly record or remit money in a … determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 million and penalties …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… Claims with certain characteristics may have a higher risk of error … are not routine. In today’s electronic environment, anyone with a computer and printer may be capable of replicating and … Tips or complaints about possible fraud. Understanding the symptoms of errors and fraud can help you identify claims …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… of missed punches totaling approximately 250 hours or $4,400. Timecard adjustments totaling $3,130 were not properly …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Andes Central School District – Financial Management (2013M-250)

… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through … officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250

DiNapoli: Local Sales Tax Collections Up 3.8% in August

… Local sales tax collections in New York state increased by 3.8% in August compared to the … up $68 million year over year. “Growth in local sales tax collections improved in August, year over year, after … Local sales tax collections in New York state increased by 38 in August …

https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-august

DiNapoli: Local Sales Tax Collections Nearly Flat in July

… DiNapoli. Overall, local collections totaled $1.82 billion for the month, up $3.1 million from the same time last year. … said. “As local officials start preparing their budgets for next year, they must set realistic expectations for sales … of 1.2%. 40 of 57 counties experienced year-over-year increases. These monthly sales tax collections are from the …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-july

Clark Mills Fire District – Controls Over Financial Activities (2014M-315)

… to ensure that financial activity are properly recorded and reported and that District moneys are safeguarded for the … five-member Board of Fire Commissioners. The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not adopt an investment …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315

Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)

… for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record of daily cash balances in the … perform monthly reconciliations without it. The Treasurer does not file required annual written financial reports to … to the Village, as stated in the bylaws. The Treasurer does not maintain a cash receipts journal. Additionally, the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financial

Filing Requirements – World Trade Center Presumption

… for World Trade Center Notice (RS6047-N) by September 11, 2026. Filing this Notice will protect your rights, and the … Trade Center Notice (RS6047-N) on or before September 11, 2026 to preserve your rights in the future. If You Have …

https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirements

Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)

… The Rhinebeck Central School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135

Ordinary Death Benefit – New Career Plan

… of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …

https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefit

Justice Court Fund: Invoice Billing Program

… Each justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice … payments he or she receives from the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the … Justice Court Fund Invoice Billing Program …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-program

Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)

… for the period of January 1, 2012 through July 29, 2013. Background The Mount Vernon Industrial Development …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approval

State Agencies Bulletin No. 1949

… of Agreement (MOA) signed 09/30/2021 between the State of New York, the Office of Children and Family Services (OCFS), … in certain titles. The new overtime rate shall apply to all overtime earned during shifts that begin after 12:00 am … in the employee’s taxable gross, and are subject to all employment and income taxes. Income taxes will be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certain

Unified Court System Bulletin No. UCS-248

… Service Employees Association (CSEA – BU 87), provides for a retroactive increase to the Senior Officer Series … Information All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be … to the NYS Department of Taxation and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sos