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Village of Richfield Springs – Justice Court (S9-14-1)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … is not reporting potential traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely … the DMV pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December … Town of Queensbury Justice Court S9142 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2State Agencies Bulletin No. 300
… Purpose To advise agencies of changes in withholding allowances and … The value of a withholding allowance has been increased to $57.69 weekly, $115.38 biweekly, $250.00 monthly and $3000 annually. To request a copy of the Circular E, Employer's Tax Guide, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… activities for the period January 1, 2012 through June 19, 2014. Background The Town of Cameron is located in Steuben …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mComptroller DiNapoli Releases School Audits
… provided to employees. In addition, many duties within the payroll process have been segregated. For example, computer access levels to various payroll-related accounting functions have been limited to …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal Year 2025-26, New York State Comptroller … The estimated value of the New York State Common Retirement Fund Fund was $2914 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Grants and public assistance includes payments to counties, … Excel file . SFS Account Title Description 60301 Local Grants and Public Assistance Payments to counties, cities, … public assistance expenditures are made. 60311 Interest – Grants to Others Interest on late payments for unjustified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceMassena Central School District – Financial Condition (2016M-21)
Massena Central School District Financial Condition 2016M21
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Chittenango Central School District – Financial Management (2016M-294)
… Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in Onondaga County. The District, which operates four schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Goshen Central School District – Financial Condition (2017M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the Board appropriated fund balance totaling $4.9 million to fund operations, of which $3.9 million (80 percent) was … that appropriate fund balance that will not be used to fund operations. Develop a written reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year 2023-24. For the three-month period … Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2463 …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterVillage of East Hampton – Information Technology (2015M-187)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… and only their portion will be reduced by the PLS election. The ex-spouse’s share will be calculated as if no … share to avoid reductions resulting from the member’s PLS election. If the DRO was approved before April 1, 2008, does not address the PLS and the ex-spouse …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementVillage of Rhinebeck – Water Fees (2013M-311)
Village of Rhinebeck Water Fees 2013M311
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311North Shore Public Library – Financial Condition (2013M-344)
… July 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and … North Shore Public Library Financial Condition 2013M344 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Village of Pomona – Financial Condition (2015M-272)
… the Village’s financial condition for the period June 1, 2014 through July 10, 2015. Background The Village of Pomona … balance deficit of $933,000 as of the end of fiscal year 2014-15. Village officials have not developed a multiyear …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… This chapter provides an overview of reimbursable expenses to State employees. Most employee expenses will be reimbursed … expenses are reimbursed via payroll. Tuition reimbursement to a State employee will be processed by the Governor’s … voucher in the Accounts Payable module of the SFS. Refer to the sections within Chapter XII – Expenditures of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewXIII.10 Overview – XIII. Employee Expense Reimbursement
… payment, (ii) been paid in error, (iii) received an amount greater than they were entitled to, or (iv) spent more … SFS or submit a personal check to the Agency to refund the amount. Agencies must monitor refunds owed to the State by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… required financial statements to the Office of the State Comptroller. Key Recommendations In accordance with …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Mohawk – Records and Reports (2013M-113)
… of our audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund … prepared using the inaccurate and incomplete accounting records. Key Recommendations Ensure that the accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113