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City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and … the FFI tax money. The Fire Chief was solely responsible for disbursing, recording and reporting all transactions … maintains custody of the FFI tax money, and expenditures are adequately supported and approved before payment. City …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Whitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Town of Morehouse – Records and Reports (2021M-182)
… by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… The purpose of our audit was to examine the District’s reserves and accountability over fuel used for student … totaled approximately $24.9 million. Key Findings Four reserves with balances totaling $7.3 million appear to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Violating the Terms of a DRO – Divorce and Your Benefits
… If NYSLRS has a DRO on file that requires a member to elect a specific pension payment option and name … can occur when a DRO is not on file at the time of a member’s retirement. If the member elects an option or designates a beneficiary in …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droRipley Central School District – Cost Savings and Budgeting (2014M-361)
… $8.1 million. Key Findings The District had unrestricted fund balance that exceeded the statutory limit. The Board did … Ensure the amount of the District’s unrestricted fund balance complies with the statutory limit. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361DiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… Timothy Gregg, the former Provisional Supervisor of Facilities for the Hempstead School District, pleaded guilty today at … faces up to 20 years in prison, as well as forfeiture and a fine of up to $250,000. State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… funded with a portion of the State’s real estate transfer tax. However, from SFY 2014-15 through SFY 2020-21, General …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureDiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… former Utica Mayor and UCSD School Board President Louis LaPolla, were arrested in November 2023. Comptroller …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruptionHaldane Central School District – Information Technology (2021M-84)
… did not: Disable 74 unneeded network user accounts of the 300 accounts we examined. The 74 accounts included …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Pension Payment Option Descriptions
… you must decide how you would like your retirement benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life … your death. Or, you may elect to receive a smaller monthly benefit to provide for a possible payment to a designated …
https://www.osc.ny.gov/retirement/members/pension-payment-option-descriptionsVillage of Greenwich - Water and Sewer Financial Operations (2019M-229)
Determine whether Village officials effectively managed the billing, collecting, enforcing and accounting for water and sewer charges.
https://www.osc.ny.gov/files/local-government/audits/pdf/greenwich-2019-229.pdfSelected Management and Operations Practices
… (NYPA) is a public authority created in 1931 by Title 1 of Article 5 of the Public Authorities Law (PAL). Chapter 469 of the Laws of 1989 requires the State Comptroller to conduct …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesCortland County - Financial Management and Reporting (2019M-162)
… deficiencies identified in previous audits and will pay at least $428,800 to several accounting firms to correct the …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162State Agencies Bulletin No. 797
… employees who meet the following criteria: Worked for at least nine (9) continuous months, half or more time, prior … of his or her job; and Were Active on the payroll at the time of the payment. Eligible Agencies Department of … be directed to the Governor’s Office of Employee Relations at (518) 473-7233. Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/797-june-2007-retroactive-tool-allowance-payment-csea-operational-servicesOpinion 2010-4
… receive "back-up" services ( see New York State Assembly Mem in Support of Legislation, Budget Report on Bills, Letter … ( see also State of New York Department of State, Approval Mem, July 14, 2003, Bill Jacket, L 2003, ch 378, at 5). 5 It … firefighter would not be relevant to this inquiry ( see Mem of Joint Legis Comm on Fire Laws, 1957 McKinney's Session …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Accounts Payable Advisory No. 34
… interest payments provides for accurate reporting. Below is a list of interest account codes available for use. … Code Title Category 58401 Prompt Payment Interest Non Personal Service- Interest Expense 58402 Interest on … XII, Section 5.K - Federally Reportable Payments There is no longer a Withholding Class code 03 for interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestTrain On-Time Performance
… City Transit (Transit) provides rapid transit services in New York City, 24 hours a day, 7 days a week. The MTA’s … it arrives at the end terminal not more than five minutes after its scheduled arrival time. Subways’ Department of … support units, such as Maintenance of Way, Division of Car Equipment, and Operations Planning. OTP statistics are …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceState Agencies Bulletin No. 610
… of the new Report of Check Exchange form ( AC 1476-P ) for payroll transactions. Affected Employees All employees … Note: This form ( AC 1476-P ) is to be used for payroll transactions only. Click here to access the Report of … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-servicesRochester City School District – Budget Review (B20-2-5)
… 23, 2020 which the Board accepted and resolved effective May 18, 2020. … Provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5