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Ardsley Union Free School District – Reserve Funds (2015M-348)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through October 2, 2015. … identifying the leave balances for employees entitled to a payout at retirement included employees who were not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348State Agencies Bulletin No. 1981
… Purpose The purpose of this bulletin is to notify agencies the pensionable … 2022 is $18,233.00 . Affected Employees Tier 6 members of ERS Plan Type 87 are affected. Background In accordance with Chapter 368 of the Laws of 2018, the limit increases each calendar year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… the payment process (refer to Section 4.D - Certification of Internal Controls over the Payment Process ). Agencies … obtain this data directly from the SFS through the use of reports and queries. For example, agencies can use SFS … The Office of the State Comptroller OSC will provide Business Units with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Champlain Joint Youth Program , Town of Colden , City of Corning , Franklinville Joint Fire District , City of … P DiNapoli today announced his office completed audits of Champlain Joint Youth Program Town of Colden City of …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Accidental Death Benefit – Special 20- and 25-Year Plans
… Eligibility If you die as the natural and proximate result of an on-the-job accident not due to your own willful … death benefit may be payable on your behalf, regardless of your years of service credit. "Accident” has a specific meaning with …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitAccidental Death Benefit – State Police Plan
… Eligibility If you die as the natural and proximate result of an on-the-job accident not due to your own willful … death benefit may be payable on your behalf, regardless of your years of service credit. "Accident” has a specific meaning with …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitCity of Long Beach – Budget Review (B17-7-9)
… for the last five completed fiscal years. Officials did not communicate the rescheduling of their budget vote … and sewer rents; and modified sewer rent estimates. They did not modify overtime appropriations. As of March 31, 2017, …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Finger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… identified $15,454 in costs charged to the Programs that did not comply with SED’s requirements for reimbursement. …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualTown of Schroon - Town Hall Expansion Project (2018M-128)
… officials provided sufficient oversight and management of the Town Hall expansion project. Key Findings An itemized … and maintained in a timely manner. Ensure the balance of outstanding interfund advances from the general fund that … Town of Schroon Town Hall Expansion Project 2018M128 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Elmont Union Free School District – Financial Condition (2017M-82)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Elmont Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82State Agencies Bulletin No. 1982
… Purpose The purpose of this bulletin is to inform agencies of the 2022 New York State Paid Family Leave Program rate. … are affected. Background The New York State Department of Financial Services announced the 2022 premium rate and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseVillage of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… for benefits were accurate. Key Findings The Treasurer did not maintain separate records on leave accruals earned …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town Allegany , Chili Public Library , Clyde Fire Company , Village of Cohocton , Concord Industrial Development Agency , East Brentwood Fire District , Town of Essex , Town of Exeter , Town of Middlefield , Village of …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Monitoring Town Asphalt Road Projects (2012MS-7)
… [pdf] , Thompson [pdf] , and Union [pdf] . Purpose of Audit The purpose of our audit was to determine whether towns adequately … that identify the ingredients used in each specific batch of hot mix asphalt (HMA) loaded on delivery trucks. The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… $1.1 million. Key Findings The Board and Town officials did not adequately monitor the Town’s financial operations …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20City of North Tonawanda – Financial Operations (2012M-203)
… Purpose of Audit The purpose of our audit was to review the City’s oversight of its volunteer fire companies and the City’s purchasing … City of North Tonawanda Financial Operations 2012M203 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203State Comptroller DiNapoli Releases Audits
… payments. Homes and Community Renewal: Housing Trust Fund Corporation – Internal Controls Over and Maximization of … and Urban Development (HUD) through the Housing Trust Fund Corporation to administer the Section 8 Housing Choice … receive necessary durable medical equipment (DME, i.e., devices and equipment available on a monthly rental …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… appointment and duties of the claims auditor, the board did not ensure that the appointed claims auditor reported to … Management (Erie County) The board and district officials did not prepare accurate budgets for the 2012-13 through the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … distributing FFI tax proceeds in accordance with New York Insurance Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… are incurred and subsequently recovers each agency’s share of the costs from Federal and other dedicated revenue funds … rates. A new automated process was implemented as of July 1, 2018 that will no longer use quarterly agency … real-time basis that is better aligned with the timing of payroll charges. These journals follow the normal system …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automation