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Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)

… to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer … Develop a plan to address the negative fund balances in individual water and sewer districts from prior fiscal …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259

State Police Bulletin No. SP-188

… the New York State Troopers, Inc., the calculation routine for Deduction Code 302 will change from .848 to .685 percent …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insurance

Town of Brownville Joint Fire District - Board Oversight (2018M-207)

… Key Findings We tested 75 of 480 disbursements made during our audit period, totaling $31,300, and found that 15 … vendors to access the bank accounts. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207

Opinion 91-47

… -- Court Fees (filing of an objection to the issuance of letters testamentary) SURROGATE'S COURT PROCEDURE ACT, §§709, 1414, 2402(10)(iv): Objections to the issuance of letters testamentary filed pursuant to SCPA, §709 should not … Court upon the filing of an objection to the issuance of letters testamentary pursuant to section 709 of the …

https://www.osc.ny.gov/legal-opinions/opinion-91-47

Opinion 91-18

… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS … the confidential secretary or bookkeeper. You ask whether it is still the opinion of this Office that there is no … Whether it is still the opinion of this Office that there is no …

https://www.osc.ny.gov/legal-opinions/opinion-91-18

NY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions

… Mobil Corp., after a review of the companies’ readiness to transition to a low-carbon economy, State Comptroller Thomas P. … it has determined are not transition-ready. In addition to Exxon, the companies to be divested and restricted in the … Exxon Mobil Corp after a review of the companies readiness to transition to a lowcarbon economy …

https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-invest

State Comptroller DiNapoli Releases Municipal & School Audits

… charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits

State Agencies Bulletin No. 1669

… that will display when an employee accessing NYSPO claims exemption from federal withholding as well as a new Locked … payroll officers that lists all employees who claimed the exemption on NYSPO Affected Employees All employees who have … that no federal taxes will be withheld if they claim exemption on the Form W-4 Employee’s Withholding Allowance …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemption

Management and Control of Overtime Costs (Follow-Up)

… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Management and Control of Overtime Costs (Report 2009-N-15). Background Our initial … To determine the extent of implementation of the three recommendations included in …

https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-follow

Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)

… Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. … that financial activity is properly recorded and reported. Debit cards were used in violation of the Department’s bylaws, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072

Westchester County - Financial Condition (2018M-151)

… over the past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund …

https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151

Orchard Park Central School District - Financial Management and Payroll (2018M-89)

… fund balance that was not used. Also, the balances in three reserves were excessive. Despite budgetary surpluses … Appendix B includes our comments on the issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll

Sexual Offender and Management Treatment Act Program

… to closely supervise and treat sex offenders who are near release from prison or parole, and who, based on their …

https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-program

Village of Stamford – Claims Audit (2022M-197)

… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197

State Agencies Bulletin No. 297

… Associate Membership $2.00 Dues and Agency Shop fees for part-time, annual salaried employees are calculated on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… plan, update the plan as needed and distribute it to all responsible parties. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Town of German – Supervisor’s Records and Reports (2023M-54)

… of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide …

https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54

Town of Tompkins Fire District – Board Oversight (2023M-33)

… financial activities. Key Findings The Board did not provide adequate oversight of the District’s financial … in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … District officials generally agreed with our findings and have initiated or indicated they plan to initiate corrective …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33