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Village of Catskill – Accounting Records and Reports (2024M-66)
… and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Membership Milestones for Employees’ Retirement System (ERS) Members
… a monthly benefit, you will receive annual cost-of-living (COLA) increases when you meet eligibility requirements. … a monthly benefit, you will receive annual cost-of-living (COLA) increases when you meet eligibility requirements. *If … a monthly benefit, you will receive annual cost-of-living (COLA) increases when you meet eligibility requirements. …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… and Guidelines: The Board did not adopt a written policy to administer and account for ticket distribution. Corporation officials used resources to purchase tickets that were given to Board members, … to non-players the number of tickets given to non-players is most likely greater. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… caused by the pandemic remains severe. One key measure is the total number of New Yorkers claiming unemployment … averaged around 167,000. Those claims almost doubled to over 314,000, as the shutdown went into effect, starting a … budgetary relief for states and local government entities is among the key items being debated as the U.S. Congress and …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Town of Patterson – Justice Court Operations (2020M-63)
… reviewed were not reported or incorrectly reported to the New York State Department of Motor Vehicles (DMV), or were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationNew York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, … deposit into the Rainy Day Fund, a first of its kind. “New York City’s economy is bouncing back. Federal funding has …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetCUNY Bulletin No. CU-342
… Purpose To inform agencies of the implementation of new increment … Increments. Existing increment codes were not adequate to identify an employee’s status/movement within the PSC … 12C, paychecks dated September 11, 2008. Agencies must submit a DTA/CIC to identify employees whose appointment or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial … monthly benefit. Read about eligibility and how a PLS is calculated on our Partial Lump Sum Payment page . A member … PLS was taken. NYSLRS will use a hypothetical calculation to determine the ex-spouse’s share to avoid reductions …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the … and pension costs. Key Recommendations Ensure overtime is properly approved, documented and monitored. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeVillage of Sidney – Financial Activities (2023M-14)
… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Asset Forfeiture Escrow Fund
… and created a new General Municipal Law (GML) Section 6-v to require all moneys and proceeds from the sale of property … consequence of a forfeiture under Article 13-A of the CPLR to be deposited into an asset forfeiture escrow fund … the governing board and the State Comptroller. The report is subject to examination and audit. This report should be …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundDiNapoli: School District Tax Levy Cap Below 2 Percent
… for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data … examine where they can limit spending to stay under the cap,” DiNapoli said. “Local governments will have to examine … more closely to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentState Agencies Bulletin No. 1995
… This bulletin is superseded by Payroll Bulletin No. 1995.1. Purpose The purpose of this bulletin is to provide information and processing instructions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989
… all overtime earned during shifts that begin at or after 11:00 pm on 12/01/2021 and at or before 10:59 pm on 02/23/2022. … Rehab Cnslr 1 007603 8341260 Rehab Cnslr 2 007604 8341270 Senior Licensed Practical Nurse 1 005595 5500201 Senior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that assets were safeguarded for the period January … the Town of Canandaigua in Ontario County. The Department is governed by a five-member Board of Directors. Combined …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCity of Yonkers – Budget Review (B6-14-13)
… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeVillage of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees for the period … through June 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees … over billing, collecting and enforcing water fees need to be improved. The Clerk’s duties were inadequately …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, … of original documents Recurring identical amounts from the same vendor Multiple remittance addresses for the … Inconsistent, vague or implausible responses arising from inquiries or analytical procedures Excessive voids or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags