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Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the duties of … The segregation of duties between Town officials is an important internal control for preventing errors and misappropriation of assets . By allowing others to perform his duties without oversight, the Supervisor has …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… As threats and attacks from malicious actors continue to become more sophisticated and commonplace, the importance … Technology Unit. The theme for this year's campaign is "See Yourself in Cyber," highlighting the critical roles … Multifactor Authentication, released Oct. 17. Passwords, to be released Oct. 24. Phishing, to be released Oct. 31. In …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… State and Local Retirement System 110 State Street Albany, NY 12244-0001 New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsLewis County – Purchase Cards (2024M-41)
… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… bylaws (bylaws) or adopt adequate policies and procedures to provide effective financial oversight of Department … secretary, and the President did not appoint members to the auditing committee to assist with financial oversight … and disbursement amounts discussed. As a result, there is an increased risk of theft and waste of Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125City of New Rochelle - Elevator Inspections (2018M-62)
… with 308 elevators and related equipment, our visits to 58 properties disclosed 140 elevators and related … inspection reports. Also, violation notices were not sent to 68 (91 percent) of these property owners. Bureau officials … elevators and related equipment to ensure the Master List is complete and accurate. Enforce the submission of …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62CUNY Bulletin No. CU-202
… Purpose To explain agency procedures for entering payments into the … Entry page. Affected Employees CUNY employees who elect to participate in the Buy Out Waiver Program and who are … information on the Time Entry page. The maximum payment is $500.00. Earnings Begin Date: Enter the last date of pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-202-cuny-buy-out-waiver-program-payment-cycle-1104-63004Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records and reports were complete, accurate, up to date, reliable or timely. As a result, the Board’s ability … and untimely. Although an annual update document (AUD) is required to be filed each year, AUDs have not been filed …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Western - Supervisor’s Records and Reports (2022M-184)
… has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Village of Penn Yan – Procurement (2024M-152)
… in accordance with Village policy. As a result, there is an increased risk that the Village paid more than … totaling approximately $30,000 lacked documentation to support the goods and services procured were only … the procurement of all WTP goods and services not subject to competitive bidding. Request that the Village engineer …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … operates four school with approximately 1,520 students, is governed by an elected seven-member Board of Education. … established purpose and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… approximately $11,000, was not sufficiently itemized to clearly identify the quantity or cost of items purchased. … the faculty auditor (auditor) was not overseeing ECA funds to verify the accuracy and completeness of the records and … Key Recommendations Ensure that all ECA activity is performed and recorded in compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Membership 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-membersDiNapoli: $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-investigationContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Contributing Toward Your Retirement
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementCity of Newburgh – Budget Review (B6-15-24)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general … the appropriation for the New York State Police and Fire Retirement System is underestimated by $348,773. The City …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24New 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-4-2021CUNY 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-titlesCUNY Bulletin No. CU-580
… Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination dated … in a memorandum dated 09/01/2015 from Carmelo Batista, Jr. Rates Effective Title 03/09/17 Supervisor of Mechanics $59.55 Effective Date(s) Increases can be submitted in Pay Period 25C (Institution), paychecks dated 03/16/2017. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s activities for the … accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar limits for … for all of the Company’s financial activities and did not submit accurate periodic reports to the Board and other …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016m