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Caribbean Heritage Month Celebration
… Voltaire Marcelin Artist Roxanne Persaud New York State Senator, 19th District Michèle Voltaire Marcelin Artist Roxanne Persaud New York State Senator, 19th District Angela Yee Radio Presenter …
https://www.osc.ny.gov/caribbean-heritage-month-2022Alternative and Out-of-Service Death Benefits – State Police Plan
… on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… have not yet retired, and you die less than one year after leaving public employment, your beneficiary would receive 100 … gainfully employed. If you die within one year of leaving your public employer, but were gainfully employed … during that time, or if you die more than one year after leaving public employment, your beneficiary may be entitled …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersComptroller DiNapoli Releases Municipal Audits
… money is safeguarded. There was no report prepared of expenditures, revenues and starting cash, and the records … totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate of collection. Auditors also … recordkeeping and reporting of financial activity. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0NYS Common Retirement Fund Reports Third Quarter Results
… The NYS Common Retirement Funds Fund estimated return in the third quarter of the State …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsComptroller DiNapoli Releases School District Audits
… personal internet use was found on computers assigned to employees who routinely accessed PPSI. Auditors found … appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … service fund although the funds had not been designated to pay debt. In addition, district officials improperly …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-314
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year. Affected Employees Employees who … will automatically apply the Prepaid Legal Service Benefit for the 2007 calendar year. Listed below are the union, … explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesTown of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. Background The Town of Victory is …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Cost-Saving Ideas: Justice Court Consolidation Process
… Town Board Adopts Resolution: File Resolution/Petition with Town Clerks Joint Public Hearing Held on Notice Resolution/Petition Approved Prepare Joint Resolution Public …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processLongwood Central School District – Overtime (2021M-126)
… (comp) time earned. Key Recommendations Adopt a payroll policy with clear guidelines and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… Inc. (Department) officials ensured that financial activity was properly recorded and supported, and that money … Department officials did not ensure that financial activity was properly recorded and supported, and that money … Department Inc Department officials ensured that financial activity was properly recorded and supported and that money …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesTown of Freedom – Financial Management (2021M-191)
… underestimated revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by 45 percent during the past three years to …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Long Lake Central School District – Capital Project (2021M-183)
… report - pdf ] Audit Objective Determine whether Long Lake Central School District (District) officials properly … Determine whether Long Lake Central School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Lake Pleasant Central School District – Claims Auditing (2021M-202)
… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) Board of … Determine whether the Lake Pleasant Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Copiague Fire District – Credit Card Purchases (2019M-98)
… $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the … by sufficient supporting documentation which is attached to each credit card claim. Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mTown of Willing – Town Supervisor’s Financial Duties (2021M-68)
… to the Town Board (Board), and reports did not include a detail of money received and disbursed as required. Key … monthly financial reports to the Board which include a detail of money received and disbursed. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Town of Stanford – Financial Management (2021M-130)
… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Spackenkill Union Free School District – Professional Services (2021M-89)
… pdf ] Audit Objective Determine whether Spackenkill Union Free School District (District) officials sought competition … Determine whether Spackenkill Union Free School District District officials sought competition …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89