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Red Hook Central School District – Follow Up (2007M-66-F)
… The Red Hook School District is located in Dutchess and Columbia counties. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fFairport Central School District - Payroll and Employee Benefits (2023-118)
… accruals. Key Findings District officials generally paid the 33 employees we tested accurately and properly calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … not have been paid $2,000 because they retired prior to the end of the school year, a requirement for this …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… pdf] Audit Objective Determine whether the City of Cohoes Industrial Development Agency (CCIDA) complied with the 2015 industrial development agency (IDA) legislative reform. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeTaconic Hills Central School District – Financial Management (2019M-155)
… Recommendations Adopt budgets with reasonable estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Town of Moriah - Cash Management (2019M-169)
… Audit Objective Determine whether Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the Supervisor invested … period. Key Recommendations Periodically solicit interest rate quotes from multiple financial institutions. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Town of Bovina - Records and Reports (2019M-200)
… complete report - pdf] Audit Objective Determine whether the Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate or timely … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Town of Carroll - Audit Follow Up (2013M-221-F)
… [read complete report - pdf] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of October 2019, in implementing our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fState Agencies Bulletin No. 159
… use of the new deduction code 374, Property and Casualty insurance Affected Employees Employees in Bargaining Unit 01 … Police Benevolent Association are eligible for this new insurance program. Effective Date Checks dated May 4, 2000 OSC Actions The insurance company offering this new program, Liberty Mutual Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01Justice Court Fund - Town and Village Court Revenue Report Data Description
… reports submitted by town and village justices Justice Court Fund system processing of monthly justice reports … Violations of numerous: State Statutes; State Codes, Rules and Regulations; Local Laws; and limited Federal … Complex set of State Statutes Uniform Justice Court Act §2021 Local laws … Data description of the town …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionVillage of Greenwich - Cash Management (2019M-230)
… were maximized. Had officials invested available funds in a financial institution with higher available interest …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Centereach Fire District – Procurement (2016M-342)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement practices for the period January 1, 2015 through June 30, 2016. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342State Agencies Bulletin No. 1581
… OSC will update the Idaho withholding tax table with the new Low Gross and Low Tax amounts. The new amounts can be found in: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1581-idaho-income-tax-withholding-rate-changeOtisco Fire District – Audit Follow-Up (2016M-415-F)
… not implemented, and one recommendation was not applicable for the period that we reviewed. … The purpose of our review …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fState Agencies Bulletin No. 264
… 12, 2001 and Administration checks dated July 18, 2001. Tax Tables The amount of income tax withholding has decreased … view this publication. The New York State Payroll System calculates taxes based on the annual table. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/264-changes-federal-income-tax-withholding-tables-july-2001Operational Advisory No. 25
Data Quality Advisory
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryOpinion 91-3
… of highways has objected to the proposal, claiming that he has complete and exclusive authority over the vehicles … statutory powers and duties (see, e.g., 1982 Opns St Comp No. 82-294, p 373). Highway Law, §142(2), however, … in such manner and in such places in such towns [sic] as he shall deem best ...". In reconciling these provisions, we …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-31
… or adjoining counties, jointly, to acquire real property for, and to establish, construct, equip, maintain and operate … field. The ordinance, local law or resolution providing for such action must establish a committee composed of a … Law, §353-a does not prescribe the number of votes needed for the committee to act. Section 41 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-90-31DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… for the benefit of the more than one million participants in the New York State retirement system,” DiNapoli said. “To … risks by increasing the weighting of companies that engage in climate solutions and decreasing the weighting of … an initial allocation of $1 billion made to this strategy in March 2023. Proxy Votes In February, the Fund amended its …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesComptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… "The momentum of the LGBT civil rights movement here in the U.S. is inspiring, but LGBT men and women face a … & Gamble, 3M and Yum! Brands. In a separate letter to Mail.RU , a Russian internet firm, DiNapoli and Stringer … the website’s written policy prohibiting such postings. Mail.RU holds a majority (52 percent) interest in VK.com. The …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldTown of Hunter - Information Technology (2018M-262)
… Determine whether Town officials ensured the Town’s information technology (IT) system was adequately secured and … inventories are up-to-date. In addition, sensitive IT control weaknesses were communicated confidentially to Town …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262