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Town of Esperance – Fund Balance (2016M-405)
… our audit was to evaluate the Town’s financial management for the period January 1, 2015 through September 26, 2016. Background The Town of Esperance, which includes … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $567,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Village of Suffern – Financial Condition (2013M-273)
… that caused large deficits in unexpended surplus funds in recent years. The Board has not sufficiently monitored financial operations throughout recent fiscal years. Key Recommendations Adopt structurally …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Walworth-Seely Public Library – Board Oversight (2014M-260)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the … authority and possession of a Library checkbook, contrary to the by-laws which state that the Treasurer is in charge of … the Director’s credit card purchases or ensure compliance with the procurement policy. Key Recommendations Rescind the …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Village of Canastota - Board Oversight (2018M-256)
… before approving them for payment or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer … Office (OSC) or the Board in a timely manner. Department of public works (DPW) employees received payroll payments …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
Determine whether the Board provided adequate oversight of procurement and claim processing
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mMultiple Dwelling Property Inspections (2018-MS-1)
… Multiple Dwelling Property Inspections 2018MS1 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Elba Central School District - Financial Management (2018M-96)
Elba Central School District Financial Management 2018M96
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Town of Cicero - Procurement (2020M-8)
… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Opinion 98 - 22
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … $5,000 cap (see, gen., La Cagina v City of Schenectady , 70 AD2d 761, 416 NYS2d 873; 6 McQuillin, Mun. Corps., …
https://www.osc.ny.gov/legal-opinions/opinion-98-22State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation department and golf course did not always record, deposit, remit … do not have assurance that all collections at the golf course were properly accounted for and deposited. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1More About This Retirement Plan – Article 14 Benefits
… plan summary describes benefits provided by Article 14 of the Retirement and Social Security Law (RSSL) as enacted … publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New York State and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planMore About This Retirement Plan – Regional State Park Police Plan
… System.) These benefits are provided by Section 383-a of the Retirement and Social Security Law (RSSL) as enacted … publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New York State and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System … Throughout this publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New … main office is in Albany, New York. This publication is a general summary of membership benefits, rights and …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planState Agencies Bulletin No. 1982
… The purpose of this bulletin is to inform agencies of the 2022 New York State Paid Family Leave Program rate. Affected … York State Department of Financial Services announced the 2022 premium rate and the maximum weekly employee … employee premium deduction for Paid Family Leave in 2022 will be $423.71 per year. Effective Dates Effective for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increaseState Agencies Bulletin No. 1950
… NYCERS, PFRS, NYSTRS, or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. … reach the $250,000 limit. Contributions will resume in the first paycheck of the following plan year. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsTown of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76South Orangetown Central School District – Network User Accounts (2022M-24)
… [read complete report - pdf] Audit Objective Determine whether South …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24North Salem Central School District – Network User Accounts (2022M-140)
… complete report – pdf] Audit Objective Determine whether North Salem Central School District (District) officials … audit school district North Salem …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Village of Bloomingburg - Financial Operations (2019M-246)
… The Treasurer did not provide regular financial reports to the Board or maintain adequate accounting records. The … the Office of the State Comptroller (OSC) or the Board in a timely manner. Key Recommendations Provide adequate oversight and require the Treasurer to provide regular financial reports, such as …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Rushford - Procurement (2020M-43)
… report - pdf] Audit Objective Determine whether goods and services were procured in accordance with the Town’s … proposals or quotes, for the procurement of professional services. Key Recommendations Follow competitive bidding … procedures for the competitive procurement of professional services. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43