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Town of Perth – Conflict of Interest (2024M-142)
… business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with the prohibited conflict … payment, he was unable to provide a reasonable explanation for why he did not bring this matter to the Town’s Board of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Opinion 2007-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to … FUNDS -- Budget Procedures (authority to supersede in village); (authority to establish fund for annual payments … the proceeds of the sale of unneeded village real property in a separate fund to be used over the course of several …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4SUNY Bulletin No. SU-181
… at the same campus in which they had been employed on 9/30/07 and at the time of payment. The increase is calculated based on the employee’s September 30, 2007 salary rate. The amount … next whole dollar and then added to the salary in effect on 9/30/07. For those eligible employees who are currently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-181-october-1-2007-and-october-1-2008-stipend-increasesAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… of the District’s financial operations to ensure that assets were safeguarded for the period January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Forestburgh Fire District – Financial Activities (2015M-203)
… Ensure that adequate accounting records are maintained, bank reconciliations are prepared and required reports are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through December 31, 2014. … Fire District No. 1 is a district corporation of the State, separate and distinct from the Towns of Clifton Park … The District’s LOSAP point system is not consistent with State General Municipal Law (GML). Some firefighters did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… and separate from the Town of Bovina, and is located in Delaware County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138State Agencies Bulletin No. 1710
… Purpose To provide agencies with instructions for submitting the … Law Section 169 Commissioners Background Pursuant to the recommendations of the Committee on Legislative and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1710-january-1-2019-salary-increases-executive-law-section-169-commissionersCarthage Central School District - Financial Condition (2018M-93)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s … limit. Adopt budgets with realistic revenue estimates and discontinue the practice of appropriating fund balance … officials generally agreed with our recommendations and indicated they planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … separation payments. … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353State Agencies Bulletin No. 1579
… Purpose To inform agencies of the change in the New York City withholding tax rates. Affected … York City withholding tax table with the rates prescribed in publication NYS-50-T-NYC (New York City Withholding Tax … and Compliance mailbox. … To inform agencies of the change in the New York City withholding tax rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeA Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits
… die while working for a public employer or, if eligible, after you leave public employment (death benefits); and …
https://www.osc.ny.gov/retirement/publications/1513/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Police and Fire Plan
… your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public … suggestions you might have. Sincerely, Thomas P. DiNapoli State Comptroller …
https://www.osc.ny.gov/retirement/publications/1512/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – New Career Plan
… benefits. This publication explains some of those benefits and the services available to you as a member of our system, … you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits … after you leave public employment (death benefits); and Benefits you may receive at a later date, even if you …
https://www.osc.ny.gov/retirement/publications/1515/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefits. This publication explains some of those benefits and the services available to you as a member of our system, … you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits … after you leave public employment (death benefits); and Benefits you may receive at a later date, even if you …
https://www.osc.ny.gov/retirement/publications/1511/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Career Plan
… benefits. This publication explains some of those benefits and the services available to you as a member of our system, … you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits … after you leave public employment (death benefits); and Benefits you may receive at a later date, even if you …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoliForensic Audit of Payments to On-Board Service Managers (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Forensic Audit of Payments to … for their work performance and time and attendance. In addition, the Assistant Vice President responsible for the … by not disclosing the referral of a relative who was hired in the Unit. Key Finding Metro-North Railroad officials made …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followHammondsport Central School District – Nonresident Tuition (2016M-248)
… The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… the effectiveness of the billed receivable process for the period July 1, 2014 through August 25, 2015. … approximately 104,000 students. Budgeted appropriations for the 2015-16 fiscal year total approximately $153.5 … Key Findings The Board did not adopt a formal policy for effectively monitoring accounts receivable and ensuring …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesUniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195