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DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… last loaded. It also prohibited many fees. Despite the change in law, the NYS Abandoned Property Law remains …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsAbout an Employer’s Role – What Every Employer Should Know
… assistance, we would not be able to provide members with the benefits they have earned. We rely on you to provide us … about your employees throughout their employment. One of the most important responsibilities you have as a … employer is ensuring every employee is aware of the opportunity to join NYSLRS. By law, employers must notify …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… Findings From August 1, 2011 through November 30, 2017, the recreation attendant (attendant) did not remit Department … OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. In October 2018, the attendant admitted stealing more than $150,000 from the …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Columbia County – Payroll (2014M-121)
… Purpose of Audit The purpose of our audit was to determine if controls over … time and attendance and leave accruals were adequate for the period January 1, 2012 through October 3, 2013. … New York and has a population of approximately 63,000. The County is governed by a 23-member Board of Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… Purpose of Audit The purpose of our audit was to determine whether District … and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. Background The Saranac Lake Central School District is located in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraMarathon Central School District – Fund Balances (2017M-280)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured … year’s appropriations by 2 percentage points (from 6.9 to 4.9 percent) as of June 30, 2017. The debt service fund, employee benefit accrued liability reserve and retirement contribution reserve were not used as budgeted and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280State Police Bulletin No. SP-76
… Amount Employees who are active in Bargaining Unit 62 on 4/01/04 shall receive $177.00 for equipment purchased. Employees who are on Leave Without Pay on 4/01/04 are eligible for payment upon return to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-76-equipment-allowance-payment-employees-represented-nys-policeRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… 11) Members If you retire with an outstanding loan, the annuity portion of your retirement benefit will be … reduced . You cannot pay off your loan once you retire. The amount of your annuity reduction will be based on your age, your loan balance at retirement and the type of retirement (service or disability). The loan …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanGreenville Fire District - Fixed Assets (2019M-223)
… Determine if District officials had adequate controls to safeguard District assets. Key Findings Although the … does not have a comprehensive policy or procedures to safeguard fixed assets. The District’s inventory list did … identifiable information for each asset including purchase date, purchase price, date placed in service and useful life. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Town of Greig – Long-Term Planning (2023M-13)
… complete report – pdf] Audit Objective Determine whether the Town of Greig (Town) Board (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not establish long-term financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… complete report – pdf] Audit Objective Determine whether the Town of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. … and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… tax revenue. As a result, Town taxpayers residing outside the Villages did not receive all the benefit they should have from County sales tax distributions. The Town Board (Board) underestimated sales tax revenue in …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Boylston – Procurement (2021M-56)
… competitive methods, or maintain supporting documentation to show they used competitive methods, to obtain purchases totaling $154,248. While the Board is required by New York State General Municipal Law (GML) to review the Town’s procurement policy annually, the last …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Accounts Payable Advisory No. 15
… Voucher Authorizers Guidance: This advisory is intended to remind Business Units that individuals certifying/approving vouchers to OSC using SFS must also be designated and recorded in … 4.B - Certification of Vouchers . For instructions on how to designate someone as a Voucher Authorizer in OSC’s …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… while avoiding conflicts of interest. Key Findings The Town Board (Board) did not consistently seek competition … may not have been procured in a cost-effective manner. Of the 113 purchases totaling $771,727 we reviewed, officials … for 36 purchases totaling $211,171, or 27 percent of the dollar amount of purchases reviewed. The Town may have …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Town of Lake Luzerne – Payroll (2022M-98)
… complete report – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) … and in accordance with Town policies. Key Findings The Supervisor did not ensure payroll payments were accurate … incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98DiNapoli: Tax Cap Set at 2% in 2024
… 2% for a third consecutive year," DiNapoli said. “Although the rate of inflation has begun to decrease, it still poses a … need to carefully develop and balance their budgets for the coming year.” In accordance with state law, DiNapoli’s office calculated the 2024 inflation factor at 6.26% for those local …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… provided at selected Town facilities. Key Findings Of the 562 applicable physical accessibility components … selected Town facilities. Specifically: 21 components at the Town Hall, such as interior office signs with raised lettering and Braille. 12 components at the Town Court, such as a water fountain mounted at the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Town of Lindley – Justice Court (2017M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were collected, deposited, … reported and remitted in an accurate and timely manner for the period January 1, 2016 through November 2, 2017. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Town of Maryland - Financial Management (2018M-121)
… Audit Objective Determine whether the Board established a fund balance and reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key Findings Since 2015, the total combined fund balance in the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121