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State Agencies Bulletin No. 1534
… is $18,448.11. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, pensionable overtime earnings limit of $15,000 effective January 1, 2010. This amount increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1534-tier-5-pensionable-overtime-earnings-limit-calendar-year-2017-employeesState Agencies Bulletin No. 1450
… agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) members for calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employeesTown of Bainbridge – Financial Management (2016M-332)
… officials’ management of the Town’s financial condition for the period January 1, 2015 through July 21, 2016. … an elected five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.1 million. … totaling $567,500. The Board has not established goals for the level of unrestricted fund balance to be maintained, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Village of Munnsville – Financial Operations (2012M-239)
… 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a population of approximately 470 residents. The … has not filed the required annual financial report with OSC on a timely basis. The Board did not audit, or cause …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239XIX.4 Suballocations – XIX. Project Costing (PCIP)
… Currently, a suballocation is used when an owning agency for a given project has the need to have assistances from … another Interunit budget transfer journal to allocate the funds for the project to the supporting agency(s). The PCIP … be part of the project budget journal sub-allocating the funds. If the sub-allocated project work is for the same …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… Reduce the amount of unassigned fund balance and use the excess as a financing source to benefit District … and use of reserves. District officials generally agreed with our findings and recommendations but questioned one … issue. Appendix B includes our comment on the issue raised in the District’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … capital investments. Key Findings Agency officials do not verify the investment and job information provided …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… report – pdf] Audit Objective Determine whether County of Albany (County) employees and elected officials completed … SHP Training, they did not maintain reliable records of who completed the training or ensure everyone who should have completed the training did so. Of the 315 total individuals we tested, including 267 …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… adequate oversight of District financial operations for the period January 1, 2013 through October 31, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2015 totaled $137,792. Key Findings We found errors in … not submitted the required annual financial reports to OSC for the 2011 through 2013 fiscal years. The District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialTravel Advisory No. 17
… Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel Manual states if the … charge to the employee, that fact including the name of the purchasing agency, must be indicated on the employee’s … Also, meals an agency or third party provides as part of an assignment are not reimbursable. Therefore, employees …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesForks Fire District #3 - Financial Planning (2018M-20)
… reserves and a multiyear financial plan. Consult with the District's attorney and ensure the capital reserve funds are properly established. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Broome County – Financial Condition (2013M-224)
… of short-term debt to borrow against future anticipated tax and revenue sources. Key Recommendations Develop a fund …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
A North Country court clerk was sentenced yesterday for stealing more than $5680 from Bombay Justice Court while the other court clerk his mother was on sick leave according to State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesState Agencies Bulletin No. 2002
… and processing instructions regarding a new stipend for canine handlers represented by PEF at DHSES. Affected … (MOU) between the State of New York and PEF provides for an annual stipend of $5,500 for employees who are assigned by DHSES to be a canine …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationConcord Industrial Development Agency – Agency Management (2015M-61)
… The Concord Industrial Development Agency was created in 1980 to further the economic development of the Town of … has not taken sufficient action to initiate new projects and encourage the creation or expansion of new business, … dissolving and merging into Erie County IDA or partnering with a local IDA. If the Board determines that CIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementVillage of Margaretville - Fiscal Management (2018M-78)
… (Village) officials have not adopted realistic budgets and the general fund available 1 fund balance has increased … a fund balance policy. District officials generally agreed with our recommendations and indicated they planned to … the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Accounts Payable Advisory No. 22
… will be understated and not counted towards MWBE goals. For more information on referencing a contract on a voucher, … Chapter XII, Section 5.E – Paying Against a Contract . For more information on MWBE reporting, please visit Empire …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberCenter Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… Purpose of Audit The purpose of our audit was to assess the District’s Medicaid … individual education plan (IEP)-related services provided to Medicaid-eligible students because it did not obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mOpinion 90-43
… benefit which is payable under §208-f may be paid to a deceased member's children where the deceased member is … of the General Municipal Law. This provision provides for a special accidental death benefit to be paid by … officer, who was divorced at the time of death, eligible for the death benefit; (ii) are children under the age of 18 …
https://www.osc.ny.gov/legal-opinions/opinion-90-43