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Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate oversight and management of budgets and fund balance and ensured annual audits were … our comments on issues raised in the Village’s response letter. … Determine whether the Village of South Floral Parks …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Merrick Union Free School District – Financial Management (2024M-64)
… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. Although the Board and District officials reduced surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64ROA Result Calculator – Reporting Elected and Appointed Officials
… Use this calculator to determine the ROA result (average number of days worked per month) for … list the ROA result on a Standard Work Day and Reporting Resolution for Elected and Appointed Officials form …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorPlainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… Establish a process to periodically monitor the status of all retirees and their spouses and dependents receiving …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceState Comptroller Thomas P. DiNapoli on the Passing of Former Senator Joe Bruno
… "New York lost an icon today with the passing of Former Senate Majority … Leader Joe Bruno. The senator served his community for over three decades, the last fourteen as majority leader where he led the state through difficult times. A tough negotiator and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-thomas-p-dinapoli-passing-former-senator-joe-brunoVested Retirement Benefit – State Police Plan
… and your earnings as an active member. 1 The date you are eligible to collect a vested retirement benefit depends …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitTown of Harpersfield – Claims Auditing (2024M-71)
… unaudited claims each month and approved the abstracts for payment. However, the abstracts did not contain sufficient …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Pitcairn – Claims Auditing (2024M-69)
… This increased the risk that claims could have been paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim … or the use of State contract could have saved money. For example, a State diesel fuel contract could have saved …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Bainbridge Fire District - Board Oversight (2018M-252)
… records and reports accurately and properly accounted for all financial activities, the Board did not provide for an annual audit of these records. Key Recommendation Provide for an annual audit of the Treasurer’s records. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Village of Lisle - Board Oversight (2018M-124)
… whether the Board ensured that receipts were deposited and disbursements were for proper Village purposes. Key … rates. All nine hourly employees were underpaid by a total of $2,800. Key Recommendations Perform or provide for … agreed with our recommendations and indicated they planned to take corrective action. … Village of Lisle Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124County of Ulster – Property Tax Exemptions (2016M-333)
… tax exemptions for the period January 1, 2015 through July 22, 2016. Background Ulster County is composed of 20 … Key Recommendations There are no recommendations as a result of this audit. … County of Ulster Property Tax …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Accessing Retirement Online – Enhanced Reporting
… not have a username and password, work with the Retirement Online Contact and Security Administrators at your location … Administrator will make sure you have access to Retirement Online reporting features. For more information about using …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/accessing-retirement-onlineEligibility, the Benefit and Filing – Police and Fire Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service credit after July 1, … between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service credit. You are eligible …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities to the public, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… was to evaluate the accuracy of BOCES' payroll payments for the period July 1, 2014 through May 31, 2016. Background … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $59.3 … BOCES officials established and adhered to good procedures for processing and verifying payroll payments. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
Determine whether Town officials purchased goods and services economically and determine whether the Supervisor safeguarded cash
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial Operations REV. 12/17/2014 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. The Clerk claimed 112 hours of sick … and take appropriate action to recover any wages paid for time not worked. Adopt policies and procedures that …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsNorth Merrick Union Free School District - Purchasing (2018M-87)
… District officials agreed with our report. … North Merrick Union Free School District Purchasing 2018M87 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… of our audit was to examine the claims audit process for the period July 1, 2014 through December 31, 2015. … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $29.2 … that claims were adequately documented and supported, were for appropriate purposes and were audited and approved prior …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-audit