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Town of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background The Town of Clare is located in … Key Findings The Board did not adopt a policy or method to determine the amount of unexpended surplus funds to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… was to examine internal controls over cash disbursements for the period January 1, 2013 through February 28, 2014. … The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of … fire protection services to its residents. Revenues for 2013 totaled approximately $370,000. Key Findings There …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179XII.5 Overview – XII. Expenditures
… to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). Beginning with the … documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with the exception of payments … enter information onto SFS and maintain all documentation in support of the payment in accordance with the record …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewState Police Bulletin No. SP-186
… the 2011-2018 Agreement between the State of New York and the New York State Police Investigators Association … report will be available for agency use. NPAY770 – One Time Payment Report This report identifies all employees … Goal Balance: Same as Annual Addl Earnings (to prevent making another payment) Retirement Information The Expertise …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-186-2018-state-police-expertise-payState Police Bulletin No. SP-182
… implemented the 2011-2018 Agreement between the State of New York and the New York State Police Investigators Association (NYSPIA), … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-182-2017-state-police-expertise-payAvoiding a Rejected DRO – Divorce and Your Benefits
… to a qualified status, the Employee Retirement Income Security Act (ERISA), the Retirement Equity Act of 1984 and … retirement age. The laws of the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code (IRC) that … spouse. The provisions of Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code (IRC) that …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droUnified Court System Bulletin No. UCS-295
… DR Suffolk County Court Employees Association F8 New York State Court Officers Association SR New York State Supreme … the various agreements between the Unified Court System of the State of New York (UCS) and the affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-295-april-2021-unified-court-system-ucs-security-and-lawAccounts Payable Advisory No. 46
… invoice does not contain the required information outlined in Guide to Financial Operations (GFO) Chapter XII, Section … Proper Invoice, agencies must reject the invoice. It is a best practice for agencies to notify the vendor within one …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceSt. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… period July 1, 2014 through May 31, 2016. Background The St. Lawrence-Lewis Board of Cooperative Educational Services … There were no recommendations as a result of this audit. … St LawrenceLewis Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371DiNapoli: State Pension Fund Adds Another $20 Million to Investing in New York Program
… The New York State Common Retirement Fund (Fund) has committed $20 … capital for early stage companies that have gained market traction. In addition to this commitment, the Fund has … Fund is the third largest public pension fund in the United States with estimated assets of $209.1 billion as of …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-state-pension-fund-adds-another-20-million-investing-new-york-programState Comptroller DiNapoli Releases Municipal Audits
… and Surrogate’s Court were also up to date and complete with no material discrepancies. Track state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 91-36
… by the State Legislature ( Brooklyn Park Commissioners v Armstrong , 45 NY 234; Village of Croton-on-Hudson v County …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Village of Alfred – Information Technology (2017M-236)
… July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately … recovery plan and a breach notification policy or local law. Ensure that all necessary Village personnel receive IT …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… audit was to determine whether the City adequately secured and safeguarded its computerized data for the period April 1, 2015 through October 2, 2017. … by a 10-member City Council. Budgeted appropriations for the 2017-18 fiscal year total approximately $13 million. …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through December 31, 2017. … Town Board. Operating funds’ budgeted appropriations for 2018 total approximately $916,500. Key Findings Town-wide … residents. Adopt budgets that include realistic estimates for expenditures. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271City of Yonkers – Payroll (2017M-212)
… leave accruals, time and attendance, and overtime for the period July 1, 2015 through February 14, 2017. … elected seven-member City Council. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $546 … documenting the type of records to be maintained for requesting, approving, using and recording leave time, …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… set forth her agenda. State government is here to work for the people of this state and make life better and more equitable for all New Yorkers. Her top priorities, including addressing … uneven, and inflation is still too high. To prepare for future risks and uncertainties, rainy day reserve targets …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressVillage of Schuylerville – Procurement (2014M-228)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $1.5 million. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201State Police Bulletin No. SP-110
… to Deduction Code 302 . Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York State Police … increased biweekly earnings cap of $5,000.00. This results in a biweekly cap of $37.00 and an annual cap for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-110-modification-deduction-code-302-pba-disability-insurance