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DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… by pocketing parking permit fees; code enforcement fees; utility receipts; water and sewer fees; and parking summons fees. “I‘m dismayed that we …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, … Town of Grand Island Internal Controls Over Fuel Purchases 2013M182 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Travel Card Transactions
… against expense reports and the appropriateness of select travel card transactions at the Department of Economic Development (DED). Background The New York State Travel Manual requires travelers to submit expense reports timely to …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsIntroduction – Travel and Conference Expense Management
… as part of their official duties, whether it is to attend conferences, training sessions or to perform other … Not obtaining governing board approval before attending conferences. Alcohol purchased with taxpayer dollars. Payment … card was used for these expenses. Extension of trips after conferences for personal reasons at local government or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionOpinion 93-7
… $10,000, shall be awarded to the lowest responsible bidder after public advertisement for sealed bids in the manner … of specialized expertise, the use of professional judgment or discretion, or a high degree of creativity in the … Business Law, article 8), and there is some exercise of judgment and discretion in locating parties and effectuating …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Selected Aspects of Discretionary Spending
… (from 53,000 to 106,000). The Fund was established as a public benefit corporation whose sole mission was to act as … University facilities and to utilize a wide variety of public and private resources. To accomplish its mission, the … documentation. Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… homeownership throughout the State. HCR is comprised of several different offices and agencies, including the … the start of the pandemic – HCR had only committed about $98 million, of which less than $5 million has been reimbursed. To meet HUD’s Report 2021-S-10 2 requirements, HCR must expend over $96 million of the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingYork Central School District – Network Access Controls (2022M-93)
… access control procedures were established including a comprehensive written disaster recovery plan. The District … administrative permissions. Officials paid $360,896 for information technology (IT) services in 2020-21 without … in a timely manner, and regularly review user accounts for necessity and appropriateness. Set written expectations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93CUNY Bulletin No. CU-676
… purpose of this bulletin is to provide agency instructions for paying faculty stipends. Affected Employees Full time … University of NY and the PSC (Professional Staff Congress) for the Term of 12/01/2017-02/28/2023. The CUNY Board of … 16, 2019 Board meeting. The Stipend Pilot Program will be for five academic years beginning with the 2019-2020 academic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-676-cuny-psc-faculty-stipend-pilot-programEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… and no proof of birthdate for 15 students. For 2017-18, the District paid 15 schools to use Yeshiva Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were … as of April 1, 2019, the District is paying 23 schools to transport 455 (or $337,085) more students than registered. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mEast Moriches Union Free School District -- Budget Review (B7-16-3)
… independent evaluation of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the … fiscal year during which the deficit obligations are outstanding, their tentative budget for the next …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Bolivar-Richburg Central School District - Financial Management (2019M-17)
… Key Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were incorrectly … 45 general ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform system of accounts … comments on the issues raised in the District’s response letter. 1 Refer to the Fire District Accounting and Reporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mMadison County - Claims Audit and Payment Process (2019M-142)
… designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not audit their respective claims before payment. Our review of 382 claims totaling $3.5 million disclosed that 121 claims …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… extra pay. Errors occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mMaking Adjustments to Earnings and Days Worked – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsReceiving Your Benefits – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefitsDeath Benefits – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/death-benefitsDisability Retirement Benefits – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/disability-retirement-benefitsVested Retirement Benefit – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/vested-retirement-benefit