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State Comptroller DiNapoli Releases Municipal Audits
… adjustments, parcels not being billed, unaccounted for money, and unassessed penalties on late payments. The …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Restitution Payments (2021-MS-2)
… on deposit, with some undisbursed restitution being held for 27 years. Nearly half of the Departments tested did not … adequate written restitution policies and procedures for enforcing and monitoring restitution obligations. Make … victims whose restitution orders have remained unsatisfied for the longest period in a timely manner. … Determine …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Opinion 91-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by State statute (see, e.g., McCabe v Voohris , 243 NY 401; 1990 Opns St Comp, No. 90-64, p 145; 1988 Opns St … lawfully be submitted, pursuant to [the Town Law] or any general or special law", it has been held that this language …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 88-58
… FUNDS -- Capital Reserve Funds (referendum requirements for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway Garage (referendum requirement) HIGHWAY LAW, §142(5); GENERAL MUNICIPAL LAW, §6-c(8): An expenditure …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Employer E-News Archive — 2023
… Have Already Made the Switch October 2023 All Your Deduction Information on One Page Tips for Using Retirement …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2023State Comptroller DiNapoli Releases Municipal and School Audits
… claims. As a result, the board hindered their ability to make informed financial decisions. Complete, accurate and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances … reports or ensured claims were properly audited prior to payment. Although the board paid a CPA $6,750 to conduct …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases School Audits
… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … used. Surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by 3.1 to 12.8 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsUlster County – Financial Condition (2014M-27)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period of January 1, … Closely monitor the level of unexpended surplus funds in the general fund and ensure that budgets are structurally …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Crown Point Central School District - Claims Auditing (2018M-76)
… Key Findings Checks were printed and signed before the claims auditor audited and approved the claims. Claims totaling $30,125 for 25 check disbursements made during the audit period were not audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Westchester Community College – Fixed Assets (2017M-78)
… Purpose of Audit The purpose of our audit was to review controls over the College’s fixed assets for the …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Constitutional Debt Limit
… In New York State, there are limits to how much debt a local government or school district can incur. … For counties, cities, towns and villages: The debt limit is a percentage of the five-year average full valuation of …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitTown of East Otto - Information Technology (2018M-156)
… not: Adopted an acceptable use policy; we found evidence of personal use on four of the six computers examined. Adopted a disaster recovery … they planned to initiate corrective action. … Town of East Otto Information Technology 2018M156 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Unified Court System Bulletin No. UCS-177
… Questions regarding this Bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeUnified Court System Bulletin No. UCS-125
… Association of Law Assistants of the Civil, Criminal and Family Courts Effective Date(s) Paychecks dated 11/28/07 … submit all transactions for enrollments, cancellations, and/or changes via electronic file. Agency Actions No agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-125-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-124
… eligibility for Deduction Code 300 , MetLife Whole Life Insurance Program. Affected Employees Employees in Bargaining … eligibility for Deduction Code 300 MetLife Whole Life Insurance Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-124-change-eligibility-metlife-whole-life-insurance-programUnified Court System Bulletin No. UCS-111
… for Deduction Code 380 , AFLAC Voluntary Supplementary Insurance Program. Affected Employees Employees in Bargaining … for Deduction Code 380 AFLAC Voluntary Supplementary Insurance Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-111-change-eligibility-aflac-voluntary-supplementary-insurancesUnified Court System Bulletin No. UCS-110
… eligibility for Deduction Code 398, ING Reliastar Life Insurance Company of New York Program (Bankers Security … eligibility for Deduction Code 398 ING Reliastar Life Insurance Company of New York Program Bankers Securit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-110-change-eligibility-ing-reliastar-life-insurance-company-newUnified Court System Bulletin No. UCS-27
… Purpose To explain the use of the new deduction code 391, DC37 … input file from the insurance company, Winston Financial to start and/or cancel the deduction Agency Actions Agencies do not need to start the deduction as the insurance company …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-27-voluntary-insurance-program-certain-employees-unified-courtUnified Court System Bulletin No. UCS-26
… 378, Universal Life Insurance Affected Employees Employees in Bargaining Unit SY represented by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-26-voluntary-insurance-program-certain-employees-unified-courtDivision of Housing and Community Renewal Bulletin No. DH-93
… Employees represented by District Council 37, Local 1359 in Bargaining Unit 67 Effective Date(s) Paychecks dated July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-93-dc37-local-1359-dues-increase