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Town of Schroeppel – Cash Disbursements (2014M-296)
… reconciliations. Payrolls were not effectively reviewed or certified by any Town official. The Board did not audit, or contract with an independent public accountant to audit, … payroll process. Annually audit the Comptroller’s records or have an independent public accountant do so. … The purpose …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Tyre - Long-Term Planning (2019M-61)
… Board did not develop: Comprehensive multiyear financial or capital plans. A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for use. The Highway … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Johnsburg Central School District – Payroll (2014M-174)
… and Thurman, in Warren County. The District is governed by an elected seven-member Board of Education and operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Eden Central School District – Payroll (2017M-11)
… Collins in Erie County. The District, which is governed by an elected seven-member Board of Education, operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… We performed certain procedures, which were agreed to by DMV, to ascertain the expenses it incurred in …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleState Agencies Bulletin No. 882
… Purpose To provide agencies with information and procedures regarding the calculation of affected … the 2007-2011 PEF agreement, OSC is issuing instructions for the new method of calculating salaries for affected employees retroactive to April 11, 2008. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesOpinion 90-3
… (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full … the allocation of county sales tax revenue to cities and towns required by Tax Law, §1262(d) should be made on the … exempt from county taxation pursuant to sections 458, 460 and 464 of the Real Property Tax Law and such other sections …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Comptroller DiNapoli Releases Municipal Audits
… accounts and subsidiary revenue and expenditure accounts or reconcile bank balances to book balances. The last annual … complied with competitive bidding requirements or the town’s procurement policy when making purchases. The … superintendent did not consistently solicit written quotes or competitive bids as required, or attach appropriate …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsStay Informed – State Police Plan
… Your retirement benefits are an important part of a solid … you and your beneficiaries achieve financial security in retirement or in the event of a disability or death. Use … us with any questions you have about your benefits. … State Police Plan information for PFRS Tier 2 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1518/stay-informedMedicaid Program – Improper Medicaid Payments to a Transportation Provider
… provides transportation to medically necessary services for those recipients who are unable to obtain transportation on their own. Medicaid reimbursement for medically necessary transportation of Medicaid recipients … services furnished and payments received from Medicaid for a period of six years from the date the care, services, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… during our entire audit period. The Board did not audit, or cause to be audited, the records of various offices and … receipts and deposits, including segregation of duties or implement mitigating controls. Ensure that the Town’s … reports of all Town officers and employees who received or disbursed money during the preceding fiscal year or hire …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andEligibility, Your Vested Benefit and Filing – Article 14 Benefits
… receiving your vested benefit at your early retirement age or when you reach age 55. Your early retirement age is the age at which you would have completed 20 years of …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingCUNY Bulletin No. CU-291
… an eligible title of Auto Mechanic, Auto Mechanic (CUNY) or Machinist Effective Date The increase is effective 4/29/07 … the following requests for employees in Active, Paid Leave or LOA status: For all rate increases, request a Pay Change … Bulletin CU-280: Any Auto Mechanics, Auto Mechanics (CUNY) or Machinists hired before August 1, 2006 will be paid at the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… of $44,775 even though there were no written contracts or detailed Board resolutions for these professionals to establish the services to be provided or the basis for compensation. The Board did not develop … a competitive process. Enter into written contracts or pass detailed Board resolutions for all individuals and …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Mandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member contributions (called deficiencies) are usually incurred for service after a member’s date of membership for which no (or insufficient) contributions were made. If …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsXII.6.G Paying Debt Service – XII. Expenditures
… Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or by email addressed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceTown of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … 1, 2012, through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 … resolution directed Town officials to consult the Office of the State Comptroller’s publications for guidance. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149State Comptroller DiNapoli Releases Municipal Audits
… revenue. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0City of Rome – Internal Controls Over Capital Projects (2012M-248)
… Purpose of Audit The purpose of our audit was to determine whether City officials provided … January 1, 2010, to December 31, 2011. Background The City of Rome is located in Oneida County and has a population of …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Board did not adopt realistic budgets based on historical or known trends. Two of the District’s six general fund … more than $4 million as of June 30, 2015, are overfunded or potentially unnecessary. District officials have not developed written policies or procedures to formalize the process for calculating, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-and