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Retirement System Membership – State Police Plan
… new employees into PFRS when their employment begins. This plan (Section 381-b of New York State Retirement and Social …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipManagement of Capital Projects (2018-S-70) 180-Day Response
To determine whether Metropolitan Transportation Authority’s Long Island Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project management process and was successful in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70-response.pdfDetails About the Audit Process
… provide insight into the key stages of audit development, from the earliest stages to the final report. It describes … The Comptroller’s right to access this information required for audit purposes is derived from the State … relevant to the audit objective(s) Explanation of the required management representation letter stating that all …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processReporting Regulation for Elected or Appointed Officials
… a participating employer of the retirement system and are required to be reported to the retirement system. (a) Record … During a period that an elected or appointed official is required to be on-call, he or she may only record the time … activities shall not be valid for more than eight years from the date it was initially maintained. If the hours …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsState Comptroller DiNapoli Releases School Audits
… debit card for some purchases prevented the claims auditor from auditing and approving these purchases. Springs Union … of leave used by 33 employees was not supported by a required planned absence request form. Also, two teacher …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… project benefits to be provided is not well-defined or required to be documented. Therefore, it is possible that not … approved projects and analysis of the information obtained from the companies was not sufficient. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… a district corporation of the State, distinct and separate from the Town of Westford and Otsego County in which it is … it has not adopted purchasing and investment policies, as required by statute. The Board also has not ensured that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… a district corporation of the State, distinct and separate from the Town of Fallsburg and located in Sullivan County. … only at the end of the fiscal year and has not filed the required annual financial report with the Office of State …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1118
… for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January … amounts paid in 2011 for the following that are excluded from Boxes 1, 3 and 5 and do not appear on Form W-2. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January … amounts paid in 2012 for the following that are excluded from Boxes 1, 3 and 5 and do not appear on Form W-2. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012Town of Barrington – Financial Management (2017M-103)
… fund was about $1.2 million, or 273 percent of the ensuing year’s budget. The Board did not adopt multiyear financial or … who received or disbursed money during the preceding year. Audit results should be documented in the Board minutes …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Selected Aspects of Discretionary Spending
… for such expenditures, and what documentation would be required to demonstrate that employees used due diligence to … lowest reasonable costs to obtain the benefits intended from such expenditures. Key Recommendation Examine written …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1City of Long Beach – Budget Review (B22-7-4)
… appropriate action to implement or resolve recommendations from our budget review issued in May 2021. Background The … flow projections with the proposed budget. Although not required, cash flow projections would provide officials with …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Newark School District Public Library – Board Oversight (2014M-54)
… policy or a code of ethics to provide statutorily required guidance to staff to ensure compliance with laws … enforce all provisions of its investment policy, divest from all improper investments and place all Library moneys in …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… and one was partially implemented. OPWDD is not required to respond to this follow-up report. However, we allow 30 days from the date this report is issued for officials to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followTown of Dunkirk – Justice Court (2013M-106)
… Court’s jurisdiction and administering moneys collected from fines, bails, surcharges, civil fees, and restitution. … reported to DMV as disposed are also reported to JCF, as required, and that any related fines are remitted to JCF. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… been even greater. The Board failed to audit all claims as required by Village Law. For the fiscal year ended May 31, … Establish controls to help detect and prevent the Village from entering into contracts in which an officer or employee …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationAkron Fire Department – Financial Activities (2014M-196)
… safeguarded for the period January 1, 2013 through April 16, 2014. Background The Akron Fire Department is located in … of Newstead. The Department’s expenses for the 2013 fiscal year totaled approximately $625,000 and were funded primarily …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… documentation requirements and addresses recovering moneys from improper use, it lacks important oversight controls. The … the types of purchases permitted, and the documentation required to support the purchase. Follow-up on overpayments …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150State Agencies Bulletin No. 2237
… the new layout. Testing of the new layout will occur from August 1, 2024, through August 31, 2024. Agencies … to send test files to, as well as which specific files are required. Please see the attached PDF for the updated file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fields