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Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Purpose of Audit The purpose of our audit was to examine the Company's internal controls over its financial … were for valid Company purposes. The Company did not have policies governing the use of debit cards or online … approve bills prior to payment and ensure that all bills have adequate supporting documentation. Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overSalamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices and … (58 percentage points). The Board and District officials have not effectively managed four reserve funds with balances … has not adopted written policies and District officials have not developed written procedures formalizing controls …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether Department officials ensured that … without independent oversight. Department officials have not adopted written financial policies or procedures … prior to payment approval. The Department does not have a code of ethics as required by statute. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… balance sheet accounts were not properly maintained due to carrying over unsupported balances for interfund activity, … was overstated by $81,929. Annual financial reports (AFRs) have not been filed since 2016, as required by New York State … Town Law (Town Law) Section 123. The issues identified may have been detected if the Supervisor presented his accounting …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Franklinville – Procurement (2024M-56)
… publications or attend free trainings that were available to assist them in their procurement responsibilities. As a … were procured in the taxpayers’ best interests and may have missed opportunities to reduce Town costs. Key … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Wilson Central School District - Financial Management (2022M-22)
… and maintaining excess reserves, real property taxes may have been higher than necessary. In addition, the Board did … plan. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds … findings and recommendations and plan to implement and/or have already implemented corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory … clarify how comp time will be administered. Some employees have been acquiring comp time during normal work hours. There … comp time form should be submitted, and submitted forms have not always included sufficient detail to support the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24State Authority Codes
… by OSC. Each State authority that will submit contracts to OSC will be assigned a State Authority Code. Authorities that already have a code will maintain it for this purpose. A list of State Authority Codes is provided. Codes have not yet been established for subsidiary authorities but …
https://www.osc.ny.gov/public-authorities/state-authority-codesState Agencies Bulletin No. 2069
… Purpose: The purpose of this bulletin is to notify agencies of the 2022 year end processing schedule … of Check Returned for Refund or Exchange). Background: To maintain the efficiency of AC-230 processing and ensure … agencies must review and discuss any existing Q-codes that have been created in the employee’s record with their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksState Agencies Bulletin No. 1801
… Purpose The purpose of this bulletin is to inform agencies of an updated process for calculating New … Date(s) Effective immediately. Background Pursuant to Bulletin 863 and Publication NYS-50, OSC will report New … county in 2019, and were paid while at this address, will have New York City wages reported on their Form W-2s. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesCUNY Bulletin No. CU-802
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City … Local 237 calls for the terms of the predecessor agreement to be continued except as modified in the MOA. In addition, … in the CUNY campus security titles listed below, who have already received their bi-annual June 2024 uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-802-cuny-december-2024-uniform-allowance-payment-securityDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… the trend of exceeding pre-pandemic levels, according to a report released today from State Comptroller Thomas P. DiNapoli. “Local sales tax collections continue to show year-over-year growth after experiencing significant … the same period in 2020. Overall, the City’s collections have been recovering at a slower pace than the rest of the …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… average contribution rates will increase from 15.2% to 16.5% of payroll for the Employees’ Retirement System (ERS) and from 31.2% to 33.7% of payroll for the Police and Fire Retirement System … and their families receive the benefits that they have earned.” Employer rates for NYSLRS are determined based …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26Comptroller DiNapoli and AG Schneiderman Announce Conviction in $130,000 Pension Theft
… 66, a resident of Glendale, Arizona, on his guilty plea to Grand Larceny in the Second Degree, a Class C felony. On … no matter where you live and make sure you pay it back. I thank Attorney General Schneiderman for his prosecution of … then diverted these monies to himself by claiming to have power of attorney for his mother and writing checks to …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-130000-pension-theftDiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… Kaiza, were indicted for their alleged role in a scheme to steal more than $1 million from Medicaid by filing false … DiNapoli said. “It also diverted funds that should have gone to legitimate health care needs and services for … will ensure justice is served in this case and I hope it is a warning to anyone who would try and defraud …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemeAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… your employer adopted this coverage. In addition, you must have elected the benefit within one year of your appointment … of employer adoption. By doing so, you waive the right to continue in service until age 70. You must separate from … or if you turn 62 within one month of its adoption, you have three months from the date it is offered to retire and …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hTrumansburg Central School District – Procurement (2022M-13)
… implement the District’s external auditor’s recommendation to update its purchasing policy and officials did not: Comply … policy. Competitively bid two purchases totaling $95,073. Have support that they obtained quotes for 29 purchases … totaling $414,838 during the audit period. Officials have been using the vendors for approximately 15 years. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Red Hook Central School District – Inventories (2023M-133)
… and safeguard fuel and E-Z Pass tags, these assets could have been misused, lost and/or stolen. We found that … District fuel, or review and reconcile E-Z Pass statements to ensure fees and charges were for valid District purposes. … agreed with our recommendations and indicated they have initiated, or plan to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… was sought for 11 totaling $133,567. The District may have saved about $7,100 for meals and lodging if the United … rates were used. The financial software allowed changes to transaction data without approval and officials did not … disagreed with some of our findings but indicated they have implemented corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. … (Supervisor), as the Town disbursing officer, should have signed the checks. However, the Committee Treasurer, a …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105