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Reporting Regulation for Elected or Appointed Officials
… are accurately converted to correspond with the official’s payroll frequency and recorded on the report submitted to the …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsOpinion 2008-6
… benefits and employer contributions to pension or annuity funds. Overtime, holiday and shift differential pay shall not …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 2005-3
… (General Municipal Law §2). 3 Therefore, section 72-j does not provide authority for a school district to … to sell “any real estate … and the buildings thereon ..”, does not encompass a sale of property that it is currently … (General Municipal Law §109-b[1][b]). 6 Section 1726 does not apply here for several reasons. Section 1726 applies …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Comptroller DiNapoli Releases Municipal Audits
… Over Financial Activities (Essex County) The treasurer does not maintain running cash balances in the check book …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsCredit for Previous or Military Service – En-Con Police Officers Plan
… of this System, or another public retirement system in New York State, your service may be recredited and your date of …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceCity of Yonkers – Budget Review (B18-6-7)
… revenue of $59.2 million, such as fund balance and State aid, to balance its budget. Police overtime costs could …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2009 through May 31, …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… they are working. Withdrawing voluntary contributions does not terminate PFRS membership. To withdraw voluntary …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipCredit for Previous or Military Service – Regional State Park Police Plan
… and tier restored. However, an earlier tier of membership does not always result in a better benefit. Please review …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … has an elected Highway Superintendent who is responsible for overseeing all highway operations. Budgeted … to the CBA and that employees receiving overtime pay report to work and document their presence on their …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Hughsonville Fire Company – Financial Activities (2014M-201)
… cash disbursements or the audit of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Administration of the Article 8-A Loan Program (Follow-Up)
… and making other needed repairs. We found that HPD does not verify the accuracy of building owner affidavits …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followOswego County – County Bridge Maintenance (S9-13-8)
… town-, and village-owned bridges. Key Findings The County does not track maintenance and repairs by bridge, which could …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Niagara County – County Bridge Maintenance (S9-13-2)
… million for the 2012 fiscal year. Key Findings The County does not track maintenance and repairs by bridge, which could …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Collection of Lease and Permit Revenues
… the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period … The Department is responsible for billing permit holders and collecting the amount due. As of May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between two and …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement of professional services and maintenance of fuel inventories for the period January 1, … in Elmont, Franklin Square, North Valley Stream, Garden City South, Lakeview, South Floral Park, West Hempstead and a …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Comptroller DiNapoli Releases Municipal Audits
… cancelled check images or invoices. In addition, the board does not require the treasurer to perform monthly bank …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… has neither formally supported, opposed nor recommended a bill submitted for a legislative change in the asbestos … fee structure, largely because its analysis of the bill indicates it would result in a negative financial impact …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… payment. Description - Enter “Prompt Contract Interest". Account Code – The account code for Prompt Contracting interest in the SFS is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestState Comptroller DiNapoli Releases Municipal Audits
… information to monitor the city’s financial condition, and does not know the city’s current financial condition. The …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0