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Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… [ read complete report - pdf ] Audit Objective Determine whether the Village …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Merrick Union Free School District – Financial Management (2024M-64)
… [read complete report – pdf] Audit Objective Determine whether the Merrick …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… action. … PlainviewOld Bethpage Central School District Retiree Health Insurance 2018M148 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceState Comptroller Thomas P. DiNapoli on the Passing of Former Senator Joe Bruno
… "New York lost an icon today with the passing of Former Senate Majority … the last fourteen as majority leader where he led the state through difficult times. A tough negotiator and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-thomas-p-dinapoli-passing-former-senator-joe-brunoVested Retirement Benefit – State Police Plan
… least five years of service credit, you will be eligible for a vested retirement benefit when you do reach retirement … Your vested retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is payable for life, and you may elect one of several pension payment …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitTown of Pitcairn – Claims Auditing (2024M-69)
… This increased the risk that claims could have been paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim … or the use of State contract could have saved money. For example, a State diesel fuel contract could have saved …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Town of Harpersfield – Claims Auditing (2024M-71)
… Key Findings The Board did not properly audit claims to determine whether the claims represented actual and … contain sufficient details or itemization for the Board to make the necessary determinations required for a proper … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71County of Ulster – Property Tax Exemptions (2016M-333)
… Purpose of Audit The purpose of our audit was to assess the County’s procedures for handling property tax exemptions for the period January 1, 2015 through July 22, 2016. Background …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Village of Lisle - Board Oversight (2018M-124)
… complete report - pdf] Audit Objective Determine whether the Board ensured that receipts were deposited and … were for proper Village purposes. Key Findings The Board did not provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Bainbridge Fire District - Board Oversight (2018M-252)
… the Treasurer’s reports on a monthly basis and reviewed all claims before payment. Although the Treasurer’s financial … records and reports accurately and properly accounted for all financial activities, the Board did not provide for an …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Accessing Retirement Online – Enhanced Reporting
… not have a username and password, work with the Retirement Online Contact and Security Administrators at your location … Administrator will make sure you have access to Retirement Online reporting features. For more information about using …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/accessing-retirement-onlineEligibility, the Benefit and Filing – Police and Fire Plan
… between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special plan (that allows … a pension equal to: 1/60th (1.66 percent) of your FAS for each year of service credit; and 1/60th (1.66 percent) of your FAS for each year of prior service, including prior service …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingTown of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… competitive bidding statutes, and policy requirements to solicit and document competition when making purchases. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… public entity which delivers approximately 50 educational and administrative services to its 18 component districts. … $59.3 million. Key Finding BOCES officials established and adhered to good procedures for processing and verifying payroll payments. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… Court (Court) money is properly recorded, deposited and reported. Key Findings Sixty-three of the 67 time sheets … by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 405 hours on her Town time … The Clerk did not allow for travel time between the Town and another municipal employer. As a result, we estimate she …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities … cause to be audited, the CFO’s 2022-23 financial records and reports, as required by New York State Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewNorth Merrick Union Free School District - Purchasing (2018M-87)
… - pdf] Audit Objective Determine whether the purchasing of goods and services complied with competitive bid statutes … General Municipal Law (GML) and its purchasing policy when seeking competition for purchases. We selected payments … found that District officials obtained the required number of quotes. We selected 10 vendors who were paid a combined …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… of our audit was to examine the claims audit process for the period July 1, 2014 through December 31, 2015. … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $29.2 … that claims were adequately documented and supported, were for appropriate purposes and were audited and approved prior …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditEligibility, the Benefit and Filing – New Career Plan
… (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filing