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Refunding Local Debt
… of the total debt service savings to the issuer resulting from the issuance of the refunding bonds. In addition, … governments seeking approval of present value savings and/or terms and conditions comply with the following procedures. … and interest payment date) which are not to be paid from income received as a result of investing the proceeds of …
https://www.osc.ny.gov/debt/refunding-local-debtMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… with our findings and recommendations but questioned one issue. Appendix B includes our comment on the issue raised in the District’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… review was to determine whether the significant revenue and expenditure projections in the District's proposed budget … York State Local Finance Law requires all municipalities and school districts that have been authorized to issue … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Village of Cohocton – Cash Receipts (2015M-63)
… Treasurer’s records. The Treasurer and her Deputy did not issue duplicate receipts for all transactions where no other … accountant or public accountant to conduct the audit. Issue duplicate receipts where no other evidence of receipts …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of East Hampton - Budget Review (B20-7-10)
… East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the … all local governments that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Campbell-Savona Central School District - Budget Review (B2-15-10)
… Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated … all local governments that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10DiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… was sentenced today to five years in prison and ordered to pay full restitution, New York State Comptroller Thomas P. … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by … was sentenced today to five years in prison and ordered to pay full restitution …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityPrior Year Social Security and Medicare Tax Refund Certification - AC 3206 - Fillable
Prior Year Social Security and Medicare Tax Refund Certification - AC 3206 - Fillable
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3206-f.pdfPrior Year Social Security and Medicare Tax Refund Certification (CUNY) - AC 3206
Prior Year Social Security and Medicare Tax Refund Certification (CUNY) - AC 3206
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3206_cuny.pdfEarly Retirement – Article 14 Benefits
… With 20 years of service credit, you can apply for early retirement regardless of your age. The early retirement benefit equals 42 percent of your FAS for 20 years … exceed 50 percent of your FAS. When you turn 62, the early retirement benefit is reduced by 50 percent of your primary …
https://www.osc.ny.gov/retirement/publications/1644/early-retirementTown of Attica – Town Clerk (2015M-210)
… The Town of Attica is located in Wyoming County and has a population of approximately 7,700 residents. The Town is … the Clerk’s records and document the audit steps and related results of the annual audit of the Clerk’s records in …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210City of Newburgh – Budget Review (B17-6-18)
… of Newburgh, located in Orange County, is authorized to issue debt not to exceed $15 million to liquidate the … requires all municipalities that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
The purpose of our audit was to review the Towns internal controls over selected financial operations for the period January 1 2012 through November 30 2013
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68City of Long Beach – Budget Review (B23-7-3)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Suffern – Budget Review (B22-6-2)
… In adopting the 2022-23 budget, the Village Board should be mindful of the legal requirement to maintain the …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Campbell-Savona Central School District – Budget Review (B2-16-6)
… Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated … all local governments that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Town of Greenport – Town Clerk Operations (2017M-3)
… $4.87 million. Key Findings The Clerk did not issue press-numbered duplicate receipts for all transactions … for an annual audit of her records. Key Recommendations Issue press-numbered duplicate receipts for all moneys …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Bennington – Town Clerk (2013M-319)
… in Clerk fees as of September 3, 2013. The Clerk did not issue press-numbered receipts for all transactions where no … that the shortage in the Clerk’s account is resolved. Issue press-numbered duplicate receipts for all transactions …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319State Agencies Bulletin No. 797
… tool inventory for use in the performance of his or her job; and Were Active on the payroll at the time of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/797-june-2007-retroactive-tool-allowance-payment-csea-operational-servicesMental Health Education, Supports, and Services in Schools
… ensures schools have the mental health supports and services they need, including mental health awareness … Our audit covered the period July 2018 through March 2022 and included general education students only. About the … most current statistics are alarming. According to a 2022 research report published by the CDC: Among high school …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schools