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Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund and most reserve funds are not being used, and the repair, retirement, insurance and tax …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionTown of Hammond – Town Clerk Operations (2014M-350)
… April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a population of approximately … penalties and second-notice fees to the Supervisor in a timely manner. The Clerk did not properly secure all … Ensure that all moneys are physically secured until being deposited. … The purpose of our audit was to review the …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Tioga – Long-Term Planning (2022M-181)
… of Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… The Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. The District, which operates two … use policy regarding internet and email access is not being followed. Key Recommendations Include all estimated …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … and filed as required by New York State General Municipal Law (GML) Section 30. Report the results of the Village’s … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, allowing discrepancies … of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 million higher than the … the Board or comply with New York State General Municipal Law Section 30 by filing required Annual Financial Reports …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136DiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… The Long Island Rail Road (LIRR) is making a steady recovery from the … for their connection with another train. Report Long Island Rail Road: On-Time Performance by the Numbers … The …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priority2013ABC State of New York General Obligation Bonds, March 2013
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment
https://www.osc.ny.gov/files/debt/pdf/2013ABC-official-statement.pdf2015ABC State of New York General Obligation Bonds, March 2015
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment
https://www.osc.ny.gov/files/debt/pdf/2015ABC-official-statement.pdf2018ABC State of New York General Obligation Bonds, March 2018
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment
https://www.osc.ny.gov/files/debt/pdf/2018ABC-official-statement.pdfCity of New Rochelle - Elevator Inspections (2018M-62)
Determine whether City Bureau of Buildings officials ensured that elevators were inspected as required by code or local law, as applicable.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-rochelle.pdf15 Day Waiver for NYSLRS Service Retirement Application
Governing provisions of the Retirement and Social Security Law impose a 15 day waiting period before application for service retirement becomes effective.
https://www.osc.ny.gov/files/press/pdf/15-Day-waiver-for-NYSLRS-service-retirement-application.pdfDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… ultimately contributed to an estimated billions of dollars in improper payments during the COVID-19 pandemic, according … was out of date, nor did it address issues identified in a 2015 State Comptroller’s audit. The system lacked the … of claims that were paid to fraudulent claimants before being detected; The length of time from when claims were …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudDiNapoli: Former Director Pleads Guilty to Stealing $1,700 From Hornell Partners for Growth
… Partners for Growth (HPG), pleaded guilty to Grand Larceny in the Fourth Degree for stealing $1,711 in cash from the non-profit’s Annual Fourth of July festival … trust will be prosecuted to the fullest extent of the law.” Stevens was ordered to pay full restitution in the …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-director-pleads-guilty-stealing-1700-hornell-partners-growthDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… The State Education Department (SED) made progress in ensuring school districts across New York are protecting … that can cause lasting damage to a child’s health and well-being. We need to make sure we are doing everything we can to … academic achievement and aspirations. Provisions of the law include curriculum and annual reporting requirements and …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actOpinion 95-26
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … of tax moneys by loan to fire department) INSURANCE LAW, §§9104, 9105: The Lawrence-Cedarhurst Volunteer and … retainer to an attorney and accountant engaged to assist in the administration of these funds; and (3) to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-95-26CUNY Bulletin No. CU-164
… Benefit for tax purposes. Affected Employees Employees in the bargaining units listed below who will receive a … value of prepaid legal benefit, and the earnings codes being applied for benefit year 2002. Union Value Earn Code … that will be automatically applied for tax purposes only in the last paycheck of the 2002 calendar year. The benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-164-prepaid-legal-service-benefitCUNY Bulletin No. CU-121
… SP, ST, SU, SV, SW, SX, SZ, TS, TT) $54.40 PL1 SEIU Local 300 (Bargaining Unit S6) $68.00 PL2 District Council 37 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-121-prepaid-legal-service-benefitCUNY Bulletin No. CU-194
… Benefit for tax purposes. Affected Employees Employees in the bargaining units listed below who will receive a … value of prepaid legal benefit and the earnings codes being applied for benefit year 2003: Union Value Earn Code … that will be automatically applied for tax purposes only in the last paycheck of the 2003 calendar year. The benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-194-prepaid-legal-service-benefit