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Opinion 88-43
… -- Self-Insurance (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary payments) … -- Disability (reimbursement of sheriff's personnel account from county's workers' compensation self-insurance … -- Fund Transfers (reimbursement of sheriff's personnel account from county's workers' compensation self-insurance …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Lancaster Central School District – Financial Condition (2016M-101)
… operations. District officials have not developed a plan to ensure that debt reserve funds are used for related … Ensure the debt reserve is used to pay related debt as required. Update the existing reserve policy by indicating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… million and $3 million annually. Department heads utilize worksheets to prepare budget estimates, which are then … for errors. There are also no verifications within the worksheets to ensure budget estimates are balanced. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetCity of Johnstown – Financial Management (2020M-134)
… - pdf] Audit Objective Determine whether the City of Johnstown (City) officials maintained accurate and complete … Determine whether the City of Johnstown City officials maintained accurate and complete …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Town of Tompkins Fire District – Board Oversight (2023M-33)
… over the work of the Treasurer, which include receiving and disbursing cash, signing District checks and maintaining … nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Evergreen Charter School – Credit Card Purchases (2024M-143)
… Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately … supported and for School purposes. Key Findings Credit card purchases were not always properly approved … to show they were for a proper School purpose. When credit card charges are not properly approved or adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Report File Transactions (File Upload) – Enhanced Reporting
… The report file contains rows of transactions Transactions report a NYSLRS members …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadCUNY Bulletin No. CU-568
… no longer operate on the New York State Fiscal Year (April 1st to March 31st) but should instead have a plan year that operates on the calendar year (January 1st to December 31st) for Tier 6 pension fund administration. … and contribution rate changes will be effective January 1st of each year starting in 2017. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-568-2017-tier-6-ot-limit-and-plan-year-changes-nyc-retirementTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… 30, 2013. Background The Town of Wawayanda, located in Orange County, has a population of approximately 7,300. The Town is … in the Town's operating funds. Develop and adopt a comprehensive multi-year financial and capital plan. Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Opinion 93-28
… maintenance of highways, bridges and highway-railroad crossings that are not on the State highway system (Highway … of local highways, bridges and/or highway-railroad crossings where the service life of the project is at least …
https://www.osc.ny.gov/legal-opinions/opinion-93-28DiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… The percentage of school districts initially planning to override New York’s property tax cap in 2016-17 has nearly doubled when compared to last year, but still remains relatively small, according to preliminary data filed with the office of State … The percentage of school districts initially planning to override New Yorks property tax cap in 201617 has nearly …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capOversight of Adult Protective Services Programs (Follow-Up)
… included in our initial audit report, Oversight of Adult Protective Services Programs ( 2020-S-2 ). About the … of Children and Family Services (OCFS) administers the Adult Protective Services (APS) – a program of … or other legal intervention. Within OCFS, the Bureau of Adult Services (Bureau) oversees local APS programs …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… Objective Did the Caledonia Fire Department (Department) Board of Directors (Board) provide adequate oversight of financial operations? … 1, 2023 – January 8, 2025 Understanding the Program The Board must provide oversight to ensure financial operations … The Board must provide oversight to ensure financial operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mVillage of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… adopted budgets that appropriated fund balance from the water and sewer funds. Consistent appropriation of fund balance and … unplanned repair costs resulted in a decline in water fund balance from $164,063 at the start of the 2011-12 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26State Agencies Bulletin No. 1972
… maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar year … for Deferred Compensation will increase from $19,500.00 to $20,500.00. An additional deferment is available to … are available Monday – Friday, 8am – 11pm and Saturday, 9am – 6pm. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… technology (IT) equipment and developed an IT contingency plan. Key Findings BOCES officials did not adequately … IT inventory records and develop an IT contingency plan. As a result, BOCES officials cannot ensure that IT … Develop and adopt a comprehensive written IT contingency plan. BOCES officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… user accounts and developed an information technology (IT) contingency plan. Key Findings District officials did not … manage network user accounts or develop a written IT contingency plan that details how District officials would … IT systems, and the lack of a comprehensive written IT contingency plan impairs the District’s ability to recover …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationDiNapoli Announces State Contract & Payment Actions For March 2014
… State Comptroller Thomas P. DiNapoli announced today his office reviewed 2,379 contracts valued at $2.9 … State Comptroller Thomas P DiNapoli announced today his office reviewed 2379 contracts valued at $29 …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014Village of Walden – Financial Condition (2017M-255)
… fund balance policy and its general fund balance decreased from $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general … 2016. The Village has no comprehensive multiyear financial plan. Key Recommendations Adopt a fund balance policy. The …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255