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Genesee Valley Central School District - Financial Management (2019M-231)
… the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated … through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled over $1 million and was 6 percent of 2019-20 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Gananda Central School District – Procurement (2021M-86)
… bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings The Board did not … the lack of segregation of duties within the Treasurer’s office. Approve or authorize anyone to approve billing … Recommendations The Board should: Ensure the Treasurer’s office complies with water and sewer Village laws and codes. …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50York Central School District – Network Access Controls (2022M-93)
… comply with Board policy to ensure adequate network access control procedures were established including a comprehensive … to provide. In addition, sensitive network access control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Greenville – Tax Collector (2020M-81)
… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… applicable physical accessibility components (components) we reviewed, we identified 13 components (17 percent) where Town officials … mirrors, hand dryers and grab bars mounted at the proper height. Three components in the parking lot, such as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… Town of Chili (Town) officials could take additional steps to increase physical accessibility to programs and … where Town officials could consider taking additional steps to increase physical accessibility at selected Town … should assess the feasibility of taking additional steps to increase physical accessibility for the 24 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33DiNapoli: Tax Cap Remains at 2% for 2026
… potential impact of policy choices at the federal level." In accordance with state law, DiNapoli’s office calculated … governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Service Retirement Benefits – Special 20- and 25-Year Plans
… What is the pension benefit calculation for Section 383-e? Members with … a maximum of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension … 3 members only. Do members in the Section 383-e or 383-f retirement plan have a backup plan? Yes, members within …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsSmithtown Fire District – Capital Project (2014M-231)
… $4.23 million. Key Findings The Board approved a capital project funded with $2.8 million from the capital … Smithtown Fire District Capital Project 2014M231 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Town of Davenport - Transparency (2018M-85)
… maintain sufficient financial records to provide the Board with the necessary information to assess the Town’s financial condition and file the annual report with OSC. The Clerk did not maintain a complete and … reports to the Board and file the required annual report with OSC. The Clerk should maintain timely and more detailed …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Town of Franklin – Financial Condition (2018M-8)
… Supervisor. Key Recommendations Reduce the Town’s reliance on TOV Highway fund balance as a financing source for …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Approved State Contracts and Payments
… In January, the Office of the State Comptroller approved 1,575 contracts for state … million, primarily due to errors, improprieties, or lack of documentation. More information on these contracts and … . Major Contracts Approved Division of the Budget $21 million with McKinsey & Company, Inc. for …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsOpinion 90-50
… (approval of Department of Transportation contracts to construct municipal highways) HIGHWAY LAW, §10(27); STATE … funds. This is in reply to your inquiry regarding the legal requirements municipalities must satisfy when the New … Law, what the Comptroller should receive to satisfy the legal requirements of this provision of the Highway Law. …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Medgar Evers College – Controls Over Bank Accounts
… 567 bank accounts, including 24 at MEC that were active or closed during the period January 1, 2013 through March 4, … days of the receipt of the form as to whether there are any concerns with establishing the new account. If not … forms for these accounts. Additionally, our inquiry to banks located in the proximity of the college found an …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsFinancial Condition and Outlook
… SUNY Downstate Medical Center [or Downstate]) includes the College of Medicine, College of Health Related Professions, College of Nursing, School of Graduate Studies, School of …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookDiNapoli Calls on Twitter & Other Major Corporations to Take Action on Political Spending Transparency
… political spending, gave Hanesbrands a score 7.1 out of 100, ranking it in the bottom tier of companies in the S&P … his political spending disclosure shareholder proposals. CMS Energy Corporation, Molson Coors Beverage Co., and …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-twitter-other-major-corporations-take-action-political-spending-transparencyDiNapoli: Local Government Debt Levels Off
… New York’s local governments had $43.6 billion in total outstanding debt in 2018, according to a report released today by New York … government issues debt, it should have a long-term plan in place and be mindful of the impact on its budget and … New Yorks local governments had $436 billion in total outstanding debt in 2018 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offAccess-A-Ride Accident Claims
… understand the standards and consequences of specific test results. We also found that carriers' first annual … fully aware of the standards and consequences of positive test results, including the standard that requires employees with test results registering between 0.02 and 0.039 blood alcohol …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsShareholders Cheer Lowe's New Green Energy Initiatives
… with the carbon reduction objectives outlined in the 2015 Paris Climate Agreement, Lowe's is showing its commitment to …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiatives