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Sodus Center Fire District – Board Oversight (2017M-108)
… to examine the Board’s oversight of financial operations for the period January 1, 2015 through March 13, 2017. … Board of Fire Commissioners. District expenditures for 2016 totaled $108,631. Key Findings The Board maintained … controls. Review the questionable disbursements and seek reimbursement from the Treasurer for any misappropriated …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108State Agencies Bulletin No. 2091
… Plan 704 SUNY After Tax 403(b) Plan Education Department, School for the Blind, and School for the Deaf employees electing the following … Flat Amount (for employees of SUNY, Education Department, School for the Blind, and School for the Deaf) or the Percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaBlock Institute School – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Block Institute School (Block) on its Consolidated Fiscal Reports (CFRs) were … Block operated several other programs, including SED’s School Age Special Class; Adult Day, Clinical, and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… for the personal expenses, he should not have used WSSC funds for such expenses in the first instance. WSSC paid …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1976
… is to notify agencies of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates to these plans. Background Pursuant to … annual contribution amount will increase to $20,500 for calendar year 2022. An additional deferment is available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… Plan 704 SUNY After Tax 403(b) Plan Education Department, School for the Blind, and School for the Deaf employees electing the following … Flat Amount (for employees of SUNY, Education Department, School for the Blind, and School for the Deaf) or the Percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaCopiague Fire District – Credit Card Purchases (2019M-98)
… were necessary, adequately supported and for legitimate District purposes. Key Findings Of 1,174 credit card charges … to the claims. Nineteen credit card purchases exceeded the District’s travel meal allowance by $5,047. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Truxton Fire District – Board Oversight (2022M-123)
… of District financial activities and did not complete mandatory fiscal oversight training. The Board did not: … years 2015 through 2021. Had Board members attended the mandatory training, they would have better positioned … requirements were in place. Key Recommendations Complete mandatory fiscal oversight training, file the required AUD in …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Opinion 94-26
… assessments in section 980-k is computed with reference to general town taxes within the district. You ask whether a … of the maximum amount of the district charge pursuant to General Municipal Law, §980-k is made by reference to the levy of town taxes or village taxes within the area of …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Summitville Fire District – Financial Activities (2016M-395)
… of Audit The purpose of our audit was to determine whether District officials established adequate controls to ensure … activity was properly recorded and reported and that District money was safeguarded for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… 1, 2013 through January 14, 2014. Background The District is a district corporation of the State, distinct and separate … the Town of Newburgh, Orange County. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsLakeland Fire District – Travel and Conference Costs (2013M-145)
… the internal controls over travel and conference costs for the period January 1, 2011, to November 30, 2012. … Board of Fire Commissioners. The District’s expenditures for the fiscal year ending December 31, 2011 were … travel payments identified in this report and seek reimbursement for any costs that are not actual and necessary …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Comptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… from COVID-19 related internet scams. “Taking advantage of a pandemic to commit fraud is reprehensible,” said State …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Opinion 2000-18
… to review its prior membership rosters to determine the number of years of credit to which each participant is …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Interdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2014-15 school year, ICCD served about 282 students at locations in … The New York City Department of Education (DoE) and local school districts refer students to ICCD and pay for its … using rates established by SED. The DoE and the local school districts are reimbursed by SED for a portion of their …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualCompliance With Special Education Requirements – Evaluations (Follow-Up)
… City Department of Education (DOE) – the nation’s largest school system – served approximately 900,000 students at its … to approximately 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students … all students initially referred for evaluations during the school year ended June 30, 2017. Auditors determined that the …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followSchool Tax Relief (STAR) Program (2012-MS-6)
… Real Property Tax Law provides a partial exemption from school taxes for most owner-occupied, primary residences. … for STAR exemptions. The STAR program lowers the school real property tax burden for homeowners, and makes up …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Opinion 92-23
… DISTRICTS -- Commissioners (lease of property not required for the purposes of district) REAL PROPERTY -- … the mobile communications company, which has a license from the Federal Communications Commission as a mobile phone … the remainder of the facility is so required (22 Opns St Comp, 1966, p 624, wherein we concluded that a portion of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Copiague Fire District – Procurement (2020M-114)
… - pdf ] Audit Objective Determine whether Copiague Fire District (District) officials used a competitive process to procure … the District’s response. … Determine whether Copiague Fire District District officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Manorville Fire District – Board Oversight and Fuel (2016M-411)
… and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411