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Andover Central School District - Financial Management (2018M-145)
… took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually appropriated fund balance that was not used to finance operations and … nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which made it appear that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Tupper Lake Central School District – Financial Condition (2014M-151)
… July 1, 2011 through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and … Tupper Lake Central School District Financial Condition 2014M151 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Merrick Union Free School District – Financial Management (2024M-64)
… they consistently appropriated fund balance that was not needed and overfunded reserves, primarily through transfers … an average of $1.6 million of fund balance that was not needed. Could not demonstrate that the unemployment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64The Sentinel - Winter 2024
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-winter-2024.pdfThe Sentinel - Spring 2023
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-spring-2023.pdfThe Sentinel - Fall 2022
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-fall-2022.pdfThe Sentinel - Spring 2022
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-spring-2022.pdfCooperstown Central School District – Financial Management (2024M-65)
… Audit Objective Determine whether the Cooperstown Central School District (District) Board of Education (Board) and … Determine whether the Cooperstown Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … – Claims Auditing (Montgomery County) Except for minor discrepancies, auditors found that the village board …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … County) The village charged residents $400,356 for refuse collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate substantiation for the excess …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Town of Elmira – Financial Condition (2015M-226)
… appropriations for 2015 were approximately $3.63 million. Key Findings Town officials have not developed a multiyear … not receive regular reports of cash flow balances by fund. Key Recommendations Develop and adopt a multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Middletown Enlarged City School District – Financial Condition (2017M-245)
… Key Findings The Board appropriated $27 million of fund balance in District budgets for the last five years, but … only $1.4 million was used. The District’s unrestricted fund balance has exceeded statutory limits in each of the past five years. The Board has not adopted a fund balance policy. Key Recommendations Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… To ascertain the total expenses that the Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for the 3 State Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedPort Jervis City School District – Financial Condition (2022M-152)
… the Port Jervis City School District (District) officials and Board of Education (Board) effectively managed the … general fund financial condition. Key Findings The Board and District officials did not effectively manage the … more taxes than needed to fund operations. The Board and District officials: Consistently overestimated general …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Far Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… with disabilities, has been sentenced to six months in prison and probation after repaying $650,000 in restitution. The Island Child Development Center (ICDC) … company that was located at 1854 Cornaga Avenue in Far Rockaway, Queens. The now defunct center primarily …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialAttorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… Lawrence Porcari for abusing his position as a public official to engage in a scheme that defrauded the Mount … announce guilty verdict of former Mount Vernon government official in $365000 corruption scheme …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonState Agencies Bulletin No. 2047
… code of 0510, 0610, 0710, 0810, 0910, 1010, 1110, 1210, 1310, 1410, 1510, 1610, 1710 or 1000, who meet the … listing should be submitted on the Correction Sheet. The form may be duplicated if additional copies are needed. Add … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2047-october-2022-civil-service-employees-association-csea-longevity-lumpDiNapoli Releases Bond Calendar for Fourth Quarter
… the committee to assist participants in the municipal bond market. It is contingent upon execution of all project … public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-releases-bond-calendar-fourth-quarterOpinion 92-21
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … Law, §99-l) GENERAL MUNICIPAL LAW, §99-l: When a town or village justice court reports the mass dismissal of … and Traffic Law which have never been prosecuted, the town or village is not entitled to receive a fee under this …
https://www.osc.ny.gov/legal-opinions/opinion-92-21State Agencies Bulletin No. 1695
… has been superseded by Payroll Bulletin 1695.1 Purpose To inform agencies of OSC’s annual record update process and … entry instructions for entering SRA and TDA deductions to ensure compliance with contribution limits. Affected CUNY … To inform agencies of OSCs annual record update process and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1695-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda