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Cohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the … if District officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, … reserves, determining how much should be accumulated and how and when the funds will be used. As of June 30, 2015, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process and … did not ensure that the claims auditor reported directly to the Board. The Board has not established an audit … did not use a competitive request for proposal process when selecting its external audit firm. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Rockland County Department of Social Services – Service Contracts (2014M-368)
… Department officials did not always verify the information in the performance and financial reports. The County did not … supporting documentation of actual costs, as stipulated in their contracts, and do not process payments until …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Tier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a … July 1, 2009 but before January 9, 2010, you did not elect to be covered by Article 22 (Tier 5) benefits and you: …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… funds are invested to benefit BOCES operations. Consider all four objectives of a comprehensive investment program – …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentTown of Putnam Valley – Purchasing (2013M-193)
… and properly supported by paid bills or receipts. All transactions that we examined were for proper Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Village of Greene – Investment Program (2023M-112)
… Officials did not: Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … investment options. Develop investment procedures to convey management’s expectations for managing the … program - legality, safety, liquidity and yield - when investing available funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112X.4 Overview – X. Guide to Vendor/Customer Management
… Vendor File has its own vendor record. It is important all information on the vendor record is correct to ensure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… follow up with seven of the 14 businesses in order to verify that funds were used for the approved purpose. Loan … written policies and procedures outlining the actions to be taken when job creation and retention goals are not met. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of Locke – Financial Condition (2020M-111)
… As a result, it levied more taxes than necessary to sustain operations. The Board did not adopt budgets with … and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not … more realistic estimates of revenues and expenditures when developing and adopting the annual budgets. Use surplus …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and budgeting practices for the period July 1, 2012 through … District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… The Cato-Meridian Central School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego County, the Town of Lysander in Onondaga County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… payments for fiscal years 2012-13 through 2014-15. Not all purchase orders were issued in a timely manner, and some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… to: Invest in system upgrades to permit the transition to all-digital technology, including an increase in broadband … for RG&E. DiNapoli recommended the PSC: Actively monitor all conditions listed in orders to ensure all utilities are in compliance; Develop and issue orders …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsUnified Court System Bulletin No. UCS-213
… Purpose To inform agencies of OSC’s automatic processing of the … 2014 Salary Schedules. The increase is authorized pursuant to Section 7 of Chapter 400 of the Laws of 2014. Effective … 25 The following procedures must be used by the agency when submitting transactions in Administration Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-213-october-2014-salary-increase-bargaining-units-sa-sg-sk-and-snDeath Benefits
… are a NYSLRS retiree, your beneficiaries may be entitled to receive death benefits after you die. (If you are not … Certain pension payment options provide a lifetime benefit to a beneficiary. Your beneficiary(ies) may also be entitled … you were employed by New York State, a Survivor’s Benefit. When you die, your survivors should contact us as soon as …
https://www.osc.ny.gov/retirement/retirees/death-benefitsOpinion 92-10
… acting as the village's fiscal agent, is required to pay to the State Comptroller unclaimed moneys representing the … unredeemed bearer serial bonds issued by the village, when such amounts have remained unpaid or unclaimed for three …
https://www.osc.ny.gov/legal-opinions/opinion-92-10New York’s Economy and Finances in the COVID-19 Era
… Economic Trends New York State Ranks Second Nationally in Jobs Lost While all states have lost employment since the … earlier this year, New York surpasses almost every other in both number and percentage of job losses. From February … weeks of the U.S. Census Bureau’s revised Small Business Pulse Survey, firms in New York are consistently …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Opinion 91-6
… within the county under County Law, §408-a(2). There is no analogous State statutory exception, however, for … that under the doctrine of federal preemption, state law is superseded by federal law when: (1) the federal law expressly so provides; (2) the federal law is intended to occupy a given field; (3) the state law …
https://www.osc.ny.gov/legal-opinions/opinion-91-6State Comptroller DiNapoli Releases Audits
… Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (2021-S-37) For individuals enrolled in Medicaid managed care, the department pays for services … FFS. The Families First Coronavirus Response Act, enacted in response to the coronavirus disease 2019 state of …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-audits