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Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… Central School District (District) officials ensured separation payments and leave accruals were accurate, … approved. Key Findings District officials did not ensure separation payments and leave accruals were accurate, … written procedures for processing and monitoring separation payments and leave accruals to ensure they are …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsTown of Worcester – Claims Audit (2022M-145)
… (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, … totaling $824,330, 166 claims totaling $601,662 should not have been approved for payment. For example, 131 claims …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Brighton Central School District – Procurement (2022M-205)
… with District policies, statutory requirements and good business practices. Key Finding District officials did … with District policies, statutory requirements and good business practices. Of the nine CIP contracts totaling … with District policies, statutory requirements and good business practices. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… were not on the inventory asset list and/or had incorrect locations on the inventory list. A camcorder with a purchase …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether … Budgeted appropriations for 2015 were approximately $184,000. Key Findings In 2015 three firefighters received one year of service credit and a defined contribution of $700 each to which they were not entitled. LOSAP points were …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the … and future operations. Key Findings Four of the seven water districts experienced operating deficits during the … and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… whether the balances are necessary, reasonable and compliant with statutory requirements. Ensure all electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andVillage of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… to the entrance. 26 components at the Library, such as interior doors that can be opened with no more than five … and with closing speeds of no more than five seconds and interior signs with raised lettering and Braille. 14 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… – pdf] Audit Objective Assess whether Town of Clifton Park (Town) officials could take additional steps to increase … Assess whether Town of Clifton Park Town officials could take additional steps to increase …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Receiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… must process your retirement as if you had selected Cash Refund — Contributions (Option ½), with your estate named as …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionState Agencies Bulletin No. 1174
… Purpose To inform agencies of new earnings codes and procedures for processing the 2011-2012 and … SSPU BU61 Deficit Reduction Plan Period. New Earnings Codes OSC has created new earnings codes to process the SSPU BU61 Deficit Reduction Plan. … To inform agencies of new earnings codes and procedures for processing the 20112012 and 20122013 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1174-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleState Agencies Bulletin No. 1175
… of the Agreement between the State of New York and Council 82. Effective Date(s) Both the 2011-2012 and 2012-2013 SSPU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1175-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleOpinion 96-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (joint purchase with town … and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital Improvements … Whether a town and a fire district located within the town may jointly purchase …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 98-3
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … involved, neither individual shares in the other's pay. Article 18 of the General Municipal Law (§800 et seq .) … Law, §801), and none of the exceptions contained in article 18 are applicable (seeGeneral Municipal Law, §802). …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Unified Court System Bulletin No. UCS-208
… processing of the December 2014 Uniform and Uniform Blazer Allowance Payment and provide instructions for payments not … Association (CSEA) provide for a uniform and equipment allowance to eligible members of the State Judiciary … various other unions provide for a uniform and equipment allowance or maintenance allowance to eligible members (NU’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-208-december-2014-unified-court-system-ucs-uniform-and-equipmentNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… of 16.5 percent from its inception on Jan. 1, 2016 to Dec. 31, 2017, compared with the Russell 1000's return of …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionTown of Cortlandville - Improving Private Property (2018M-219)
… maintain a Board member’s property with no lease agreement in place. Key Recommendation Consider the legal implications …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Albany Community Charter School - Resident Tuition Billing (2019M-138)
… for all students. Officials did not provide the Board with tuition billing information throughout the year regarding the amount of tuition anticipated and received. Key Recommendations Ensure … Provide the Board with detailed information about the tuition billed and collected. School officials generally …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138DiNapoli Announces State Contract and Payment Actions for April 2016
… $392,000 for Future Farmers of America, $125,000 for maple research and $100,000 for vegetable research. Office of … County. Department of Transportation $52.8 million with El Sol Contracting ES II Enterprises Joint Venture for …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-announces-state-contract-and-payment-actions-april-2016