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Cicero Fire District – Financial Condition (2023M-132)
… policy. Obtain an independent audit of the District’s 2021 and 2022 financial statements, as required. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Opinion 90-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … opinion. LIBRARIES -- Library Trustees (increase in their number) EDUCATION LAW, §§226(1), 260(1), (2): Although the … and, if so, by what procedure and for what term the new trustees would be appointed. For purposes of this …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Batavia City School District – Information Technology Equipment Inventory (2022M-74)
Determine whether Batavia City School District (District) officials appropriately track and inventory information technology (IT) equipment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/batavia-2022-74.pdfEvans-Brant Central School District - Information Technology (2019M-121)
Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/evans-brant-2019-121.pdfHamburg Central School District - Information Technology (2019M-10)
Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-10.pdfLong-Term Care Ombudsman Program (Follow-Up)
… extent of implementation of the five recommendations made in our initial audit report, Long-Term Care Ombudsman … federal Older Americans Act of 1965 (Act), to be eligible for certain federal grants, each state is required to … administratively housed within the New York State Office for the Aging (NYSOFA). The Office’s mission is to serve as …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followPartial Lump Sum Payment – Special 20- and 25-Year Plans
… the number of years you have been eligible to retire. The chart below outlines when various percentages become …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPartial Lump Sum Payment – State Police Plan
… Eligible PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit … members, you will receive your PLS along with your first pension payment, at the end of the month following your …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentScio Central School District – Capital Assets (2024M-45)
… digital cameras, computer monitors and televisions. For all 100 capital assets, certain key information such as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Pollution Testing on Exhaust … with DMV and DOT to ensure such data was maintained for all aspects of the program. We also questioned whether … were also indications that technological advancements in newer diesel engines may have made the State's testing …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-follow2017 Financial Condition Report – 2017 Financial Condition Report
… to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2017. New York … before potential gap-closing actions. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2017-fcr2021 Financial Condition Report – 2021 Financial Condition Report
… demonstrated by New Yorkers in responding to the multitude of challenges. The impact of the economic shutdown on the State’s financial plan was … Report can help New Yorkers better understand the impacts of the COVID-19 pandemic, the ongoing risks and challenges, …
https://www.osc.ny.gov/reports/finance/2021-fcrTown of Urbana – Access Controls (2022M-4)
… configured network and computer user access controls to safeguard the Town’s IT systems. Key Findings Town … network and computer user access controls. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, officials did not: Adopt comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… audit covers the period November 14, 2013 through June 27, 2014. Background The New York State Office of Information … the systems that process credit card transactions. Since January 2012, neither agency has completed and submitted a …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… normal system budget check processing and automatically post to the General Ledger with a source code of “FIC” . The … The FBIC process will determine which journal lines can post successfully and which are in error, and split the lines … page after logging in with your SFS user ID and password. Standard Rates At the beginning of each fiscal year, FBIC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationOpinion 93-32
… disclosure statements) MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to obtain … disclosure statements) STATE COMPTROLLER -- Powers and Duties (municipalities - authority to obtain access to … 89: In connection with an examination into the accounts and financial affairs of a municipality, the Comptroller, …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Town of Freedom – Financial Management (2021M-191)
… determine how much fund balance should be maintained. As a result, the Town maintained unreasonable fund balance levels, … revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by … $735,000 as of December 31, 2020, or 69 percent of the 2021 fund appropriations. Did not establish and adopt …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191State Agencies Bulletin No. 146
… Purpose To provide instructions to agencies on reporting this retirement status change for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/146-employees-retirement-system-ers-tier-reinstatement-chapter-646-laws-1999New GASB Standards
… 87 and Reporting Subscriptions Variable Payment Types for Payable and Revenue Leases Fixed in Substance Based on …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsOpinion 91-46
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … salary not less than the compensation received by the civil court judges of the city of New York. The court …
https://www.osc.ny.gov/legal-opinions/opinion-91-46