Search
Rochester City School District - 2020-21 Budget Review (B20-2-5)
Provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the 2020-21 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/pdf/rochester-br-20-2-5.pdfWorcester Central School District - Fund Balance Management (2022M-75)
Determine whether the Worcester Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/worcester-2022-75.pdfCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
Determine whether the Cobleskill-Richmondville Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cobleskill-richmondville-2022-47.pdfBriarcliff Manor Union Free School District - Procurement (2020M-173)
Determine whether Briarcliff Manor Union Free School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/briarcliff-manor-2020-173.pdfVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, 2011 through … $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. In October 2018, the attendant admitted stealing more than …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104CUNY Bulletin No. CU-583
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees represented … will identify employees with Dues (Code 231) and Agency Shop Fee (Code 220) and automatically increase the current … bulletin notifies agencies of an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-andCUNY Bulletin No. CU-298
… The Uniform Allowance Payment for the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentTown of Walton – Incompatible Duties (2016M-309)
… moneys on behalf of the Town, or engage an independent public accountant to do so. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash receipts for the … The Department Director did not develop procedures to segregate cash receipt duties or provide adequate … not review or use the point-of-sale (POS) system’s records to ensure that cash receipts were properly accounted for, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… Wayne County Water and Sewer Authority is an independent public benefit corporation located in Wayne County. The …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterAdditional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Under Section 341(j) of the Retirement and Social Security Law (RSSL), you may receive … service credit for your unused, unpaid sick leave at retirement. To be eligible, you must retire directly from … maximum is 200 days. Credit for your unused sick leave at retirement cannot be used to: Qualify for vesting. For …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveVested Retirement Benefit – En-Con Police Officers Plan
… When you reach retirement age, you will be entitled to a retirement benefit based on your service and salary … you were an active member. 1 The date you are eligible to retire depends on your tier: Tiers 1 & 2 — the first of … lifetime. You may elect one of several payment options to provide for a continuing payment to a designated …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitVested Retirement Benefit – Regional State Park Police Plan
… is payable for your lifetime. You may elect one of several payment options to provide for a continuing payment to a designated beneficiary of your choosing after …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitVested Retirement Benefit – Special 20- and 25-Year Plans
… payable for life, and you may elect one of several pension payment options to provide a continuing payment to a beneficiary of your choosing after you die. …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVested Retirement Benefit – State Police Plan
… payable for life, and you may elect one of several pension payment options to provide for a continuing payment to a beneficiary of your choosing after you die. …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… reduced its transparency of financial operations, and the public did not have an opportunity to exercise its rights as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202State Comptroller Thomas P. DiNapoli Statement on Federal COVID-19 Relief Plan
… “This is a game changer for New York. As the pandemic drags on for New Yorkers who have … relief and providing targeted aid for our state's restaurants, venues, and micro-businesses. It is the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-thomas-p-dinapoli-statement-federal-covid-19-relief-planFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Town of Owasco – Financial Management and Procurement (2021M-70)
… awarding professional service contracts. Ensure equipment is procured in accordance with applicable policies and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Data Sources – 2021 Financial Condition Report
… State Budget Officers NYC Office of Management and Budget NYS Department of Agriculture and Markets NYS Department of Corrections and Community Supervision NYS Department of Environmental Conservation NYS Department …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sources