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More About This Retirement Plan – Article 14 Benefits
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planState Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “The … proposes to extend the personal income tax surcharge on high earners. “The state needs to be prepared to assess … into a time of potential economic uncertainty, a focus on the long-term sustainability of the state’s finances and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetConesus Volunteer Fire Department – Financial Controls (2014M-42)
… 31, 2013. Background The Conesus Volunteer Fire Department is a volunteer organization located in the Town of Conesus in Livingston County. The Department, which is governed by a seven-member Board of Directors, is affiliated with the Conesus No. 1 Fire District and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Plattekill Library – Budgeting Practices (2017M-95)
Plattekill Library Budgeting Practices 2017M95
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Tuxedo Union Free School District – Financial Condition (2015M-360)
… 4, 2015. Background The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The … operates two schools with approximately 470 students, is governed by an elected seven-member Board of Education. … $14.2 million. Key Findings The adopted budget for 2015-16 is structurally imbalanced, accounts receivables and reported …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Liberty Central School District – Financial Operations (2016M-25)
… $42.9 million. Key Findings The unemployment insurance and retirement contribution reserves were overfunded by $1.6 … of participation in the National School Lunch Program Community Eligibility Provision and make changes to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Greece Central School District – Retiree Health Insurance (2016M-54)
… records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July … written policies or procedures to monitor retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee … Greece Central School District Retiree Health Insurance 2016M54 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Elmont Union Free School District – Financial Condition (2017M-82)
… 31, 2016. Background The Elmont Union Free School District is located in the Town of Hempstead in Nassau County. The … operates six schools with approximately 4,000 students, is governed by an elected seven-member Board of Education. … in the appropriation of unrestricted fund balance that is not needed and not used to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Lake Placid Central School District – Claims Auditing (2016M-84)
… July 1, 2014 through December 31, 2015. Background The Lake Placid Central School District is located in the Towns … Lake Placid Central School District Claims Auditing 2016M84 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Audit The purpose of our audit was to examine user access rights for the period July 1, 2014 through March 10, 2016. … Board of Cooperative Educational Services User Access Rights 2016M213 …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Utica Academy of Science Charter School – Purchasing (2015M-71)
… Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the control of the local school board. The School, which is governed by a seven-member Board of Trustees, was granted …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations … cost-effective option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit financial … Board of Cooperative Educational Services BOCES Real Property Leasing 2015M312 …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyArkport Central School District – Payroll (2016M-338)
… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. Key Recommendations Develop and adopt written payroll policies and procedures. Review the calculations for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption … 1, 2015 through August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of … Town of Ulster Town Assessor 2016M361 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and Board oversight for the period January 1, 2013 through November 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Orchard Park Public Library – Audit of Claims (2016M-191)
… Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and … ensure that the Secretary documents its approval of claims in the Board minutes. Develop and adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Westchester Library System – Procurement (2015M-199)
… of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for the period January … 1, 2014 through June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was chartered by the New York State …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Town of Jefferson – Selected Financial Operations (2014M-332)
… properly received and deposited. The Clerk maintained the old Supervisor’s records, which is incompatible with the …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Colonie –Justice Court Operations (2014M-114)
… of our audit was to assess internal controls over the Courts financial activity for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Humphrey Fire District – Financial Controls (2014M-37)
… January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37