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Moriah Central School District - Cash Management (2019M-65)
… monthly cash flow forecasts that estimate available funds for investment. Ensure idle funds are invested in a manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Ellicottville Central School District - Information Technology (2019M-14)
… oversight of employee Internet use to ensure it complies with Board policies. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14West Seneca Fire District #3 - Capital Reserves (2019M-248)
… [read complete report - pdf] Audit Objective Determine whether the Board … The District did not publish the required legal notices for five expenditures totaling $180,000 that were subject to …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Kings Park Central School District - Procurement of Professional Services (2020M-22)
… Determine whether the Board and District officials adhered to the law and District policy when procuring professional … five professional service providers who were paid a total of $911,795 during our audit period. Key Recommendations … procurement policy to establish a reasonable interval for how frequently proposals should be solicited when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesState Agencies Bulletin No. 1653
… guidance from the Division of Budget (DOB), employees who have a BDA transaction in PayServ with a payment effective … on the BDA will be assumed to be correct inclusive of any increase. If this is not the case, a new BDA will be … as of the date the report is produced. The report does not include employees who will not automatically receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1653-april-2018-managementconfidential-mc-2-salary-increaseDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… said DiNapoli. “It is alarming that my office continues to uncover instances such as this where local officials … Attorney Friedman for working closely with my staff to make sure this individual is held accountable for his … the firemen's benevolent association. Snow used the money to pay his personal bills and admitted that he forged the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsEmerging Manager Definition and Life Cycle
… monitoring and progression of potential candidates for inclusion in the program, independent of asset class … business life cycle stages. Stage Traditional Attributes for the Stage Seed & Early The firm typically has managed … strategy that is meaningful for alignment Has sufficient full-time staff with tenured industry experience Mid & Late …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… effect in early March. He will direct all legal affairs for the Office of the State Comptroller and continue to lead … Since 2011, Sheingold was deputy comptroller and counsel for Investigations. He spearheaded DiNapoli’s initiative to … million. “Nelson’s breadth of legal knowledge, his passion for justice and dedication to public service make him an …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and to determine whether the District’s computer system was … methods when purchasing goods and services not subject to competitive bidding. The District did not enter into …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Town of Owego Fire District – Board Oversight (2013M-26)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of cash … and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… manage the Fund,” DiNapoli said. “We are fortunate to have her with us.” “Anastasia’s experience across the … is invaluable as we continue to build on the gains we have made in recent years and look for innovative …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerWellsville Central School District – Financial Management (2017M-159)
… from $1.5 million to nearly $3 million. District officials have allowed the unemployment reserve balance to accumulate to an excessive level and have not used funds from the retirement contribution reserve … with applicable statutes and Board policy, to reduce any reserves with excess funds. … Wellsville Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… tampering with public records, an E felony, in St. Lawrence County Court, after an audit and investigation by State Comptroller Thomas P. DiNapoli with St. Lawrence County District Attorney Mary Rain and the St. … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsOrdinary Death Benefit – Special 20- and 25-Year Plans
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility … requirements and your death is not attributable to an on-the-job accident. The ordinary death benefit is a … Eligibility An ordinary death benefit may be payable to your designated beneficiary if you are a Tier 2, 3, 5 or 6 …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitService Retirement Benefit – State Police Plan
… You will be eligible to retire with full benefits at any age after completing 20 full years of creditable service. …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitState Agencies Bulletin No. 338
… Purpose To notify agencies of the next step in the PS Query Upgrade process and to remind agencies that it is not too late to rename queries … to agency payroll officers. Only those agencies that have renamed queries will receive the letter and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and … regular monthly financial reports but did provide a budget-to-actual report during budget preparation. The Board did not … 2013. Key Recommendations Require the Clerk-Treasurer to provide current budget-to-actual comparisons each month …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… and code of ethics, which suggest that Board members may have an interest in certain transactions with the School, … Municipal Law (GML). The Board and School officials have not implemented appropriate information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016m