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Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… funds. Key Findings Unapproved ECA clubs were operating in the District and District officials did not establish an … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityState Agencies Bulletin No. 1007
… check. Agencies should encourage employees to participate in direct deposit by promoting its many benefits, including: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1007-change-bank-new-york-state-employee-payroll-checksGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of … recovery plan. The Treasurer has administrative rights in the financial software that allow access to all aspects of … an audit committee and enumerate its responsibilities in a charter. Ensure the internal audit function is performed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andPort Jervis City School District – Financial Condition (2022M-152)
… another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end … did not present the District’s budget or fund balance in a transparent manner. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Fairview Fire District – Financial Operations (2024M-138)
… Unrealistic budgets increased taxpayer burden and resulted in unrestricted fund balance totaling approximately $1.2 … Unrealistic budgets increased taxpayer burden and resulted in the District’s reserve funds, in total, increasing by approximately $1.5 million (84 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Opinion 90-10
… relating to the powers and duties of its officers and employees (Municipal Home Rule Law, §10[1][ii][a][1]), the …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Contract Advisory No. 4
… Corrective Action for Contract Transactions Created in the Statewide Financial System with Invalid Business Unit … but only certain of those combinations are valid for use in creating contracts. New contracts (Amendment Sequence “0”) … ID combination which is valid for contracts. A list of valid Business Unit/Department ID combinations can be …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
Clinton Volunteer Fire Department Inc Oversight of Financial Activities 2014M142
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialState Comptroller DiNapoli Releases School Audits
… and the Scotia-Glenville Central School District . "In an era of limited resources and increased accountability, … storage tanks are not adequately secured or inspected. In addition, district officials did not compare fuel … provide cybersecurity awareness training to all employees. In addition, officials did not disable or remove unnecessary …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsAttica Central School District – Financial Management (2022M-103)
… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … era of limited resources and increased accountability, it's critical that schools make every dollar count," DiNapoli … period, resulting in annual operating surpluses and a fund balance increase of more than $2 million (52 percent). As of …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0Milford Central School District – Fund Balance Management (2022M-94)
… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. As of June 30, 2021, surplus fund … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Overview – Divorce and Your Benefits
… that retirement benefits may be considered marital property and can be divided between the Participant (NYSLRS … Rev. 2/23 … NYSLRS pensions are considered marital property and may be divided when a marriage ends …
https://www.osc.ny.gov/retirement/members/divorce/overviewIX.12.M Journal Vouchers – IX. Federal Grants
… between state and federal funds. In very rare cases, it may be necessary to finance payments from federal fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersDiNapoli: Numbers of Homeless Population Doubled in New York
… Homelessness in New York state has grown sharply, more than doubling … The number of homeless children increased from 20,299 in 2022 to 50,773 in 2024. Almost one in three of New York’s homeless are …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… accurately completed bank deposit slips and activity logs. Of the collections we reviewed, $82,592 (95 percent) were not … by a duplicate press-numbered receipt. Twenty-one of the 24 ECA clubs did not maintain ledgers. Deposit slip …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityState Comptroller DiNapoli Releases School District Audits
… $1.9 million. Officials could not demonstrate the balances in the four remaining reserves, totaling approximately … services provided totaling $65,254, which resulted in the district not realizing $32,627 in revenue. The district lacked adequate procedures to ensure …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 92-36
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … to finance E911 system); (implementation of E911 system on a part-county basis) COUNTY LAW, §300 et seq .: A county … by article 6 of the County Law to impose a surcharge on a part-county basis in order to finance the implementation …
https://www.osc.ny.gov/legal-opinions/opinion-92-36