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Le Roy Central School District – Reserve Funds (2022M-110)
… $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance … enough to pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Town of Le Roy – Purchasing (2014M-106)
… 1, 2013 through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Real Property Portfolio
… Objectives To determine whether Empire State Development (ESD) fully and accurately accounted for … disposed of real property in a manner beneficial to the State. The audit covered the period from April 2019 through … Program ESD’s mission is to promote a vigorous and growing state economy; encourage business investment and job …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioDiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… the importance of the federal government’s historic partnership with America’s higher education institutions as a … students with restricted access, higher debt burdens and limited educational choices—hampering both individual … graduate students for whom loan options will become more limited. International Students In academic year 2023-24, …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyAvoca Central School District – Payroll (2025M-14)
… of $13 million during the period July 1, 2022 through October 10, 2024. Audit Summary District officials generally … wages accurately during the period July 1, 2022 through October 10, 2024. We reviewed 35 employees’ salaries and wage … and wages accurately during the period July 1 2022 through October 10 2024 We reviewed 35 employees salaries and wage …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14IX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… Act provides for the efficient and regular distribution of information of federal domestic assistance programs and directs the General Services Administration (GSA) and the Director of the Office of Management and Budget (OMB) to collect and … This Act provides for the distribution of information of federal domestic assistance programs and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedState Comptroller DiNapoli Statement on Death of Robert Slaughter
… Slaughter and her family as they mourn the death of Robert Slaughter. Louise and Robert shared a lifetime together and were an example to us … Slaughter and her family as they mourn the death of Robert Slaughter Louise and Robert shared a lifetime together and were an example to us …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughterOversight of Child Protective Services
… New York Social Services Law, is available 24 hours a day, 7 days a week, 365 days a year, and received roughly 300,000 …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesThe Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… eligible for a service retirement benefit when you reach age 55 and have five or more years of service credit under … service, you may choose to retire with a full benefit at age 62, or between the ages of 55 and 62 with a reduced … interest. Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentage …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… eligible for a service retirement benefit when you reach age 60 and have five or more years of credited service. If … service, you may choose to retire with a full benefit at age 62 or between the ages of 60 and 62 with a reduced … interest. Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentage …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 Sections 370a 371a and …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceAdditional Service Credit for Sick Leave (Section 41[j]) – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sec 551 552 553 Additional Service for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1841/additional-service-credit-sick-leave-section-41jOverview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfAbilities First, Inc.: Compliance With the Reimbursable Cost Manual (2022-S-23) 180-Day Response
To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fis
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s23-responseSED.pdfNew York City’s Uneven Recovery: Foreign-Born in the Workforce
The foreign-born or immigrant population has long been a critical contributor to New York City’s economic growth, both as part of the workforce and as a source of entrepreneurialism, enhancing the productivity of existing businesses and creating jobs by forming new businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-20-2024.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-34) 180-Day Response
To determine whether the Office of Temporary and Disability Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure high-risk target populations’ needs are met and whether providers deliver the services as required in their contracts with OTDA
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s34-response.pdfA Profile of Agriculture in New York State
According to the U.S. Bureau of Economic Analysis, in 2022 farming contributed $2.7 billion to the State’s gross domestic product, and research from Cornell University found that farming and related businesses directly supported 163,148 jobs in New York in 2019.
https://www.osc.ny.gov/files/reports/pdf/profile-of-agriculture-in-nys.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-34
To determine whether the Office of Temporary and Disability Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure high-risk target populations’ needs are met and whether providers deliver the services as required in their contracts with OTDA.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s34.pdfUsing Open Book New York
Join us for a demonstration of Open Book New York and learn how to access public municipal financial data for your own analysis. We will highlight the various reports available in Open Book New York and discuss potential uses of the data.
https://www.osc.ny.gov/files/local-government/academy/pdf/using-open-book-new-york-12-14-22.pdf