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Saranac Central School District - School District Website (S9-19-30)
… School District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, causing a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Selected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… Background Our initial audit report, which was issued on December 23, 2010, examined whether the MTA (1) has … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followState Agencies Bulletin No. 346
… for the current year's exemption are to be retained in the employee's payroll office. Reveal Report Reveal Report, NPAY738, identifies employees in your agency claiming Federal and/or State exempt status. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingDolgeville Central School District – Fuel Monitoring (2023M-175)
… did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 … did not: Maintain perpetual inventory records or take a periodic physical inventory of diesel fuel on hand. … records, perform periodic reconciliations to the fuel in the tank and investigate and resolve any material …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Clyde-Savannah Central School District – Financial Condition (2015M-338)
… 2014-15 despite budgeting for operating deficits to reduce fund balance. Five of the District’s reserve funds were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Clarence Central School District – Financial Condition (2016M-128)
… Background The Clarence Central School District is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The District, which operates six schools with … fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Fabius-Pompey Central School District – Information Technology (2016M-237)
… Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six months, … and servers to display a banner when users attempt to log on. … FabiusPompey Central School District Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237DiNapoli Tracks State and City Spending Related to Asylum Seekers
… State agencies have spent $316.2 million in State Fiscal Year (SFY) 2023-24 on resources for asylum seekers through … 30. New York City’s estimated total spending from Fiscal Year (FY) 2023 and FY 2024 through Sept. 30 is $1.89 billion. …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekersAssessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… To ascertain the total expenses that the Department of Motor Vehicles (Department) incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety … or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleVictor Central School District - Financial Management (2019M-62)
… budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
To ascertain the total expenses that the Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for the 3 State Fiscal Years ended March 31 2023
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedYour Pension Pay Stub
… Your pay stub gives you valuable insight into your monthly pension … under a domestic relations order. View Your Pension Pay Stub in Retirement Online Sign in to Retirement Online . … Online and register today. A Quick Guide to Your Pension Pay Stub Here’s a detailed look at what makes up your pay …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubRequired Reporting
… Legal Services Fund Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [xlsx] AC237 – … [pdf] Open Estates Reporting AC2983 – Report Showing the Condition of all Open Estates [xlsx] Supplemental …
https://www.osc.ny.gov/local-government/required-reportingOpinion 2002-2
… impact on the manner in which the programs are treated for tax purposes (see, gen., 26 USC §457[e][11]). Accordingly, in …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2002-2
… impact on the manner in which the programs are treated for tax purposes (see, gen., 26 USC §457[e][11]). Accordingly, in …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Opinion 91-48
… approve the contract or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 90-57
… is required to appropriate annually the amount needed to fund the program (see General Municipal Law, §§219[d], …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the Association is to accumulate a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsDiNapoli: Farms Generated $5.7 Billion for New York Economy
… New York state farms generated $5.7 billion in revenue in 2017, according to a report released today by State … DiNapoli said. “Farms generate billions of dollars in sales, provide jobs and enhance our quality of life. But …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… factor will be 0.73 percent for entities that operate on a calendar-based fiscal year – which includes all … new limits. Even tougher budget choices may be required on staffing levels, delivery of services, fund balance … spending, public authority financial data and information on 50,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016