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Life Changes: Applying for Disability Retirement
… need, or if you are unsure which application to complete, contact our Contact Center for help. If you are eligible to … affect your receipt of benefits. (Return to Top) Health Insurance Health insurance may be provided by your employer. Be sure to check …
https://www.osc.ny.gov/retirement/publications/life-changes-applying-disability-retirementHow to Make a Vendor Responsibility Determination
… must address the four categories below before you can make a determination. Category Factors to be considered … information if it’s important to your review. Use our online research tools and resources to help you gather … contracts. Obtaining a list of non-responsible vendors Our office doesn’t make available a list of non-responsible …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationDual Employment
… (OCFS) employees who are also employed at other State or New York City agencies are working their required hours at … members were simultaneously employed by another State or New York City agency, 28 of whom we selected for further … and Related Transactions (2010-S-60) Port Authority of New York and New Jersey: Management and Control of Employee …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Contractors or Consultants – Membership and Enrollment
… The majority of people who work for and provide services to the State or participating employers are considered public … independent contractors or consultants are not permitted to join NYSLRS or receive service credit for consultant or independent contractor services. To determine if a person you hired is an employee or an …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsRondout Valley Central School District – Fixed Assets (2023M-36)
… French horn ($22,600), 1 snowplow ($6,310) and an Internet filter ($4,320). 18 fixed assets with a combined cost of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Selected Programs to Assist Businesses in New York City
… Objectives To determine whether the New York City Department of Small Business Services provided … from July 2018 through May 2022. About the Program The New York City Department of Small Business Services’ (SBS) … economic potential and create economic security for all New Yorkers by connecting New Yorkers to good jobs, creating …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityJericho Union Free School District – Financial Management (2016M-328)
… Purpose of Audit The purpose of our audit was to examine the … Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Campbell-Savona Central School District -- Budget Review (B2-14-11)
… review was determine whether the significant revenue and expenditure projections in the District’s tentative … are outstanding. Key Findings Based on historical trends and current fiscal year expenditures, the District’s … year in excess of the 4 percent limitation is $100,000 and, therefore, appropriating $469,595 as planned will not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Opinion 90-60
… interest in future payments under a tax-exempt "lease" agreement between the county and a trustee created to … facility. We assume for purposes of this opinion that the "lease" agreement contemplated is a lease-purchase or … purchase equipment, machinery and apparatus, subject to a number of provisions intended as safeguards against potential …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Liberty Central School District – Budget Review (B4-14-6)
… funds. The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Continue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Opinion 98-10
… moneys and, if the agreement provides for consideration, all or part of the expense would be reimbursed to the town …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 2007-1
… NY 584, 589; 2 Antieau, Municipal Corporation Law, §32.04[1][b]; 1992 Opns St Comp No. 92-33, p 84). Generally, … , 286 App Div 597, 146 NYS2d 113 mot for lv granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d … for public work (see, e.g., 1998 Opns St Comp No. 98-1, p 1; 33 Opns St Comp, 1977, p 164). Certain types of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… a second school district at the same time before his scam was discovered by State Comptroller Thomas P. DiNapoli’s office. Noe Rodriguez, 38, of Buffalo, was arrested and pleaded guilty to scheming to defraud in the … a second school district at the same time before his scam was discovered by State Comptroller Thomas P DiNapolis office …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyHighland Central School District – Financial Condition (2013M-358)
… of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is governed by the Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… audit was to evaluate reserve fund management practices and internal controls over extra-classroom activities for the … Central School District is located in Allegany County and is governed by an elected seven-member Board of … operates one school with approximately 600 students and 130 employees. The District’s budgeted general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraCapital Program Revenue and Expenses
… of Video Lottery Terminal (VLT) revenues for its capital program as stipulated by statute, and whether NYRA officials … million for purses; and $74 million for NYRA’s capital program. Key Findings We found adequate controls over the … of the audit period, NYRA used material amounts of capital program funds for routine maintenance costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesInspecting Highway Bridges and Repairing Defects
… Background The Authority is responsible for inspecting its highway bridges and repairing any defects found. If a … Authority conducted the required biennial inspection of its highway bridges. The Authority does not follow the New … does not deteriorate. Ensure that interim inspections are done for any Priority Condition open for more than one year. …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsYork Central School District – Network Access Controls (2022M-93)
… [read complete report – pdf] Audit Objective Determine whether York … District officials did not comply with Board policy to ensure adequate network access control procedures were … expectations for the District’s specific IT service needs. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Stafford Fire Department, Inc. - Financial Management (2023M-110)
Determine whether the Stafford Fire Departments Department Board and Treasurer properly managed the Departments finances
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Fire Island Union Free School District – Claims Auditing (2023M-114)
… the Board did not develop and adhere to adequate guidance on performing its claims audit duties, of the 198 claims … 28 requestor copies of purchase orders and signatures on another five requestor copies, which prevented the Board … corrective action. Appendix B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114