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Town of Worcester – Claims Audit (2022M-145)
… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and not in the best … 166 claims totaling $601,662 should not have been approved for payment. For example, 131 claims totaling $597,410 were approved …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Marathon Joint Fire District – Investment Program (2023M-76)
… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … York State General Municipal Law Section 39 until the end of our audit period. The District earned interest totaling … and savings accounts, which had an average daily balance of approximately $567,000 during the audit period. However, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… complete report - pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) … planned to initiate corrective action. … Determine whether Washington County Local Development Corporation Corporation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… [read complete report – pdf] Audit Objective Determine whether Greater Southern … We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … have required asset tags, were not on the inventory asset list and/or had incorrect locations on the inventory list. A …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… School districts and Boards of Cooperative Educational Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal … the law requires certain information to be filed with the Office of the Attorney General, the Office of the State …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053West Babylon Union Free School District – Claims Audit (2024M-62)
… one or more deficiencies, including confirming purchase orders (POs) (issued after goods or services were received, rather than having POs approved before good or services were acquired) and inadequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Pension Payment Options
… for retirement , it’s important to understand the pension payment options available to you, so you can make an informed … Or you can choose to receive a reduced monthly pension payment to provide for a possible payment to a beneficiary … your pension payment option election form with your application, especially if you are terminally ill. Once you …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in … over 100 years old and operating far beyond their useful life," DiNapoli said. "Too many places are dealing with water … such as Hoosick Falls, Syracuse and Newburgh are the latest signs of the need to spend more on water delivery …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingDebt – 2022 Financial Condition Report
… the capacity to finance future capital assets and grants. New York State Ranks Second Highest in Outstanding Debt … general obligation bond ratings were assigned as follows: AA+ by Fitch Ratings; Aa2 by Moody’s Investors Service; and …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Unified Court System Bulletin No. UCS-303
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge or Justice serves the entire year at one salary; or The … adjustment in the final paycheck of the year provided the Judge or Justice’s statutory salary is not evenly divisible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtOpinion 95-30
… MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; ESTATES, POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys held in … the United States of America, obligations of the State of New York and, in certain circumstances, obligations of New York …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 2000-18
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (establishment of service … of village fire department) GENERAL MUNICIPAL LAW §§215(7-a), 216(1), 217(c), (d), (e), 219-a(2): (1) A joint fire district may establish a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 88-29
… a separate and distinct legal entity from the municipality for whose benefit the IDA was established (General Municipal … such case which is pertinent to the instant situation is Rose v Eichhorst , 42 NY2d 92, 396 NYS2d 837. In Rose , supra …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Area #2 – IT Security Training and Awareness – Information Technology Governance
… workforce is essential to securing electronic data and IT systems. Local governments and schools cannot protect the … without ensuring that the people who use and manage IT understand IT security policies and procedures and their … IT security that attendees need to know to perform their jobs. IT security awareness efforts should reinforce your IT …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessState Agencies Bulletin No. 1961
… Box Checked Defined Benefit NYSLRS Plan (i.e., ERS, PFRS) Yes Yes Yes Yes No Yes No No No Defined Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021State Agencies Bulletin No. 1862
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form … Instructions for Form W-2 require that the Retirement Plan check box in Box 13 be checked for every employee who is … contribution plan (401(k) or 403(b)) in the current tax year. Nearly all State of New York government positions, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020DiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
Local government capital spending on roads bridges and water and sewer systems declined by approximately 8 percent between 2010 and 2012 according to a report issued today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetWest Islip Union Free School District – Payroll (2016M-78)
West Islip Union Free School District Payroll 2016M78
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78City of Dunkirk – Billing Enforcement (2020M-117)
… whether City of Dunkirk (City) officials properly enforced and monitored delinquent water, sewer and tipping fee balances. Key Findings The City Treasurer (Treasurer) did not properly enforce and the Common Council (Council) did not properly monitor …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117