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Sweet Home Central School District – Financial Management (2022M-166)
… surplus fund balance exceeded the statutory limit by $7.2 million including $2.8 million which was improperly … balance each year and real property taxes were increased by $4.5 million or 9.7 percent during the audit period. Appropriations were overestimated by $13.4 million and sales tax revenue was underestimated by …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… officials reduced excessive unrestricted fund balance by $14 million from 2015-16 through 2017-18 by funding reserves and one-time expenditures and reducing … the 4 percent statutory limit on unrestricted fund balance by about 2 percentage points, or $609,000. Adopted budgets in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… and District officials properly managed District finances by ensuring budget estimates, unrestricted fund balance and … and excess fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were paid stipends at rates not established by a collective bargaining agreement (CBA), employment …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… Town of Essex in Essex County. The District is governed by an elected five-member Board of Fire Commissioners. The … the Board did not ensure that claims were supported by adequate documentation. The Treasurer also did not prepare … should not approve payments unless they are supported by appropriate documentation. Require the Treasurer to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Board’s audit instead of the specific exceptions allowed by Town Law. Key Recommendations Establish a proper … for allowable exceptions under Town Law prior to an audit by the Board. Ensure that all claims, other than those exceptions allowed by Town Law, are audited and approved by the Board before the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Olean City School District – Financial Management (2016M-210)
… schools with approximately 2,200 students, is governed by an elected nine-member Board of Education. Budgeted … District officials overestimated appropriations each year by an average of $2.3 million. With unused appropriated fund … fund balance exceeded the statutory limit of 4 percent by approximately $1.1 million each year. The reserve plan not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Rensselaer County – County Bridge Maintenance (S9-13-6)
… approximately 159,000 residents. The County is governed by a 19-member County Legislature. The County’s budgeted … maintenance; however, it has not been formally approved by the Legislature. This plan includes cyclical maintenance … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… chief financial officer, centers on false statements made by the defendants regarding quality assurance leading up to the July 19, 2024, worldwide IT outage caused by the Austin, Texas-based company’s failed software updates … plummet in share value. “Crowdstrike misled investors by falsely touting its safeguards and quality assurance,” …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… resulting in a financial benefit to the offerer is covered by the provisions of the Act. The law excludes amendments … procurement contract as it was finally awarded or approved by the State Comptroller. A few examples of amendments that … PROCUREMENT RECORD AND CONTRACT REQUIREMENTS FOR AUDIT BY OSC As stated above, SFL §139-j and SFL §139-k impose …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actOpinion 92-49
… particular use within each municipality to be determined by that municipality. Town Law, §81 provides that a town … approved pursuant to this section shall be paid for by taxes levied for the fiscal year in which such expenditure … The word "park", however, has been generally construed by the courts as: "a piece of ground enclosed for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-92-49State Agencies Bulletin No. 433
… services performed in a higher grade/position. Such Awards by the Governor's Office of Employee Relations are determined … to the new Extended Out-of-Title Agency Protocol issued by the Governor's Office of Employees Relations on … Comments page stating the dates and calculations covered by the Grievance decision. No other earnings are to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesState Police Accidental Disability (Section 363-bb) – State Police Plan
… of an accident sustained in service that was not caused by your own willful negligence; and In the service upon which … determine whether an incident is an “accident” on a case-by-case basis, using court decisions for guidance. After … cost of the medical exam will be paid for by the Retirement System. Notice of Accident You must file an …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbMember Contributions – Legacy Reporting
… page . Required contributions are: All contributions made by Tier 1 and 2 members participating in a contributory plan; … service credit, where applicable; Contributions mandated by the Coordinated-Escalator (CO-ESC) Retirement Plan for … 5 PFRS members (RSSL Article 22). Contributions mandated by the Coordinated Retirement Plan for Tier 6 members (RSSL …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsOptional Membership – Membership and Enrollment
… number of hours for full-time employment as established by the employer for this position; Duration of employment for … less than the New York State’s minimum wage multiplied by 2,000 hours. Before July 27, 1976, ERS membership was … will be the date the membership application is received by NYSLRS, as long as it is received on or after the hire …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipAdministration of Self-Insured Workers’ Compensation Plans
… related to employee claimants. We reviewed actions taken by the following three constituent agencies: New York City … related to their work. Almost all employees are covered by the Workers’ Compensation Law (Law), which ensures that … against the cost of occupational injury and illness by using a private insurance carrier, or the State Insurance …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides … of the Empire Plan and process and pay claims submitted by health care providers. Medical/surgical benefits cover a … as a technique for treating certain painful conditions by passing long thin needles through the skin to specific …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesDiNapoli: Local Sales Tax Collections Up 1.6% in First Quarter
… quarter in 2021, according to a report released today by State Comptroller Thomas P. DiNapoli. This growth was largely driven by New York City, with several upstate regions experiencing a … the first quarter showed modest year-over-year growth, led by New York City and its resurgent hospitality industry,” …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-local-sales-tax-collections-16-first-quarterOpinion 90-19
… (regulating activities of fire companies) FIRE COMPANY -- By-Laws (regulating internal affairs of company) -- Corporate … PROTECTION DISTRICTS -- Fire Protection Contracts (consent by fire company to contract) VILLAGES -- Powers and Duties … et seq. : A village fire department is administered by a board of fire commissioners or, where no board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Town of Villenova – Purchasing (2014M-52)
… Villenova is located in Chautauqua County and is governed by a five member elected Town Board. Its population is … always verified and certain contracts were not authorized by Board resolution. Key Recommendations Monitor purchases … Award bids and authorize the use of State or county bids by Board resolution. …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Unified Court System Bulletin No. UCS-94
… Employees Employees in Bargaining Unit DR, represented by Court Officers Benevolent Association of Nassau County, Inc. and in Bargaining Unit F8, represented by Suffolk County Court Employees Association, Inc. … in a universal life insurance program administered by Pearl Carroll & Associates. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-94-new-deduction-code-certain-employees-unified-court-system