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Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… to fund water and sewer operations, which resulted in five districts incurring unplanned operating deficits … relied on interfund advances to finance operations in the five districts during the past three years. The Board … year. Develop a plan to address the negative fund balances in the water and sewer districts and repay the interfund …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Determination of Residency for Tuition Purposes (2019-S-58)
To determine whether SUNY has adequate assurance that campuses are making accurate residency determinations for students and thus charging the correct tuition rates.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s58.pdfCircleville Fire District – Board Oversight (2013M-343)
… the Board’s oversight of selected financial activities for the period January 1, 2012 through August 18, 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. … District. The District’s general fund budget for the 2012 and 2013 fiscal years were $626,319 and $396,208, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Full- and Part-Time Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/full-and-part-time-service-creditEligibility, the Benefit and Filing – State Correction Officers and Security Hospital Treatment Assistants Plan
… Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 3 5 and 6 under Article 14CO …
https://www.osc.ny.gov/retirement/publications/1526/eligibility-benefit-and-filingFull- and Part-Time Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1526/full-and-part-time-service-creditEligibility, the Benefit and Filing – Career Plan
… of your FAS for each year of service credit. If you made voluntary annuity savings contributions, your benefit will also include an annuity purchased by those contributions and the interest earned. The contributions …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingState Agencies Bulletin No. 1177
… Purpose To provide information and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for … paid over the school year will be paid based on the actual number of days (excluding pass days) within the teacher’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1177-restoration-contract-pay-and-additional-pay-21p-institution-teachersReport on the State Fiscal Year 2016-17 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2016
The State Fiscal Year (SFY) 2016-17 Enacted Budget Financial Plan reflects the State’s commitment to increase funding for education, health care, transportation
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2016-17.pdfDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… state’s largest cities, as well as other urban centers, rural villages, farmland and forests. Just over 2.3 million … of homeowners spend more than 30 percent of their income on housing, above the statewide average of 32.8 percent. … employers in 2014 included a mix of hospitals and other health care providers, big box and major grocery retailers …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… whether the Board ensured that disbursements were made for authorized District expenditures. Background The Bloomingburg Joint Fire … District is a district corporation of the State, distinct and separate from the Towns of Mamakating and Wallkill …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialEmployment Recovery Is Slow for New Yorkers with Disabilities
… The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, and these rates have not … population (ages 16 to 64) with a disability. 4 NYS Laws of 2022, chapters 564 and 565. 5 See Executive Law …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… Purpose of Audit The purpose of our audit was to review payments in … Because the plan was not implemented in a prudent and cost effective manner, the buy-back program actually increased the District’s cost of providing health insurance by $37,179. District …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43The Child School – Compliance With the Reimbursable Cost Manual (2012-S-67)
To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s67.pdfTown of Phelps – Financial Management (2015M-70)
… Background The Town of Phelps is located in Ontario County and has a population of approximately 7,000. The Town is … total approximately $3.6 million. Key Findings The Board and Town officials have not developed adequate policies and procedures or financial plans to govern budgeting …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… administrator (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), … did not ensure the administrator returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of … had not returned $83,068 (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeOpinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 92-12
… uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of … "employment", however, is susceptible to more than one meaning (see Barnhardt v Hudson Valley District Council of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Capital Planning
… Transportation Authority (NFTA) has complied with the capital planning requirements of the Public Authorities Law and whether its capital plans ensure the highest priority facility needs are … airports. NFTA records show it owns more than 3,700 capital assets costing approximately $1.6 billion. The Public …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningNew York City Agency Services Monitoring Tool
… highlighted where the City does and does not have control over future spending. In May 2024 , OSC published an update … this effort, in November 2023, OSC developed the Agency Services Monitoring Tool, which juxtaposes the City’s … as zeroes. Therefore, there is inconsistency in the City’s reporting of a true zero value and a zero representing a …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-tool