Search
Medina Central School District - Reserve Funds (2019M-165)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … reserve funds to determine whether they are necessary and reasonably funded. Ensure reserve funds are properly … District officials generally agreed with the findings and recommendations and indicated they would take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Connetquot Central School District - Financial Management (2019M-180)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … include realistic estimates for revenues, appropriations and unassigned fund balance based on historical data and known trends. Adopt a comprehensive reserve policy that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180New York State Comptroller Thomas P. DiNapoli Statement on Governor's State of the State Proposals
… these challenges off to future years. We need long-term solutions.” …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-state-state-proposalsWaverly Central School District - Financial Operations (2019M-136)
… provided adequate oversight of cash disbursements and payroll processes. Key Findings District officials did … implement adequate internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 … totaling $73,865 were not approved by the department head and 15 claims (5 percent) totaling $69,670 were not approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Waterloo Central School District - Financial Condition Management (2019M-137)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s … $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six reserves with … overfunded or unnecessary. Key Recommendations The Board and District officials should: Provide transparency by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Brasher Falls Central School District – Financial Condition (2019M-158)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … three fiscal years, the District appropriated fund balance and reserves that it did not use and generated operating surpluses totaling about $5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158City of Long Beach - Financial Condition (2019M-133)
… plan. We conducted two separate audits of the City, one on financial condition and the other on leave accrual payments. The City submitted a response …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-1332018 - 2019 Procurement Stewardship Act Report
… ( Form A ) ( Form B ) You can generally search and sort the information provided in the report. State Finance …
https://www.osc.ny.gov/state-agencies/contracts/2018-2019-procurement-stewardship-act-reportTown of Mooers - Highway Asset Accountability (2020M-35)
… Determine whether Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key … The Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department … $4,841. Key Recommendations Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Village of Maybrook – Financial Condition (2020M-54)
… report - pdf ] Audit Objective Determine whether the Board and Village officials appropriately managed the Village’s … $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating deficits during the past five years, and the water fund had an operating deficit in 2019. Village …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mLocal Government 2020 Census Interactive Dashboard
… Find information on your community and school district with our interactive data tools …
https://www.osc.ny.gov/local-government/2020-censusBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… checking accounts, they may earn more investment earnings on available surplus funds, which ultimately can benefit … taxpayers. During the audit period, the District had funds on deposit at one financial institution in a … month or ensure that the monthly interest rates received on the District’s bank accounts were competitive. During our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Accidental Disability – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 75d and 75e Accidental Disability …
https://www.osc.ny.gov/retirement/publications/1502/accidental-disabilityOrdinary Disability – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 75d and 75e Ordinary Disability …
https://www.osc.ny.gov/retirement/publications/1502/ordinary-disabilityAvailable Options – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 75d and 75e Available Options …
https://www.osc.ny.gov/retirement/publications/1502/available-optionsStay Informed – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 75d and 75e Stay Informed …
https://www.osc.ny.gov/retirement/publications/1502/stay-informedA Message From Comptroller Thomas P. DiNapoli – New Career Plan for ERS Tier 1 Members
New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i A Message from Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/retirement/publications/1504/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75f and 75g A Message from Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/retirement/publications/1508/message-comptroller-thomas-p-dinapoliChallenging a Determination – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… information for ERS Tier 2 members under Sections 75d and 75e Challenging a Determination …
https://www.osc.ny.gov/retirement/publications/1507/challenging-determination