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Mandatory Contributions – Enhanced Reporting
… Article 15; PFRS Tier 5 members covered under RSSL Article 22; ERS Tier 6 members covered under RSSL Article 15, as … covered under RSSL Article 22. For information about how much your NYSLRS employees contribute, please see the Member …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsGroton Central School District – Financial Management (2014M-288)
… Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and … by a total of $509,000, which was unnecessary based on the excessive levels of fund balance. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288IV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… The Statewide Financial System (SFS) provides for the preparation of financial statements prepared on both a budgetary and GAAP-basis of accounting, subject to … of Financial Statements The General Ledger is the basis for financial statement preparation. It consists of a chart …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewOpinion 99-3
… Firemen's Benevolent Association (use of tax moneys to make nominal contribution to designated charitable organization as memorial in honor of deceased … tax moneys may use a firefighters benevolent association to make a contribution to a charitable organization as a …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Ardsley Union Free School District , Babylon Union Free School District , Berkshire Union Free School District , Cobleskill-Richmondville Central … today announced his office completed audits of the Ardsley Union Free School District Babylon Union Free School District …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsNaples Central School District – Online Banking (2015M-143)
… to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $19.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … schools with approximately 3,000 students, is governed by an elected seven-member Board of Education. Budgeted … fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund balance exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Village of East Rockaway – Justice Court Operations (2017M-206)
… 2015 through May 31, 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County … Village of East Rockaway Justice Court Operations 2017M206 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Opinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Comptroller DiNapoli Releases School Audits
… Central School District , Northport-East Northport Union Free School District , Springs Union Free School District and the Wayne Central School … during the 2012-13 fiscal year. Northport-East Northport Union Free School District – Financial Condition (Suffolk …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsUnified Court System Bulletin No. UCS-227
… bargaining units, F8, G9, SA, SD, SG, SK, SN , DR, S9, SR, SY and 86, 88 Grade 560 Annual who meet the eligibility … non-judicial employees in Bargaining Units DR, S9, SR and SY. Chapter 400 of the Laws of 2014 - implemented the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-227-april-2016-state-new-york-unified-court-system-ucs-longevityBuffalo Academy of Science Charter School - Procurement (2019M-250)
… is used to procure goods and services. Key Findings The School’s procurement policy is not comprehensive. The … made 26 purchases totaling $289,500 without using quotes, as recommended by the School’s procurement … by the School’s policy. Seek competition and obtain quotes for purchases, as required by the policy and as …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Indian Lake Central School District – Claims Auditing (2016M-15)
… Purpose of Audit The purpose of our audit was to review the District’s claims auditing process for the period July 1, 2014 through September 30, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Unified Court System Bulletin No. UCS-45
… Bargaining Unit SY (refer to bulletin UCS-37 ) was the only bargaining unit eligible for this deduction. Employees … Bargaining Unit SY refer to bulletin UCS37 was the only b …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-45-voluntary-insurance-program-certain-employees-unified-courtVillage of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period June 1, … order requests. Claims abstracts and Board minutes do not demonstrate that claims are audited by the Board. Claims were … a deliberate and thorough audit of all claims prior to payment. Ensure that valid contracts or agreements are in …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126York Fire Department – Controls Over Financial Activities (2014M-112)
… 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The Department contracts with the Town … and rescue operations. The Department is governed by a five-member Board of Directors. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mCatskill Central School District – Financial Management (2017M-134)
… District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has approximately 1,500 students and is governed by an elected nine-member Board of Education. … fund balance totaled $5.5 million as of June 30, 2016 and was 14 percent of 2016-17 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Comptroller DiNapoli Releases Municipal Audits
… Cortlandville Fire Department , Town of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, budget … board did not develop a multiyear financial plan. Raquette Lake Fire District No. 3 – Internal Controls Over Financial …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1III.7 Data Quality – III. Statewide Financial System (SFS)
The Statewide Financial System software provides enterprise information to Agency decision makers
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible. New York’s 529 College Savings Program, an investment tool designed to help parents save for college, ranks among the best in the nation, and New York is …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxes