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White Plains City School District – Financial Management (2020M-71)
… report - pdf ] Audit Objective Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and District … Determine whether the Board and District officials adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Refunding Local Debt
… bonds (with limited specified exceptions relating to New York City) and certain current refunding bonds may not be … refunding; A complete schedule (including due dates) of principal and interest due on the bonds being refunded and a schedule of principal and interest due on any unrefunded bond maturities …
https://www.osc.ny.gov/debt/refunding-local-debtOpinion 2001-11
… discussed in the opinion. CONFLICT OF INTEREST -- Powers and Duties (of individual on behalf of private corporation … of section 801 of the General Municipal Law) -- Purchases and Sales (assistant fire chief as stockholder of corporation … of the fire district's code of ethics, if it has adopted one, to determine whether it contains any pertinent …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Supported Browsers
… Our website and online services support: Microsoft Edge Google Chrome JavaScript You must enable JavaScript for your … Our website and online services support Microsoft Edge and Google Chrome …
https://www.osc.ny.gov/online-services/supported-browsersOpinion 96-2
Whether a village may charge the district a proportionate amount of the tax refunds it is required to make as a result of court ordered assessment reductions
https://www.osc.ny.gov/legal-opinions/opinion-96-2Garrison Union Free School District – Information Technology (2023M-127)
Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garrison-union-free-school-district-2023-127.pdfWindsor Central School District – Fuel Controls (2022M-133)
Determine whether Windsor Central School District (District) officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/windsor-central-school-district-2022-133.pdfCyber Incident Response Team (2020-S-58) 180-Day Response
To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58-response.pdfCyber Incident Response Team (2020-S-58)
To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58.pdfAll-Agency Contract Evaluation System (2019-S-14) 180-Day Response
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14-response.pdfInternal Controls Over Selected Financial Operations (2019-S-69) 180-Day Response
To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected financial operations to provide reasonable assurance that State assets and information are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69-response.pdfAll-Agency Contract Evaluation System (2019-S-14)
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14.pdfState Agencies Bulletin No. 1470
… automatic processing of the repayment of Council 82 SSPU DRP reductions. Affected Employees Employees whose balance of Council 82 SSPU DRP reductions is less than zero (0) in one or more record … 82 SSPU Bargaining Units 61 & 91 Deficit Reduction Plan (DRP) created pursuant to Section 7 of Part A of Chapter 491 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planOpinion 90-50
… legal requirements municipalities must satisfy when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … subdivision relates to the settlement procedures between DOT and a municipality for costs associated with the …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 2005-1
… of unpaid ambulance fees) GENERAL MUNICIPAL LAW §122-b; STATE CONSTITUTION, ARTICLE VIII, §1: Towns may fix … fees from users who fail to pay for ambulance services. Section 122-b of the General Municipal Law authorizes towns … be uncollectible as a practical or legal matter, such as when a claim is barred by the statute of limitations, or in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1XII.5.I Prompt Payment Interest – XII. Expenditures
… by the Net Due Date, the State may be required to make an interest payment to the vendor. This section provides State agencies information regarding: Prompt Payment Interest Eligibility. The calculation of Prompt Payment Interest. For additional information on Prompt Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestBellmore Union Free School District – Payroll (2023M-129)
Determine whether Bellmore Union Free School District (District) officials approved, supported and monitored overtime.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/bellmore-union-free-school-district-2023-129.pdfSaranac Central School District – Investment Program (2023M-89)
Determine whether Saranac Central School District (District) officials developed and managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-89.pdfActuarial Assumptions - 2023
2023 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2023.pdfState Agencies Bulletin No. P-1001
Reminder of Revised Submission Schedule for PR75, AC1040, and On-Line Deduction Processing
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-1001.pdf