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Public School Safety – Incident Reporting and Unauthorized Student Departures
… limits are designated “Persistently Dangerous” (PD) or “Potentially Persistently Dangerous” (PPD). Officials of PD schools are required to notify parents of their option to … another school within the district that is not designated PD. Key Findings Our review of 10 sampled schools found that …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Ensure that the Secretary-Treasurer is reconciling monthly bank statements to verify completeness and timeliness of deposits. Ensure that the President co-signs all checks in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Alexander Central School District – Financial Condition (2015M-227)
… 4, 2015. Background The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in … annual budget. Use the excess amounts in reserve funds in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Albion Central School District – Budgeting (2016M-80)
… December 16, 2015. Background The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, Kendall, … in accordance with applicable statutory provisions, in a manner that benefits residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80SUNY Bulletin No. SU-250
… Stipend Increases. Affected Employees Employees in the State University Graduate Student Negotiating Unit (GSNU) – … on the Job Action Requests page using the Reason code SAC (Mass Salary Increase) and 10/6/2016 as the Effective … on the Job Action Requests page using the Reason code SAC (Mass Salary Increase) and 10/5/2017 as the Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-250-october-2016-and-october-2017-stipend-increase-gsnuOpinion 90-17
… district pursuant to section 185, the fire apparatus and equipment of the district shall be transferred, without … You ask whether surplus moneys of the fire district may be used to repair and replace the apparatus and equipment transferred to the town. Section 185 of the Town …
https://www.osc.ny.gov/legal-opinions/opinion-90-17The Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… reimbursable costs on its CFRs for the Preschool Special Class over 2.5 hours (Promise Program) that it operated. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Key Findings The former Director operated an extensive adult and youth recreation program from which he …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango … County and one town in Broome County. The District is governed by a seven-member Board of Education. The District operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Leaves of Absence – State Police Plan
… time you do not receive earnings, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceMore About This Retirement Plan – Article 14 Benefits
… benefits are available to Tier 3 New York State and Local Police and Fire Retirement System members who joined on or … please contact us . © 2011, New York State and Local Police and Fire Retirement System VO1644 (Rev. 9/11) …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planAltona Fire District – Claims Auditing (2016M-162)
… State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Humphrey Fire District – Financial Controls (2014M-37)
… January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Greece Central School District – Retiree Health Insurance (2016M-54)
… records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July … written policies or procedures to monitor retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee … Greece Central School District Retiree Health Insurance 2016M54 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54DiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… Civitas Resources Inc., Peyto Exploration & Development Corp., Texas Pacific Land Corp., and Viper Energy Inc. Eleven coal and shale oil and …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… recommendations made in previous audits in August 2011 and July 2013 . Auditors discovered most of these recommendations … many major budget problems remain. Moving forward, careful short- and long-term budget planning is needed for the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… said. “Comptroller DiNapoli and his skilled and diligent team of investigators and auditors have uncovered several … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadOpinion 97-10
… under which a contractor would build a firehouse on a concrete slab on fire district property and the fire district would … the structure would be constructed on and affixed to a concrete slab. You state that it has been argued that, …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 2006-1
… payroll period) TOWN LAW §120: Pursuant to Town Law §120, certification of the payroll or other claim for compensation … work covered by the payroll period has been performed. The certification provisions of section 120 may not be superseded … or employee having direct supervision of the claimant. The certification must be to the effect that the services …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1State Agencies Bulletin No. 996
… employee’s annual salary and Geographic Pay Differential ( GEO) amount cannot exceed the combination of the Job Rate of their Grade plus the full GEO amount. Since the April 2010 Salary Schedule includes an … fields on the report include the EmplID, Employee Record Number, Employee Name, Effective Date, Effective Sequence, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/996-2010-salary-increases-employees-represented-civil-service-employees