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Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Tier Status – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 11 5 and 6 members under Sections 370a 371a and 375 Tier Status …
https://www.osc.ny.gov/retirement/publications/1511/tier-statusCity of Peekskill – Financial Condition (2014M-105)
… Purpose of Audit The purpose of our audit was to examine the City’s financial condition to … 1, 2011 through December 31, 2013. Background The City of Peekskill is located in Westchester County and has a … City of Peekskill Financial Condition 2014M105 …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Madison Central School District - Reserves and Debt Service Fund (2019M-63)
Determine whether reserve funds and the debt service fund balance were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Opinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
Determine whether the RavenaCoeymansSelkirk Central School Districts District extraclassroom activity ECA and event admissions funds were adequately safeguarded and properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityIRS Pension Limitation – En-Con Police Officers Plan
EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1822/irs-pension-limitationDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… DiNapoli said. “An essential part of this year’s school reopening plans should be determining how to compensate for … disabilities were disrupted by abrupt shutdowns in March 2020 and a substantial reliance by school districts on hybrid learning models during the 2020-21 school year. A smaller share of students with …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesChild Care Stabilization Grants (Follow-Up)
… of the three recommendations included in our initial audit report, Child Care Stabilization Grants (Report 2022-S-44 ). About the Program The COVID-19 public … of the three recommendations included in our initial audit report Child Care Stabilization Grants Report 2022S44 …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/child-care-stabilization-grants-followTown of Esperance – Fund Balance (2016M-405)
… for the period January 1, 2015 through September 26, 2016. Background The Town of Esperance, which includes …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Coeymans Hollow Fire District – Board Oversight (2021M-211)
Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coeymans-hollow-2021-211.pdfVillage of Suffern – Budget Review (B24-6-3)
… fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. … of The Village of Sufferns Village tentative budget for the 202425 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… were not properly supported or authorized prior to being made, including a $800 credit card payment to a non-Company vendor, $540 for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andOpinion 95-8
… of this chapter", as used in section 1349(e). Subdivision (1) of section 1349 requires that a judgment or order of … (CPLR, §1310[11], [12]; see also Criminal Procedure Law, §1.20[34][c]). As a rule, the district attorney's office … an administrative unit within the county (County Law, §351[1]; see also Kelly v McGee , 57 NY2d 522, 457 NYS2d 434) and …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Total Receipts – 2023 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may … that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may … that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsTotal Receipts – 2021 Financial Condition Report
… both. Receipts are revenues that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsSelected State Agencies’ Roles in Financial Literacy
… of Financial Services (DFS), Department of State (DOS), New York State Office for the Aging (NYSOFA), Office of … and SUNY – were represented with a link on DFS’ webpage; DOS was not represented. DOS, OTDA, and SUNY generally seek to identify and reach …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyBemus Point Central School District - Financial Management (2019M-216)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Olean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… private HVAC business, Amazon purchases and payments to Verizon Wireless. He also wrote over $65,000 in checks to … mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-department