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Member Outreach and Presentations

… 5 years of retirement to learn about: Their NYSLRS pension and how their pension benefit will be calculated; Preparing to retire and using Retirement Online , which is the fastest and most convenient way to access account information and … NYSLRS Services and Requests …

https://www.osc.ny.gov/retirement/employers/member-outreach-and-presentations

West Genesee Central School District – Segregation of Duties (2016M-303)

… 4,630 students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 … Findings The District has not established written policies or procedures for the cash receipts process at the District’s … with one position, and there was no process in place for someone independent from the recordkeeping function to verify …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303

Clymer Central School District – Financial Management (2016M-187)

… to review the District’s financial management practices for the period July 1, 2012 through April 1, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.2 … Unrestricted fund balance exceeded the statutory limit for the 2012-13 through 2014-15 fiscal years. Two of the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187

City of Jamestown – Financial Condition (2016M-298)

… 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. … costs and fund balance are properly recorded and reported in the general fund. …

https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298

Remsen Central School District – Fund Balance and Reserves (2015M-306)

… Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306

DiNapoli Statement on the Passing of His Father Nicholas DiNapoli

… Nicholas P. DiNapoli. Dad passed away at the age of 92 on Sunday. To us, he was just the greatest father and … Nicholas P DiNapoli Dad passed away at the age of 92 on Sunday …

https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoli

Addison Central School District – Procurement of Professional Services (2023M-6)

… officials sought competition for the procurement of professional services. Key Findings District officials did … District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers without … within the last five years as required by Chapter 263 of the Laws of 2005. Have consistently used the same …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6

Town of Middleburgh – Claims Audit Process (2023M-56)

… vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

Village of Tuckahoe – Financial Condition (2015M-88)

… population of approximately 6,600. The Village is governed by an elected five-member Board of Trustees. Budgeted … Key Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating …

https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88

Saratoga County – County Bridge Maintenance (S9-13-7)

… year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements. The County … Saratoga County County Bridge Maintenance S9137 …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7

IX.12.E Specific Programs Subject to CMIA – IX. Federal Grants

… all federal funding, the phrase "programs subject to CMIA" is often used in practice to denote those larger programs that necessitate … what constitutes a covered federal assistance program in a given State Fiscal Year (SFY) is recalculated annually …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmia

IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants

… Improvement Act of 1996 provides that any non-tax debt or claim owed to an agency of the federal government that …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scope

Cambria Housing Authority – Financial Management (2015M-316)

… pursuant to New York State Public Housing Law, is governed by an appointed five-member Board of Directors. Operating … Claims were not properly itemized, supported and audited by the Board prior to payment. Tenant files did not contain … ensure that each claim is properly itemized and supported by invoices or receipts. Maintain adequate documentation of …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316

Tully Central School District – Network Access Controls (2021M-138)

… account access. Disable unneeded network user accounts in a timely manner. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138

Dansville Public Library – Procurement (2015M-225)

… of Audit The purpose of our audit was to examine the Library’s procurement process for the period July 1, 2013 … through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, … the Towns of Dansville and Wayland in Steuben County. The Library, which is a school district public library organized …

https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225

Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process

… The governing board of a local government or school district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … 10 For towns, fuel oil is considered a public utility service. …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-audit

Wynantskill Union Free School District – Purchasing (2022M-85)

… Union Free School District (District) sought competition when purchasing goods and services that fell below the … officials could not always support competition was sought when purchasing goods and services that fell below the … Union Free School District District sought competition when purchasing goods and services that fell below the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85

State Agencies Bulletin No. 1882

… the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who are Tier 6 members of ORP or VDC are affected. Background In accordance with Section 415 of the Internal Revenue code, … reach the $290,000 limit. Contributions will resume in the first paycheck of the following calendar year. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined