Search
DiNapoli: State Pension Fund Releases Annual Investment Return
… said. “There is no doubt that challenges lie ahead, with concerns over a recession and potential interest rate … by investment results over a multi-year period along with numerous other actuarial assumptions, including wage …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnLewis County – County Bridge Maintenance (S9-13-3)
… The County’s budgeted expenditures totaled $41 million in 2012. The County Highway Department is responsible for the … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does not have a … County received a relatively consistent number of flags from the New York State Department of Transportation …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Comptroller DiNapoli Releases School Audits
… limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for … by $13.4 million based on past settlement rates. In addition, the District does not have a comprehensive …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0City of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of … accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Sustainable Investments and Climate Solutions Program
… In June of 2019, Comptroller DiNapoli released a Climate … sustainable investment and climate-related themes. In 2023, the Fund increased its SICS target to $40 billion … the next decade. To date, the Fund has made commitments in renewable and clean energy, climate index funds, green …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. … The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not … by GML. The District has been using a credit union for the deposit and temporary investment of District funds, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Elmira Heights Central … tuition accurately and timely, they did not timely bill for nonresident students placed in the district. Hyde Park …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… (i) Unemployment Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate; and … program, we examined high risk payment requests approved by the Department during the period January 1, 2017 through … we identified, recover $426,637 in overpayments owed by State employees and identify an additional $275,575 in …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Overview – Divorce and Your Benefits
… of divorce. A DRO gives NYSLRS specific instructions on how benefits should be divided. It is important for members to understand the impact a DRO might …
https://www.osc.ny.gov/retirement/members/divorce/overviewWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… County is located in the eastern part of New York and has a population of approximately 62,000 people. The … guidance over the collecting, recording, depositing and safeguarding of cash receipts received in the civil … $14,592 from January 1, 2012 through December 31, 2012 and 127 receipts totaling $12,203 from January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashState Police Bulletin No. SP-40
… Purpose To notify the Division of State Police of the procedures for processing Productivity … will be processed in separate checks in pay period 4 Lag, check dated June 6, 2001; and pay period 5 Lag, check … Time Entry panel as follows: Earn Begin Date 3/30/00 Earn End Date 4/12/00 Earning Code PRB Amount $700 or $1,400 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeJustice Court Fund: Invoice Billing Program
… and village justice courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice … for accounting for the payments he or she receives from the court. Accounting for Justice Court Funds [pdf] . … JCF has processed the month’s reports for all justices in the municipality, we will send an invoice and billing …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programAndover Central School District - Financial Management (2018M-145)
… officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… City of Mount Vernon in Westchester County and is governed by a Board of Directors which includes the Mayor and five …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four schools, has approximately 1,400 students and is governed by a seven-member Board of Education. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andSagaponack Common School District - Fund Balance Management (2018M-53)
… year’s appropriations, exceeding the statutory limit by 57 percentage points. Adopted budgets overestimated appropriations by an average of about $360,000 (25 percent) each fiscal year. Reserve funds are overfunded by at least $35,000 and the Board has not outlined the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Lansing Fire District – Financial Condition (2013M-80)
… a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners … real property taxes. Key Findings The District’s budgets from fiscal years 2008 through 2012 were unrealistic. Total …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Village of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2011 through December 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Massena Central School District – Financial Condition (2016M-21)
Massena Central School District Financial Condition 2016M21
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Travel Advisory No. 3
… of the ticket(s). Updates to the OGS Passenger Vehicle Rental Contract The OGS Centralized Passenger Vehicle Rental Contract includes Collision Damage Waiver Insurance … eligible for an insurance claim, the employee renting the car must report the accident immediately to the local …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-update