Search

Village of East Hampton – Information Technology (2015M-187)

… August 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk … County, and has a population of approximately 1,400. The Village is governed by an elected five-member Board of … Village of East Hampton Information Technology 2015M187 …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187

Village of Lewiston – Purchasing (2013M-45)

… audit was to evaluate internal controls over purchasing for the period June 1, 2011, to January 31, 2013. Background … of Trustees which comprises a Mayor and four Trustees. For the 2012-13 fiscal year, budgeted appropriations total … $2.4 million in the general fund and $.9 million for the water and sewer funds combined. Key Findings We …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45

Norwood-Norfolk Central School District – Financial Management (2022M-129)

… to exceed the 4 percent statutory limit. As of June 30, 2021, surplus fund balance was $1.7 million, $0.7 million or 2.9 percentage points over the limit. Surplus fund balance must … range by $1.6 million to $2.1 million. Did not use $0.9 million restricted in a debt reserve to pay related debt as …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129

Overview – Divorce and Your Benefits

… in any of the following ways: An ex-spouse may be entitled to a portion of the pension; A member may be required to name their ex-spouse as beneficiary of any pre-retirement … death benefit payable; A member may be required to name their ex-spouse as beneficiary of any post-retirement …

https://www.osc.ny.gov/retirement/members/divorce/overview

Special Plan for Orleans County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-l and 603(g))

https://www.osc.ny.gov/retirement/publications/special-plan-orleans-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sections

Special Plan for Broome County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-m and 603(i))

https://www.osc.ny.gov/retirement/publications/special-plan-broome-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sections

Special Plan for Nassau County Fire Marshals (Sections 89-w and 603[s])

https://www.osc.ny.gov/retirement/publications/special-plan-nassau-county-fire-marshals-sections-89-w-and-603s

Special Plan for Suffolk County Park Police Officers (Sections 89-r and 603(n))

https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-park-police-officers-sections-89-r-and-603n

Special Plan for St. Lawrence County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-i and 603(f))

https://www.osc.ny.gov/retirement/publications/special-plan-st-lawrence-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers

Special Plan for Albany County Sheriffs, Undersheriffs, Deputy Sheriffs, Correction Officers, and Identification Officers (Sections 89-h and 603(e))

https://www.osc.ny.gov/retirement/publications/special-plan-albany-county-sheriffs-undersheriffs-deputy-sheriffs-correction-officers-and

Special Plan for Jefferson County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-j and 603(h))

https://www.osc.ny.gov/retirement/publications/special-plan-jefferson-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers

Special Plan for Onondaga County Deputy Sheriffs (jail division, competitively appointed) and Correction Officers (Sections 89-k and 603(g))

Special Plan for Onondaga County Deputy Sher jail div competitively apptd and Corr Off for PFRS Tier 1 2 4 5 6 some Tier 3 Sections 89k 603g

https://www.osc.ny.gov/retirement/publications/special-plan-onondaga-county-deputy-sheriffs-jail-division-competitively-appointed-and-correction

Special Plan for Uniformed Court and Peace Officers in the Unified Court System (Tiers 2, 3, 4, 5 and 6)

https://www.osc.ny.gov/retirement/publications/special-plan-uniformed-court-and-peace-officers-unified-court-system-tiers-2-3-4-5-and-6

Comptroller DiNapoli Releases School Audits

… today announced his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District … their money is being spent appropriately and effectively.” East Islip Union Free School District – Financial Condition … today announced his office completed audits of the East Islip Union Free School District ElizabethtownLewis …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits

City of Glen Cove– Budget Review (B7-13-16)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16

City of Yonkers – Budget Review (B6-14-14) - Revised

… begin to fall short of expectations. If the red light camera legislation is not approved, reduce expenditures to …

https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revised

Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)

… Purpose of Audit The purposes of our audit were to evaluate the District’s financial management and … have not developed written policies or procedures to formalize the process for calculating, reviewing, … trends and other identified analysis. Review the reserves to determine if the amounts reserved are necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-and

Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)

… Purpose of Audit The purpose of our audit was to review the District’s transportation and custodial operations to determine whether there were opportunities for cost … respectively. Key Findings The District has an opportunity to save on transportation costs by reducing excess capacity …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficiencies

Southold Union Free School District – Claims Processing (2013M-183)

… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background The Southold Union Free School … payment. Even though the claims auditor appeared to be properly auditing claims, the purchasing agent did not …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183

Fillmore Central School District – Reserve Funds (2016M-386)

… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … $14.8 million. Key Findings District officials were unable to provide evidence showing that they documented the … of reserve balances. No evidence was provided to show that the funds retained in the debt reserve were ever …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!