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Schenevus Central School District - Financial Condition (2018M-83)
… general fund balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of fund … expenditures to reduce the cafeteria fund’s reliance on the general fund. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83State Agencies Bulletin No. 2003
… Reports (NBEN744, NBEN745 and NBEN746) into one report NBEN744. Affected Employees: Employees who appear on … the NBEN744, NBEN745 and NBEN746 into one Control-D report, NBEN744. The new version of the NBEN744 report has … Chapter 13 Bankruptcy order, a new Creditor Garnishment (ex. State Tax Levy, Student Loan), or a new Federal Levy …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsAlternative and Out-of-Service Death Benefits – State Police Plan
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative … Police retirement plan (Section 381-b) had you retired on your date of death. “Pension reserve” is an actuarial term …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… 384-d, Section 384 or Section 384-e) had you retired on your date of death. “Pension reserve” is an actuarial term … less than one year after leaving public employment, your beneficiary would receive 100 percent of your ordinary death … than one year after leaving public employment, your beneficiary may be entitled to 50 percent of the ordinary …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsOpinion 95-30
… LAW, §11; EDUCATION LAW, §§226, 255; ESTATES, POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys held in the custody … the "prudent investor" provisions of Estates, Powers and Trusts Law, §§11-2.2 and 11-2.3. Prior inconsistent opinions … "prudent investor" provisions of the Estates, Powers and Trusts Law (EPTL, §§11-2.2, 11-2.3). Prior to its amendment …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Becoming a Participating Employer – What Every Employer Should Know
… System (PFRS). NYSLRS staff will help you get started with what you need to know to work with NYSLRS, including … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Pettit Rieman and the New York State Police announced the arrest of Terry Gaylor Jr., for allegedly stealing over … Pettit Rieman and the New York State Police announced the arrest of Terry Gaylor Jr for allegedly stealing over $116000 …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentBest Practices – Information Technology Contingency Planning
… data security requirements and other conditions of storage (e.g., temperature control, fire prevention). It is … of the laws and regulations pertaining to offsite data storage. NYS Archives issued a Records Advisory entitled Using a Data Storage Vendor 1 that describes what should be included in a …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… The Treasurer also issued Company checks to herself, her husband (the Fire Chief), her father-in-law, and their … to make sales tax-exempt purchases for his contracting business – some of which he paid with the Company’s debit … for the improper payments to the Treasurer, her husband and father-in-law. Investigate and determine if any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… and information technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The Village of … to all financial software functions enabling them to record and change information, and prepare and print checks. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1State Comptroller DiNapoli Releases Municipal Audits
… Fire District – Procurement and Claims Audit (Delaware County) The board did not ensure that goods and services were … payments. Town of Smyrna – Claims Audit Process (Chenango County) The board did not always properly audit claims prior … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… County) Auditors found control weaknesses in the community hall rental process. Documentation of compliance with the …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All employees who … To explain the General Checking Account bank change from Key Bank to Fleet Bank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksEmployer Contribution Calculation
… contributions for the funding of the New York state and local employees’ retirement system and the New York state and local police and fire retirement system (the Retirement … contributions for the funding of the New York state and local employees retirement system and the New York state and l …
https://www.osc.ny.gov/legislation/employer-contribution-calculationCity of Olean – Budget Review (B17-1-3)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2016. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1713 …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Asylum Seeker Spending Report
The Office of the State Comptroller has created this tool to document State and City emergency spending for people seeking asylum The information will be updated monthly
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportOpinion 88-1
… that bear on the issues discussed in the opinion. PARKING FACILITIES -- Conveyance of (to U.S. Postal Service); … REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal Service) GENERAL MUNICIPAL LAW, … Whether a parking lot may be determined to be unneeded for village …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Oversight of Selected Fiscal Aspects of Homeless Shelter Services
… Purpose To determine whether the New York City Department of Homeless Services (DHS) has adequate controls over the contracted homeless shelter contract procurement and rate-setting processes, and … 2017. Background Governed by a “right to shelter” mandate, New York City (City) provides temporary emergency shelter to …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesOpinion 2001-5
… in connection with other matters. May 15, 2001 Lynn Ball, Secretary/Treasurer Campbell Fire District #1 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5State Comptroller DiNapoli Releases Municipal & School Audits
… relied on an engineering firm and a financial advisor to manage capital projects, it was not aware of project … source shortfalls. Moreover, a portion of the costs to construct water districts was unfairly paid for by … aid before being entitled to it. In addition, if officials do not claim approximately $1.5 million in eligible project …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1