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City of Lockport - Budget Review (B1-16-16)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter … City of Lockport Budget Review B11616 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Village of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Village of Silver Creek – Capital Projects (2017M-31)
… operating budget. The sewer fund reported a deficit fund balance and a $293,000 interfund loan payable to the general fund. The Board did not approve … as needed. Develop a plan to eliminate the deficit fund balance in the sewer fund and to repay the general fund in a …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Selected Management and Operations Practices
… supported. Background NYPA began Energy Efficiency (EE) programs for its government customers in New York City … 1994. As of April 9, 2015, NYPA financed $1.8 billion in EE projects, which it claims will produce savings of $103.3 … and reported savings of $44.8 million. Key Finding EE savings in NYPA’s April 9, 2015 report were not always …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDeath Benefits – Divorce and Your Benefits
… benefits is revoked following a divorce, annulment, or judicial separation, once NYSLRS receives written notice … of when the final decree of divorce, annulment or judicial separation was signed, unless a Domestic Relations … them after the date of the divorce, annulment, or judicial separation, or include the requirement in the DRO. …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… to require MTA’s travel agent and MTA employees to request lodging rates established by the U.S. General … rates, to document those efforts. Advise supervisors who approve employee travel to verify that lodging rates are …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesOpinion 89-38
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of a school district to … beneficiaries of a retiree) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §§90, 113, 470: A school … employees who elect the so-called "zero option" under the Retirement and Social Security Law. The insurance purchased …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Former Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… bring to justice public servants who abuse public trust." NYSP Superintendent George P. Beach II said: "I want to …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreOversight of Chronic Absenteeism
… school personnel to track student absenteeism and develop strategies to increase student engagement and reduce chronic …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… Purpose To assess the effectiveness of the Division of Housing and Community Renewal’s administration of Public Housing Modernization Program (Program) funds awarded to selected public housing authorities located outside of New York City. Our … To assess the effectiveness of the Division of Housing and Community Renewals administration of Public …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityOtego-Unadilla Central School District - School District Website (S9-19-26)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive appended … actions per audit recommendations. Key Recommendations Post the final annual budget, a comprehensive appended … budget-to-actual results in a location easy to access. Post CAP to the website in a transparent location and specify …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Town of Guilford – Budgeting (2023M-144)
… budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the general fund. … limit, per the Town’s policy, ranging from $464,000 to $709,000 in the general fund and $168,000 to $225,000 in the highway fund. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Groton Central School District – Financial Management (2014M-288)
… Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and … by a total of $509,000, which was unnecessary based on the excessive levels of fund balance. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Town of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt totaling … Town of Stony Point Budget Review B61315 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Agriculture and Markets: Annual Assessment of Market Orders for 2015 and 2016 (2018-S-44) The department … to meet customer needs. New York State Health Insurance Program: CVS Health: Accuracy of Drug Rebate …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsLGAC - Archive of Prior Meetings
… of Directors on March 5, 2020. The meeting notices and agenda are below: Finance Committee Meeting Notice Board of Directors Meeting Notice Agenda There were public meetings of the Finance Committee … of Directors on January 9, 2020. The meeting notices and agenda are below: Finance Committee Meeting Notice Board of …
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsOpinion 90-25
… to compensate a private water-works corporation for the rental of fire hydrants unless a properly authorized contract for such rental exists. Property owners within a zone of assessment in … concerning payments to a water-works corporation for the rental of fire hydrants within a fire district. You indicate …
https://www.osc.ny.gov/legal-opinions/opinion-90-25State Police Bulletin No. SP-92
… Purpose To notify agencies of the new Deduction Code 532 . Background At the request of … To notify agencies of the new Deduction Code 532 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-programOverview – Enhanced Reporting
… forward employee contributions, loan payments and payments for service credit purchases (SCP). In addition, when you … the seventh day of the month following the report period. For example, the December report must be submitted to us by … loans and payments for service credit purchases. Rev. 2/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewOperational Advisory No. 24
Fiscal Year End 202526 Important Dates
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-dates