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Creditable Service – State Police Plan
… Under this special plan, service as an officer of the New York State Division of State … Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department … York (maximum of five years), if you completed 20 years of service and successfully completed a course of law …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceOperational Advisory No. 3
… other value, the transaction may not be submitted to OSC for processing. Failure to review the budget check status and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderAudits of Local Governments: About Our Audits
… analysis to assist management and those charged with governance and oversight in using the information to improve … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsTown of Frankfort - Board Oversight (2018M-58)
Town of Frankfort Board Oversight 2018M58
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Village of Franklin – Fund Balance Management (2018M-13)
Village of Franklin Fund Balance Management 2018M13
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13City of Newburgh – Budget Review (B17-6-18)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Deerpark – Budget Review (B17-6-17)
… revenues. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the District’s budget practices … Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… experienced operating deficits during the audit period with totals ranging from $11,100 to $59,700, and are … deficit fund balance of $39,283 and a general fund advance with a balance of $45,662. Key Recommendations Develop … that interfund advances are made and repaid in accordance with statute. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Avon Central School District – Information Technology (2016M-123)
… July 1, 2014 through February 26, 2016. Background The Avon Central School District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the … Avon Central School District Information Technology 2016M123 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The District, which … did not maintain complete and adequate fuel inventory records. Key Recommendations Develop procedures to adopt more … is periodically measured and that adequate fuel inventory records are maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Foundation but did not disclose this information on the financial disclosure forms with the Charter Schools … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… forward with the program it must be fully transparent on how the projects it has chosen to prioritize are the right … delays or cancellation if that money is not found, and how those choices would affect the new proposal. In sum, the … in planned spending over both capital programs that do not yet have an identified funding source. Like the MTA, …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programBaldwin Public Library – Payroll (2013M-335)
… July 1, 2011 through June 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Pleasantville Union Free School District – Financial Condition (2015M-311)
… The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The District, which operates three … a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Whitesville Central School District – Financial Management (2016M-313)
… School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, … unrestricted fund balance totaled more than $1.3 million and was 20 percent of the 2015-16 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two … approximately $15.5 million. Key Findings The Board and District officials did not adopt reasonable budgets or ensure that fund balance and reserves were managed in accordance with statutes. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… County. The District, which operates one school with approximately 130 students, is governed by an appointed … issued in a timely manner, and some purchases were made with confirming purchase orders, issued after goods and … short-term cash flow. Ensure that staff members comply with the District’s purchasing rules and regulations by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… Council (Council). The Council is the City’s legislative branch and is responsible for adopting policies, local laws …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-f