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Village of Tuxedo Park - Board Oversight (2018M-66)
… Audit Objective Determine whether the Board of Trustees (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings … Key Recommendations Segregate the incompatible duties of the Village Clerk/Treasurer and Deputy Clerk/Treasurer or …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during our audit period, … attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Schenevus Central School District - Financial Condition (2018M-83)
… addressed the declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total … balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of fund balance for 2017- … revenues, decreasing staffing costs through attrition and planning to use retirement reserves. The cafeteria fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… Effectively managed reserve balances. Adopted policies for general fund reserves. Key Recommendations District … the balances to appropriate levels. Modify the guidelines for reserves to include desired balances and plans for use that are more specific to the actual needs of the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mNorthern Adirondack Central School District – Financial Condition (2020M-51)
… and have used $1.5 million in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund balance has declined … from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Herricks Union Free School District – Overtime (2019M-127)
… have been avoided or reduced. Key Recommendations Adopt payroll policy with clear guidelines and procedures for … whose absences are preapproved to reduce overtime cost. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Village of Delhi - Disbursements (2019M-204)
… officials ensured disbursements, including payroll, were for proper purposes and supported. Key Findings The Board and Village officials did not ensure disbursements were for proper purposes and supported. We found: The former … that she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 that lacked …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Purpose of Audit The purpose of our audit was to examine the controls … 13, 2014. Background The Hughsonville Fire District is a district corporation of the State, distinct and separate … Town of Wappinger in Dutchess County. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mOpinion 88-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … an employee of an incorporated engineering firm with which the town has contracted for services has a prohibited conflict of interest in the towns contract with the firm …
https://www.osc.ny.gov/legal-opinions/opinion-88-44X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… – Reflects the type of business relationship the vendor has with New York State. ( Section 4.A - Vendor … a government entity or program which “certifies” a vendor has met certain requirements. A vendor can have multiple …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationOpinion 88-23
… corporation and the village unless (a) his or her stock ownership amounts to less than 5% of the outstanding stock … would still have a prohibited interest by virtue of his ownership of stock in the corporation unless the exception in … Under section 802(2)(a), an interest resulting from stock ownership is not prohibited if the trustee owns or controls …
https://www.osc.ny.gov/legal-opinions/opinion-88-23XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… for other severely disabled persons; U. S. Department of Veterans' Affairs operated workshops for qualified veterans performing work within this state. Procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesDivorce – Article 14 Benefits
… The New York State Court of Appeals has determined that retirement benefits are marital property and are subject to … ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it does not … ensure your benefits will be distributed according to your wishes. Effective July 7, 2008, beneficiary designations for …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – New Career Plan
… that retirement benefits are marital property and subject to equitable distribution. “Equitable distribution” is the … marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a … to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Career Plan
… The New York State Court of Appeals has determined that retirement benefits are marital property and subject to … ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it does not … ensure your benefits will be distributed according to your wishes. Effective July 7, 2008, beneficiary designations for …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… The New York State Court of Appeals has determined that retirement benefits are marital property and subject to … ex-spouse. A 55th gives us specific direction on how your retirement benefits should be divided. However, it does not … ensure your benefits will be distributed according to your wishes. Effective July 7, 2008, beneficiary designations for …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – Police and Fire Plan
… The New York State Court of Appeals has determined that retirement benefits are marital property and subject to … ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it does not … ensure your benefits will be distributed according to your wishes. Effective July 7, 2008, beneficiary designations for …
https://www.osc.ny.gov/retirement/publications/1512/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The New York State Court of Appeals has determined that retirement benefits are marital property and subject to … ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it does not … ensure your benefits will be distributed according to your wishes. Effective July 7, 2008, beneficiary designations for …
https://www.osc.ny.gov/retirement/publications/1511/divorceJustice Court Fund: Invoice Billing Program
… justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must … accounting for the payments he or she receives from the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the monthly …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programComptroller DiNapoli Releases School Audits
… audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central … or approve claims totaling $1.9 million. Eastport-South Manor Central School District – Financial Software User … audits of the Academy Charter School EastportSouth Manor Central School District and the Liverpool Central …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0