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Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … has approximately 3,025 students. Projected expenditures for the 2016-17 fiscal year totaled approximately $84.4 … by a total of more than $15 million (6 percent) for fiscal years 2013-14 through 2015-16. Appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… for the period July 1, 2012 through November 24, 2015 and examine the District’s calculation of separation payments … 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andVillage of Richmondville – Disbursements (2012M-178)
… Mayor properly monitored the Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The … County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, … elected Trustees, governs the Village and is responsible for the general management and control of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178East Ramapo Central School District – Financial Condition (2013M-141)
… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… did not meet their job creation goals, the Board did not formally document its decision not to recapture benefits. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardCity of Newburgh – Budget Review (B6-15-24)
… on the 2016 invoice received, the appropriation for the New York State Police and Fire Retirement System is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Sag Harbor Union Free School District – Child Care Program (2016M-211)
… oversight of its child care program for the period July 1, 2014 through December 31, 2015. Background The Sag … have not established procedures specifying an official fee schedule, who is eligible for financial assistance, how past …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… in Tioga County. The District, which operates 12 schools with approximately 5,300 students, is governed by an elected … rights to be periodically reviewed to ensure they align with job responsibilities. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationChateaugay Central School District – Leave Accruals (2016M-149)
… of our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through … $12.5 million. Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records … errors is that, as of January 31, 2016, four employees’ leave accrual balances were overstated by a total of almost …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Sanitary District No. 7 provides garbage collection and recycling pickup services to households and businesses in …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingTown of Norwich – Justice Court (S9-14-3)
… unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in a timely manner. Deposits are not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Village of Ilion – Information Technology (2015M-34)
… incidents in 2014 initiated by falsified email messages with a malware attachment that, when opened by employees, … of inappropriate Internet use. Update and periodically test the disaster recovery plan. Adopt a breach notification policy or local law consistent with the requirements of State Technology Law. Implement …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Livonia – Justice Court (2015M-76)
The purpose of our audit was to examine the Courts financial operations for the period January 1 2013 through March 17 2015
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Local Sales Tax Collections Increased by 3% in July Compared to Last Year
… These monthly sales tax collections are from the cash distributions made to counties and tax-imposing cities by the … In the third month of each calendar year quarter, these distributions are adjusted upward or downward, so that the … quarter as a whole reflects reported sales by vendors. The next quarterly numbers (for July to September) will be …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearOpinion 88-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … at 28 Opns St Comp 1972 p 97 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-60
… and not a true lease. You ask whether the agreement would violate General Municipal Law, §109-b. General … was to authorize "full-service contracts" because they "would reduce the risks to be borne by the municipal … section 109-b. The only provision of section 109-b which would appear to conflict with the provisions of section 120-w …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Life Changes: What If I Work After Retirement?
… under the age of 65, the $35,000 limit is in effect and applies to the entire calendar year in 2026 . A Message … retirement. NYSLRS retirees can work after retirement and still receive a pension. However, you should be aware of the laws governing post-retirement employment and how working after retirement may impact your retirement …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… “Governor Hochul introduced her executive budget while many New Yorkers continue to struggle to make ends meet and … of a recession grow. Inflation is still too high, and New York still has not regained all the jobs lost during the … Governor Hochul introduced her executive budget while many New Yorkers continue to struggle to make ends meet and …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalState Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… City address delivered by Mayor Eric Adams put forth his vision for a city that keeps New Yorkers safe and prioritizes … on its path of fiscal discipline to achieve the mayor's vision for a better and fairer New York." Track state and … City address delivered by Mayor Eric Adams put forth his vision for a city that keeps New Yorkers safe and prioritizes …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-address