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Fillmore Central School District – Reserve Funds (2016M-386)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $14.8 … showing that they documented the financial need or purpose for four of the reserve funds or periodically assessed the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… management and calculation of separation payments for the period July 1, 2012 through October 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112.5 … written policies or procedures to formalize the process for calculating, reviewing, approving and making separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andTown of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … adopted budgets that did not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial and operational areas for the period January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located … million, respectively. Key Findings Town officials need to improve internal controls over cash management. Although …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyOrdinary Death Benefit – Forest Rangers Plan
… may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility requirements … attributable to an on-the-job accident. The beneficiaries of active (not retired) members generally are not entitled to a monthly pension benefit. The first $50,000 of this benefit is paid in the form of group term life …
https://www.osc.ny.gov/retirement/publications/1864/ordinary-death-benefitPartial Lump Sum Payment – Regional State Park Police Plan
… benefit for at least one year prior to your date of retirement; and Retire with a service retirement benefit … a lump sum payment equal to a specific percentage of the value of your retirement benefit, as shown below. Your Single … or 20% 5 or more 5, 10, 15, 20 or 25% *A percentage of the value of your retirement benefit. Future cost-of-living …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentOrdinary Death Benefit – State University Police Plan
… may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility requirements … attributable to an on-the-job accident. The beneficiaries of active (not retired) members generally are not entitled to a monthly pension benefit. The first $50,000 of this benefit is paid in the form of group term life …
https://www.osc.ny.gov/retirement/publications/1823/ordinary-death-benefitOrdinary Death Benefit – En-Con Police Officers Plan
… of a monthly pension, if you meet eligibility requirements and your death is not attributable to an on-the-job accident. … to your designated beneficiary if you are a: Tier 1 member and have completed at least one year of service since last … receiving Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitOrdinary Death Benefit – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitPartial Lump Sum Payment – En-Con Police Officers Plan
… benefit for at least one year prior to your date of retirement; and Retire with a service retirement (not a … a lump sum payment equal to a specific percentage of the value of your retirement benefit, as shown below. Your Single … or 20% 5 or more 5, 10, 15, 20 or 25% *A percentage of the value of your retirement benefit. Future cost-of-living …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentPartial Lump Sum Payment – State University Police Plan
… benefit for at least one year prior to your date of retirement; and Retire with a service retirement (not a … a lump sum payment equal to a specific percentage of the value of your retirement benefit, as shown below. Your Single … or 20% 5 or more 5, 10, 15, 20 or 25% *A percentage of the value of your retirement benefit. Future cost-of-living …
https://www.osc.ny.gov/retirement/publications/1823/partial-lump-sum-paymentPartial Lump Sum Payment – Forest Rangers Plan
… benefit for at least one year prior to your date of retirement; and Retire with a service retirement benefit … a lump sum payment equal to a specific percentage of the value of your retirement benefit, as shown below. Your Single … or 20% 5 or more 5, 10, 15, 20 or 25% *A percentage of the value of your retirement benefit. Future cost-of-living …
https://www.osc.ny.gov/retirement/publications/1864/partial-lump-sum-paymentVillage of Suffern – Budget Review (B18-6-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… OTB [pdf] , Nassau OTB [pdf] , Suffolk OTB [pdf] , and Western OTB [pdf] . Purpose of Audit The purpose of our … law, are in operation in New York. Each OTB Corporation is a public benefit corporation governed by a Board of … offer off-track pari-mutuel wagering on thoroughbred and harness horse races held at various racetracks in the State, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 million from … with operating surplus after each fiscal year ended. As a result, these transfers were made without sufficiently … Discontinue the practice of adopting budgets that result in the appropriation of unexpended surplus funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… the payroll process by reviewing and certifying the final payrolls. However, the Superintendent’s reviews were not … Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. District … be completed and records to be maintained for processing payrolls and maintaining leave records. Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… totaling $541.1 million. A competitive sale of tax-exempt and taxable bonds is scheduled for March 18. The state expects to sell $347.8 million of new money for transportation, education and environmental purposes and, depending on market … totaling $5411 million A competitive sale of taxexempt and taxable bonds is scheduled for March 18 …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Oneonta City School District , Quogue Union Free School … and the Yorktown Central School District . "In an era of limited resources and increased accountability, it's … Payroll (Otsego County) The district ensured the accuracy of compensation and benefits provided to employees. Officials …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … established a multiyear financial plan. ### For access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… year-end fund balance, short-term borrowing and patterns of operating deficits, the monitoring system creates an … to fiscal stress” or has “no designation.” The cities of Yonkers and Long Beach were both found to be in “moderate fiscal stress” while the city of Utica was designated as “susceptible to fiscal stress.” …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-cities