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Falconer Central School District – Financial Management (2024M-52)
… in excess of the statutory limit and missed opportunities to lower real property taxes. The continued practice of … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… training local officials, assigning fiscal stress scores to local communities, and studying issues facing local … University. He starts on May 16. His salary is $150,000. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Groton Central School District , Herricks Union Free … Stockbridge Valley Central School District . “In an era of limited resources and increased accountability, it’s … district’s payroll process provided adequate segregation of duties, supervision and oversight. ### For access to state …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… with law enforcement to bring offenders to justice and recoup stolen public money. My thanks to District Attorney …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through September 23, 2013. … The District’s general fund budget totaled $215,255 for the 2013 fiscal year. Key Findings The Board does not … the Board cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the … guidance regarding appropriate inventory recordkeeping, or vehicle and equipment usage and disposal. Key Recommendations … policy to ensure that it provides guidance regarding the types of specific documentation required to support the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mContinuity of Operations Planning
… of State agencies’ continuity of operations planning for major unexpected events. Our audit scope included the … Security and Emergency Services (Division) is responsible for coordinating emergency management planning efforts in New … which each State agency is required to have in place for each of its facilities, and has developed a series of …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Findings The Officers generally provide adequate oversight of Company financial activities. The Treasurer prepares …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… District’s financial operations for the period January 1, 2012, to March 18, 2013. Background The District is a … general fund budget totaled approximately $234,000 for the 2012 fiscal year. Key Findings The District does not have … Districts financial operations for the period January 1 2012 to March 18 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream Restoration Project and the overall contract …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Stay Informed – Special 20- and 25-Year Plans
… Your retirement benefits are an important part of a solid … , and tips on Preparing for Retirement . Attend a pre-retirement presentation to learn about the retirement … to request specific information or schedule a pre-retirement consultation . Subscribe to our blog, New York …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedCounty of Rockland – Budget Review (B6-14-24)
… may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the law, County officials will have to find another … by law. Key Recommendation The Legislature must either renew the County mortgage recording tax, find another source …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Management of Cash and Investments
… However, improvements are needed to provide the best assurances that cash and investments are optimally managed …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and Village residents and businesses and also to nine other municipal users. The plant is governed by a Joint Sewage Board comprising six …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mOpinion 89-38
… to provide benefits to the beneficiaries of a retiree) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, … and public employees is authorized by article 14 of the Civil Service Law (§200 et seq .). It is well-established …
https://www.osc.ny.gov/legal-opinions/opinion-89-38State Agencies Bulletin No. 2011
… Affected Employees: All employees in Bargaining Unit 01 or Bargaining Unit 21 represented by NYSCOPBA who meet the … in the Additional Pay page for NYSCOPBA Bargaining Unit 01 and 21 employees already receiving location pay. Effective … Date Effective Date Check date Administration Lag 04/01/2022 03/31/2022 04/27/2022 Institution Lag 04/01/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payState Agencies Bulletin No. 1491
… the new voluntary deduction code for life, disability and accident insurance. Affected Employees Members of COBA of … the new voluntary deduction code for life disability and accident insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1491-new-voluntary-insurance-deduction-code-527-court-officers-benevolentScio Central School District – Payroll (2017M-10)
… Background The Scio Central School District is located in the Towns of Alma, Amity, Andover, Bolivar, Friendship, Scio, Ward, Wellsville and Wirt in Allegany County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Potsdam Central School District – Payroll (2016M-161)
Potsdam Central School District Payroll 2016M161
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161