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Record of Activities (ROA) – Reporting Elected and Appointed Officials
… hours were worked. But, for those who don’t, determining the number of days they’ve worked requires a different … a new or subsequent term of office after January 1, 2016, are required to complete a three-month record of activities … of due dates for the ROA if they need help figuring out what to do and when to do it. Completing the Record of …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOpinion 90-12
… in the opinion. COUNTY TREASURER -- Powers and Duties (payment out of money paid into court) CIVIL PRACTICE LAW AND … submitted to a county treasurer under CPLR 2607 for the payment out of moneys paid into court. CPLR 2607 requires a … a court order, certified by an attorney, authorizing such payment. You state that the county currently requires the …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Southwestern Central School District – Claims Audit (2025M-34)
… District, properly approved, mathematically correct, or in compliance with the District’s purchasing policies. 14 … payments could be made and not be detected or corrected. In addition, the Board did not appropriately appoint the … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Accessibility for People With Disabilities
… Objective To determine whether the Office of Parks, Recreation and Historic Preservation has … including meeting State and federal requirements. The audit covered the period January 2018 to October 2022. … To determine whether the Office of Parks Recreation and Historic Preservation has …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesState Comptroller DiNapoli Releases School Audits
… approval prior to purchase, evidence of competition or compliance with written contractual agreements. Track state …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsDeath Benefits
… may also be entitled to a Post-Retirement Death Benefit, and, if you were employed by New York State, a Survivor’s … online death report form , or they can call 866-805-0990 and press 3 and then 1. We’ll also need an original, … find important information for you and for your survivors in our publication, Getting Your Affairs in Order and A …
https://www.osc.ny.gov/retirement/retirees/death-benefitsOpinion 92-10
… held for the redemption of bonds issued by the village. You state that 35 serial bonds, issued in bearer form by the … date of the security or the date the security has been called for redemption (Abandoned Property Law, … date of the security or the date such security has been called for redemption (see Abandoned Property Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Publications
… Below, you’ll find retirement plan publications and general information guides covering key retirement … distinct systems: the Employees’ Retirement System (ERS) and the Police and Fire Retirement System (PFRS). Your system, tier and … publications information to help prepare to retire and publications for employers …
https://www.osc.ny.gov/retirement/publicationsNiagara Charter School - Information Technology (2018M-172)
… monitored to ensure protection from unauthorized access. In addition, sensitive IT control weaknesses were … who use IT assets and periodically monitor their use in accordance with the acceptable use policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Lansingburgh Central School District – Purchasing (2017M-173)
… whether purchase orders were independently authorized and purchases were for appropriate District purposes for the … Central School District is located in Rensselaer County and encompasses portions of the Towns of Brunswick, Pittstown and Schaghticoke, as well as the City of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Sachem Central School District – Fund Balance (2017M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Village of Milford – Board Oversight (2018M-25)
Village of Milford Board Oversight 2018M25
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Malone Central School District – Payroll (2017M-278)
… has approximately 2,600 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $51.8 … Noteworthy Achievements We reviewed all payroll records for 20 employees who were paid approximately $932,000 during … appropriate oversight. We commend District officials for establishing a well-designed system for processing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Special Accidental Death Benefit – En-Con Police Officers Plan
… EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… and reporting of the Company’s financial activity for the period January 1, 2012 through February 6, 2014. … bank reconciliations. The Secretary did not issue receipts for all cash collected. Key Recommendations Ensure that … Committee. Prepare bank reconciliations. Issue receipts for all cash collected. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mSt. Paul Boulevard Fire District - Board Oversight (2018M-116)
… St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Elba Central School District - Financial Management (2018M-96)
… fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Unified Court System Bulletin No. UCS-168
… Purpose To notify agencies of the new voluntary group term life insurance (Code 546) available to certain employees of the Unified Court System through AXA Equitable Life … forms or eligibility information, contact David Raabe of AXA Equitable by telephone at (732) 330-7882 or e-mail at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life-0Town of Eden - Real Property Tax Exemptions (2018M-231)
… by adequate documentation. Key Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with a total assessed value of $7.7 million. … required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231