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Suffern Central School District - Financial Condition (2019M-145)
… if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Green Island Union Free School District - Separation Payments (2019M-55)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Restrictions – State Police Plan
… calculation is limited to 15 percent of earnings. Certain public safety overtime: Your employer reports pensionable overtime … earnings for overtime worked for a private employer is not public service and cannot be included in your pensionable …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… For Tier 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our … employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE calculation is …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsWalton Central School District - Fund Balance (2019M-209)
… Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… and District officials effectively managed fund balance. Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that … statutory limit by approximately $535,000 or 5 percentage points. When unused appropriated fund balance was added back …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Medina Central School District - Capital Projects (2019M-163)
… approve change orders. Include all itemized Project costs in monthly financial reports to the Board. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163State Agencies Bulletin No. 1950
… NYCERS, PFRS, NYSTRS, or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. … reach the $250,000 limit. Contributions will resume in the first paycheck of the following plan year. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsIX.8 Federal Grant Refunds – IX. Federal Grants
… cognizant agency without first recording the refund in the SFS as described in these procedures. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsTown of Jefferson – Selected Financial Operations (2014M-332)
… 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 Census …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Village of Suffern – Budget Review (B24-6-3)
… pdf] Background The Village, located in Rockland County, is authorized to issue debt not to exceed $5 million to … tentative budget includes a tax levy of $12,533,658, which is within the limit established by law. Key Recommendation Be …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Village of Lindenhurst – Claims Processing (2016M-345)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing … March 1, 2015 through May 31, 2016. Background The Village of Lindenhurst is located in the Town of Babylon, Suffolk … Village of Lindenhurst Claims Processing 2016M345 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Mount Morris Central School District – Online Banking (2022M-99)
… online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were … use with the acceptable use policy and regulations. Key Recommendations Ensure the written bank agreement … take corrective action. Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… to assess any actions taken by the new administration in Washington and how they could affect New York’s finances. … release a more detailed analysis of the Executive Budget in the coming weeks.” …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetCity of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… complete report – pdf] Audit Objective Assess whether City of Cohoes (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City facilities. Key … Assess whether City of Cohoes City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Town of Seneca Falls - Information Technology (2018M-218)
… awareness training to help ensure their understanding in security measures to protect the network. Town officials … accounts for former personnel were disabled or removed in a timely manner. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Town of Conesville – Long-Term Planning (2016M-314)
… of our audit was to examine the Town’s long-term planning for the period January 1, 2015 through July 26, 2016. Background The Town of Conesville … an elected five-member Town Board. Budgeted appropriations for all funds for 2016 total approximately $930,000, of which …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Walden Fire District – Disbursements (2014M-184)
… State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… a volunteer organization located in the Town of Conesus in Livingston County. The Department, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42