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Town of East Hampton – Budget Review (B7-13-17)
… reasonable. The Town’s tentative budget complies with the tax levy limit. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Little Falls City School District - Financial Condition Management (2019M-67)
… three completed fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to … generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the surplus fund balance. District officials have not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Carthage Central School District - Financial Condition (2018M-93)
… of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93City of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … controls. The Council did not adopt policies that address how compensatory (comp) time will be authorized, … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… year are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued … PatchogueMedford Union Free School District Budget Review B7161 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Special 25-Year Plan for County Probation Department Peace Officers (Sections 89-t and 603(p))
… year special retirement plan for peace officers who serve in the probation department …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-county-probation-department-peace-officers-sections-89-t-and-603pSpecial 25-Year Plan for Institutional Safety Officers (Sections 89-t and 604(q))
… (Return to Top) (Return to Top) (Return to Top) VO1873 (Rev. 7/11) © 2011, New York State and Local Retirement System (Return to Top) …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-institutional-safety-officers-sections-89-t-and-604qSpecial 25-Year Plan for Nassau County Police Department Ambulance Medical Technicians (Sections 89-s and 603(o))
… (Return to Top) (Return to Top) (Return to Top) VO1868 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-police-department-ambulance-medical-technicians-sections-89-s-andSpecial Plan for Suffolk County Probation Department Peace Officers (Sections 89-s and 603-o)
… alternative retirement benefit for Suffolk County peace officers …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-probation-department-peace-officers-sections-89-s-and-603-oSpecial Plan for Greene County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-o and 603(k))
Information for members about A Special Plan for Greene County Sheriffs Undersheriffs Deputy Sheriffs and Correction Officers Sections 89o and 603k
https://www.osc.ny.gov/retirement/publications/special-plan-greene-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sectionsSpecial Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))
… (Return to Top) (Return to Top) (Return to Top) VO1839 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) …
https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603mOpinion 91-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … INTEREST -- Interest in Contract (purchases under State or county contract) GENERAL MUNICIPAL LAW, §800(2): A town board … representative for a corporation which holds State and county contracts and whose duties as sales representative …
https://www.osc.ny.gov/legal-opinions/opinion-91-30DiNapoli: School Bus Safety Needs Improvement
… found school districts are not confirming all school bus drivers are completing required training and drug testing, … said DiNapoli. "Failing to ensure that school bus drivers are properly trained and vetted, and safety drills … another designated official, as recommended by the State Education Department. Therefore, districts may lack assurance …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementState Comptroller DiNapoli Releases Audits
… Authority (MTA): New York City Transit: Selected Safety and Security Equipment at Subway Stations (Follow-Up) (2019-F-7) An … April 2018, determined that SIR did not always perform the inspection and maintenance of security equipment on a timely …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0Opinion 88-44
… This opinion represents the views of the Office of the State Comptroller at the time … of an incorporated engineering firm with which the town has contracted for services has a prohibited conflict of … Whether a town board member who is an employee of an incorporated engineering firm with which the town has …
https://www.osc.ny.gov/legal-opinions/opinion-88-44X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… under the State’s prompt payment legislation have the certification “Small Business - SFL 179-F.” Vendors may … the SFS. Process and Transaction Preparation: A vendor’s certification(s) is in the vendor’s record in the SFS on the … This section will display information about each certification the vendor holds in the following fields: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationOpinion 88-23
… is an officer, employee and stockholder of a construction corporation would have a prohibited interest in any contracts between the corporation and the village unless (a) his or her stock … outstanding stock and (b) as employee and officer of the corporation, his or her duties do not involve the …
https://www.osc.ny.gov/legal-opinions/opinion-88-23XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Newsletter," is intended to ensure the integrity of the state procurement process by providing for regular, centralized public notice of state agency and public authority intentions to … of 15 business days must elapse between publication of the notice and the date on which a bid or proposal is due, except …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesComptroller DiNapoli Statement on Rosh Hashanah
… to wish all of my friends in the Jewish community a happy, peaceful, prosperous and healthy New Year. L'Shana …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanah