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Educators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… in our initial audit report, Educators for Children, Youth and Families, Inc. - Use of Contract Funds (Report … Education Department (SED) and the Office of Children and Family Services (OCFS) under grant contracts for the period July 1, …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… whether Company controls are adequate to ensure that financial activity is properly recorded and reported and that … communicated as the Treasurer is not timely with recording financial information. The Treasurer’s books are consistently … monthly written reports which reflect the most up-to date financial information. Stop contracting with its current …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPort Jefferson Union Free School District – Information Technology (2014M-039)
… the District’s IT infrastructure for the period July 1, 2012 through August 31, 2013. Background The Port … is located in Suffolk County, has approximately 1,200 students, and is governed by an elected seven-member Board of … PILOT payments. Key Findings The Board has not established a computer use policy for employees to define appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… in writing to the supervisor or the Board as required by law. District staff made purchases totaling $110,010 that did … services that were not properly rendered by the CPA firm. Ensure that all claims contain sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… in most instances there were no credit card receipts to show whether items purchased were appropriate Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of Otto – Town Clerk and Tax Collector (2012M-214)
… 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, with a … an elected Supervisor and four elected Council members and is the legislative body responsible for overall Town … $8,500 including her own, which totaled $950 and is included in the $4,134. Furthermore, the Clerk discarded …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Opinion 88-4
… Social Services Law, art 5, title 2). February 3, 1988 Suzanne M. Zanella, County Auditor County of Montgomery …
https://www.osc.ny.gov/legal-opinions/opinion-88-4NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these two systems, which pay service and … actuarial assumptions recommended by NYSLRS’ actuary, who is required to review the actuarial assumptions and … Feb. 1, 2027, but employers receive a discount if payment is made by Dec. 15, 2026. The New York State Common …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Opinion 95-5
… (County Law, §308[4]). Because the term "system costs" is defined to mean the costs "associated with" obtaining and … 116). For the same reason, we believe that the definition is not limited to expenditures to directly pay for obtaining … from capital reserve funds to pay debt service). It is our opinion that the nexus between the purchase through …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… approved 1,661 contracts for state agencies and public authorities valued at $1.9 billion and approved more … and Supports $15 million with OpAD Media Solutions LLC for public awareness campaigns. Office of General Services … Comptroller approved 1661 contracts for state agencies and public authorities valued at $19 billion and approved more …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… for a variety of reasons. The recording of a cash receipt is the recognition of moneys received from internal or … in the Statewide Financial System (SFS) after a deposit is made to the State’s General Checking Account (GCA). The … when depositing and classifying revenue as each fund is often restricted to receiving certain types of revenue. …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Clifton , City of Glen Cove , Smithtown Fire District , Walden Fire … P DiNapoli today announced his office completed audits of the Town of Clifton City of Glen Cove Smithtown Fire District Walden Fire …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2City of Newburgh – Budget Review (B22-6-10)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. The City has …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10March 2000: Handicapped Parking Education Program
… relating to handicapped parking spaces. This surcharge is in addition to any other sentence, fine or penalty. … agencies. The purpose of the disability awareness program is to train local law enforcement personnel to recognize and …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programContributing Toward Your Retirement – Regional State Park Police Plan
… plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not … plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementHyde Park Central School District – Financial Management Practices (2012M-172)
… year to analyze budgeting practices. Background The Hyde Park Central School District is located in Dutchess County … Hyde Park Central School District Financial Management Practices …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… is incorporated under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. The Department provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Additional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at … the five years. Qualify for a better retirement benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 years, your … credit cannot be used to reach the 20 years. Increase your pension beyond the maximum amount payable under your … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick … be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341j