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Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… totaling $190,160 did not have documented approval on the claim and 93 (42 percent) totaling $92,605 did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialPlainville Fire District – Board Oversight (2021M-91)
… 2020. Ensure the Treasurer’s records were audited each year, as required. Audit and approve all claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Mineola Union Free School District – Financial Condition Management (2021M-44)
… As a result, more taxes were levied than were needed to fund operations. A pattern of over budgeting developed … back, at June 30, 2020, unassigned fund balance increased to approximately 13 percent or about nine percentage points …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mSubmitting a DRO – Divorce and Your Benefits
… A Domestic Relations Order (DRO), whether prepared using the NYSLRS template or by an attorney, must be signed by a … requires a certified copy of the signed DRO, which we will keep on file. NYSLRS accepts a certification by the … are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droTown of Pitcairn – Claims Auditing (2024M-69)
… $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include adequate …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Opinion 99-5
… of course, are combinations of public libraries within a county or sometimes even larger area. They are chartered by …
https://www.osc.ny.gov/legal-opinions/opinion-99-5State Comptroller DiNapoli Releases Municipal Audits
… to guard against unforeseen repairs and finance future capital costs. Town of Islip Industrial Development Agency – …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… and using reserve funds. BOCES officials established the retiree health insurance reserve without proper statutory authority. Although a previous OSC audit indicated the retiree health insurance reserve was improper, BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesChappaqua Central School District - Fixed Assets (2022M-186)
… $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset tags, as required by the District’s fixed asset procedures. 25 disposed assets that we examined were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Rochester Academy Charter School – Credit Cards (2022M-208)
… initiate corrective action. Appendix B includes a comment on the School’s response. … audit school district charter …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208City of Johnstown – Financial Management (2020M-134)
… financial operations. As a result, the City could lose out on significant revenue. Key Recommendations Maintain adequate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Lyme Central School District – Financial Management (2024M-87)
… corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Membership Milestones for Employees’ Retirement System (ERS) Members
… If you are in the Employees’ Retirement System (ERS), no matter which retirement tier and … by certain job-related death and disability benefits. After 1 year of service credit, you are covered by a …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersOpinion 93-17
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … NOTES -- Permissible Uses (pre-payment of certain employer retirement contributions) -- Referendum Requirements (for … -- Retirement Benefits (authority to issue bonds to pre-pay certain employer retirement contributions) SCHOOL …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… and amend the budgets as necessary. The water fund had a negative unassigned fund balance since 2016. As of December … was negative $370,229 and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the … information available for revenues and expenditures to ensure the water and sewer funds remain self-sufficient. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Resources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsState Agencies Bulletin No. 877
… Employees Employees who currently have Deduction Code 738 on the General Deduction page Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/877-conversion-sing-sing-employees-federal-credit-union-deduction-directControls Over Cash Advance Accounts
… resolve old outstanding items and resolve the five items on the March 2014 reconciliation. Periodically review some …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… bank always has the current appointed check signers on record. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks totaling … treasurers maintained complete and accurate records of financial activities. The central treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024m