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Partial Lump Sum Payment – Special 20- and 25-Year Plans
… Are members covered under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible members can choose …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentNew York State Comptroller DiNapoli Statement on New Shareholder Rule
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleAccounts Payable Advisory No. 62
… plans to receive the goods or services being ordered. Online agencies should evaluate the appropriateness of the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersClyde-Savannah Central School District – Network Access Controls (2020M-122)
… as the District moves to increased reliance on a remote learning environment and administrative operations, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Putnam Central School District – Fund Balance Management (2020M-27)
… limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were … fund balance levels and the District did not use all of the fund balance appropriated to finance operations for … taxes. Adopt annual budgets with realistic estimates of appropriations. Periodically review and update the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
Determine whether the Boards 201819 adopted budget was realistic and structurally balanced based on historical or known trends
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningSandy Creek Central School District – Reserve Management (2023M-43)
… School District (District) Board of Education (Board) and District officials properly managed reserve funds. Key Findings The Board and District officials did not properly manage reserve funds. … liability reserve (EBALR) was significantly overfunded, and over $1.2 million was improperly transferred from the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… ensure that the Company’s financial activity was recorded and reported accurately for the period January 1, 2013 … former nor acting Treasurer maintained accurate, complete and up-to-date accounting records. Neither Treasurer … the Board. Key Recommendations Maintain accurate, complete and up-to-date accounting records that include cash balances …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… East Aurora in Erie County. According to the bylaws, a 13-member Fire Council is responsible for the Department’s overall financial … expenses for 2013 totaled $115,144. Key Findings The Council does not approve claims prior to payment, the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
Wilton Water and Sewer Authority Water and Sewer Charges 2016M329
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Franklinville Central School District – Financial Management (2017M-49)
Franklinville Central School District Financial Management 2017M49
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Fabius-Pompey Central School District – Information Technology (2016M-237)
… Purpose of Audit The purpose of our audit was to assess the District’s management of network user accounts … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six months, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Kings Park Central School District – Fuel Inventory (2015M-282)
… guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the proposed budget are reasonable. Village officials appropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over tenant rents and claims … through June 30, 2015. Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was established in 1963 pursuant to State …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… officials ensured that cash receipts were deposited and cash disbursements were for appropriate Company purposes … 2015 through October 28, 2016. Background The Summitville Fire Company provides fire protection services for the Town of Mamakating and is … Summitville Fire Company Cash Receipts and Disbursements 2016M423 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Tri-Valley Central School District - Financial Management (2020M-17)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, but only used … as of June 30, 2019. When unused appropriated fund balance and the overfunded reserve were added back to the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Village of Arkport - Information Technology (2019M-203)
… IT vendor for services provided to the Village. Provide IT security awareness training to employees. In addition, … Recommendations The Board should: Adopt comprehensive IT security policies, periodically review and update all IT … and sensitive information (PPSI). Provide periodic IT security awareness training to personnel who use IT …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203State Police Bulletin No. SP-151.1
… This bulletin supersedes Payroll Bulletin No. SP-151 . Purpose The purpose of this bulletin is to notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigators