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Opinion 95-14
… to dedicate a new fire house and new fire apparatus. You ask whether a volunteer fire department may expend …
https://www.osc.ny.gov/legal-opinions/opinion-95-14DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as required by New York State Education Department (SED) regulations, according to a new report issued by State Comptroller Thomas P. … found they did not provide mental health training to all staff for the 202021 school year by Sept 15 as …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffComptroller DiNapoli Releases School Audits
… Public Charter School , Holland Central School District , Mount Pleasant Central School District and the Onteora … for the establishment and use of certain reserve funds. Mount Pleasant Central School District – Financial Condition … Public Charter School Holland Central School District Mount Pleasant Central School District and the Onteora …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsOrdinary Death Benefit – Career Plan
… may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an … System and your death occurs: While you are on the payroll; While you are on an authorized medical leave of … two years) following the last date you were paid on the payroll, provided your employment has not been terminated by …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1City of Yonkers – Budget Review (B6-15-15)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… to ensure that financial activity was properly recorded and reported and that moneys were safeguarded for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Smithfield in Madison County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Killawog Fire District – Controls Over Financial Operations (2013M-111)
… distinct and separate from the Town of Lisle and located in Broome County. The Board of Fire Commissioners (Board) … Develop a plan to reduce the amount of fund balance in a manner that benefits District taxpayers. Audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Generic PINs
… of General Services’ (OGS) Fuel Card Services Contract Guidelines (Guidelines), the State Vehicle Use Policy (State Use Policy), … Findings DEC’s use of WEX cards does not comply with the Guidelines, the State Use Policy, or DEC Policies, and DEC …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsState Agencies Bulletin No. 999
… employees who elect to retire under the 2010-11 Retirement Incentive Program Background Chapter 105 of the Laws of 2010 authorized a two track Retirement Incentive Program intended to achieve permanent financial savings. The Retirement Incentive Program includes a Targeted Retirement Incentive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesReal Property Tax Exemptions Administration (2017-MR-4)
… whether town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The … The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… currently exempt from federal income tax. Your accumulated contributions (if any) are also payable to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitWilliam Floyd Union Free School District – Payroll (2016M-165)
… Suffolk County. The District, which operates eight schools with approximately 8,700 students, is governed by an elected … Manager for accuracy or compares the payroll registers with payroll source documents (i.e., time records) to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Child and Dependent Care Credit
… our examination was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the … to pursue legislation to allow the Department to obtain child care subsidy data directly from OCFS and ACS. Use the … our examination was to identify potentially inappropriate Child and Dependent Care credits credits processed by the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditBeacon City School District – Claims Auditing (2016M-20)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, … did not provide purchasing policies for the claims auditor to use as guidance when auditing the claims related to purchases that do not require competitive bidding. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s electronic data and … and the Water Department’s system for the period January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not … revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… and other relevant information. Village officials do not have written procedures for reconciling the water …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityLong Lake Central School District – Payroll (2016M-90)
… Hamilton County. The District, which operates one school with approximately 60 students, is governed by an elected … total approximately $3.9 million. Key Findings The School Business Official’s duties were not adequately segregated … recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90