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Genesee Valley Central School District - Financial Management (2019M-231)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comprehensive written reserve fund policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activities were … was safeguarded. Key Findings The Board did not ensure Company claims were audited on a monthly basis as required by … deemed interests in contracts totaling $91,106 with the Company. Company officials did not ensure collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mHammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest rate quotes. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Southampton Union Free School District – Financial Management (2024M-43)
… totaling $5.3 million over five years, that was not used to pay operational expenses and made year-end unbudgeted transfers to reserves, totaling $21.6 million, to stay within the statutory surplus fund balance limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… Key Findings Seven of the eight payment in lieu of taxes (PILOT) agreements that were active during our audit period … a process for taking action when businesses fail to make PILOT payments. Key Recommendations Ensure that new project … not met. Implement policies and procedures to ensure that PILOT payments are timely and accurate and take action when …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… The Concord Industrial Development Agency was created in 1980 to further the economic development of the Town of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 through January 31, 2015. … not award the appropriate number of points to volunteers for participation in department responses and accurately …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… components located in restrooms, such as accessible stall doors with automatic closers and pipes under lavatories … Braille, and closing speed of at least five seconds for doors with automatic closers, and One at the main entrance; …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… County. The Department’s Executive Officers comprise the President, Vice-President and Secretary-Treasurer. The Department collected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110State Agencies Bulletin No. 329
… Code 285 PSC Benefit Coverage (CUNY) Code GHIDNT GHI Dental These codes are used for reporting benefit coverage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageState Agencies Bulletin No. 779
… automatic processing of the 2008 Blind Veterans annuity increase. Affected Employees Pensioners and beneficiaries in … a percentage adjustment equal to the annual percentage increase, if any, for compensation and pension benefits … of Veterans Affairs in the previous year. The 2008 increase is 2.3 percent per the Director of Veterans' …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseGeneral Schedule/Cycle of Data Availability: Financial Data
… Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-dataOpinion 96-15
… 626 NYS2d at 513; 88 NY2d at 53, _____ NYS2d at _____). You ask whether the damages payable pursuant to this judgment …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 97-9
… noted that the board member's company had annual gross sales of between $2 and $3 million and that purchases by the … per year, or at most .15% of the company's annual gross sales. Under these circumstances, the court concluded that …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 91-8
… a fire district may have an obligation to protect district funds by refusing to execute a bond or issue a check to pay …
https://www.osc.ny.gov/legal-opinions/opinion-91-8State Comptroller DiNapoli Releases Municipal & School Audits
… recommendation and did not implement one recommendation. Montauk Fire District – Audit Follow-Up (Suffolk County) The purpose of the review was to assess the Montauk Fire District’s progress in implementing recommendations in Montauk Fire District – Board Oversight , released in …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… amount on Variable Rate Demand Bonds 60403 Principal – Auction Rate Security Bonds Debt service payment – principal amount on Auction Rate Security Bonds 60411 Interest – Fixed Rate Debt … – interest on Variable Rate Demand Bonds 60413 Interest – Auction Rate Securities Debt service payment – interest on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Creditable Service – Special 20- and 25-Year Plans
… Section 383-e (20-year plan) What type of service is creditable in this plan? Creditable … Service in the U.S. military, as specified by law What type of service is not creditable in this plan: State Police … participates in PFRS Section 383-f (25-year plan) What type of service is creditable in this plan? Creditable …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceDiNapoli: State Pension Fund Value $192 Billion
… that ended on March 31, 2017. The Fund has an estimated value of $192 billion. “Strong returns over the fiscal year, … said. “New York state’s pension fund is at a record value based on prudent long term asset allocation. We …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionArea #5 – Malware Protection – Information Technology Governance
… is especially true with the ongoing and escalating threat of ransomware attacks against local governments and schools. … and leaves computers at risk of being compromised by new types of threats. Similarly, without ongoing scanning, … to computers, such as USB flash drives and digital cameras, and turn off the AutoPlay 13 feature for such …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protection