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Shelter Island Union Free School District –Financial Condition (2014M-132)
… December 31, 2013. Background The Shelter Island Union Free School District is located in the Town of Shelter Island … with statutory directives. … Shelter Island Union Free School District Financial Condition 2014M132 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Police Property Room Inventory (2014-MS-4)
… of Audit The purpose of our audit was to determine whether law enforcement agencies have established appropriate … January 1, 2012 through December 5, 2013. Background Law enforcement agencies receive or seize multiple forms of … of public confidence and trust. Key Findings All 10 of the law enforcement agencies we audited had policies and …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… trail and insufficient automated controls. … Village of New York Mills Justice Court S9144 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4School Districts’ Energy Performance Contracts (2013-MR-1)
… to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight school districts for the period of October 1, 1998 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Parkland Alienation (2014-MS-5)
… [pdf] , Orangetown [pdf] ; the Counties of Onondaga [pdf] and Nassau [pdf] ; the Villages of Port Jefferson [pdf] and Round Lake [pdf] ; and the City of Rensselaer [pdf] . Purpose of Audit The …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key … checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingKing Center Charter School – Purchasing (2013M-215)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing process for the period … School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a … approved by the Board and there is no evidence that change orders totaling approximately $63,000 were approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Caledonia-Mumford Central School District – Financial Management (2024M-101)
… taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal years included in our … money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Earnings Limits – Enhanced Reporting
… federal law and periodically adjusted for inflation. Refer to the table below. Once a member reaches the Section 401(a)(17) limit, you should continue to report days worked and earnings using the appropriate … The amount cannot exceed the Governor’s salary. Refer to the table below. Once a Tier 6 member reaches the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsPension Payment Calendar
… Online . It’s the fastest way to update your account number and routing information if you change financial … at the same bank. Visit our Direct Deposit Program page for more information. Checks Mailed Your pension payment … bank account—it’s fast, convenient and secure. Sign up for direct deposit now and get your money sooner. Click …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendarOpinion 2000-23
… Opns St Comp No. 86-23, p 39, concerning the creation of a new highest ranking subordinate position). The holding in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Berkshire Fire District – District Operations (Tioga County) District … provided limited guidance on financial responsibilities and the board did not establish any supplemental financial … potentially be over budget by as much as $4 million and police overtime costs could potentially be over budget by …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall St. Profits Soared in First Half of 2020
… gained since 2013. The average salary, including bonuses, for industry employees in New York City was $406,854 in 2019, … is nearly five times more than the $82,938 average salary for the rest of the private sector in the city in 2019. As an … the private sector. The average bonus paid in the industry for 2019 was $164,100, up 3 percent from 2018, and in line …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020Opinion 95-28
… and secured by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing … an irrevocable letter of credit issued by a Federal Home Loan Bank. A local government may not authorize such an …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 88-65
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … paid by a mortgagee bank, the collecting officer should mail a tax receipt to the bank unless the bank requests that … which mandates that a collecting officer shall deliver or mail tax receipts to a mortgagee to be forwarded to …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 89-12
… supervising work) GENERAL MUNICIPAL LAW, §§103, 800(5); 8 NEW YORK CODES, RULES AND REGULATIONS, §29.3: The employment …
https://www.osc.ny.gov/legal-opinions/opinion-89-12EDSS - Procurement Contract / Amendment Help
… Procurement Contract through EDSS. How will I know which documents to attach to support my Procurement Contract / … Acrobat User Guide . Should I upload password protected documents? No. Electronic PDF documents must be submitted to OSC without security, …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpSouth Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… The Madison-Oneida Board of Cooperative Educational Services is governed by a Board of Education (Board) which is … approximately $64 million. Key Findings Payroll access rights were not adequately restricted to employees based on …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229