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Cheektowaga Public Library – Treasurer’s Reports (2015M-136)

… of our audit was to review the Board’s oversight of the Library’s financial operations for the period January 1, 2012 … through May 11, 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which received its charter from the Board of Regents …

https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136

Cortlandville Fire Department – Internal Controls (2014M-3)

… Department’s revenues totaled approximately $135,350 and expenses approximately $236,850 for the 2013 fiscal year. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3

Ordinary Disability – Article 14 Benefits

… Your application must be submitted while you are in active service. If you are no longer in active service, you may be eligible if your Social Security … is awarded retroactively to a time when you were in active service. Active service is defined as: When you are on …

https://www.osc.ny.gov/retirement/publications/1644/ordinary-disability

Hughsonville Fire Company – Financial Activities (2014M-201)

… use, cash receipts, cash disbursements or the audit of claims. The Treasurer does not reconcile bank accounts in a … recorded and deposited. Also, implement procedures to address the review of claims and outline the documentation that needs to accompany …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201

West Valley Central School District – Financial Management (2013M-178)

… including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, … money in excess of this limit to various District reserve funds. As a result, reserves totaled more than $2.1 … the reserves. Officials did not appropriately use the debt reserve fund, which had a balance of more than $380,000 as of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178

Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)

… cost savings and as much as $1.4 million in avoided future bus replacement costs. District officials can improve the … annually. Key Recommendations Reevaluate the design of the bus routes based on the actual number of students using the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficiencies

Fillmore Central School District – Reserve Funds (2016M-386)

… the financial need or purpose for four of the reserve funds or periodically assessed the reasonableness of reserve … balances. No evidence was provided to show that the funds retained in the debt reserve were ever used toward debt … are necessary and reasonably funded and transfer excess funds to unrestricted fund balance or to other reserves. Use …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386

Oswego County – County Bridge Maintenance (S9-13-8)

… The Department is responsible for the maintenance and repair of approximately 113 County owned-bridges and 19 town- … when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8

Niagara County – County Bridge Maintenance (S9-13-2)

… when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal … Key Recommendations Track yearly maintenance and repair expenditures by bridge. Ensure that DPW is adhering to …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2

Fire Island Union Free School District – Leave Accruals (2015M-289)

… 2014 through August 31, 2015. Background The Fire Island School District is located in the Towns of Brookhaven and … Fire Island Union Free School District Leave Accruals 2015M289 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289

East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)

… – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of May/June 2022, in …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107

Hillside Fire District – Cash Receipts and Disbursements (2016M-284)

… State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284

Real Property Tax Cap Information - Glossary

… local governments are permitted to increase their real property tax levies. Either two percent or inflation, … Real Property Tax Cap Information Glossary …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossary

June 2002: GASB Statement 34

… those with revenues of $100 million or greater (phase 1) will implement for fiscal years ending after June … those with revenues between $10 million and $100 million (phase 2) for fiscal years ending after June 15, 2003; and those …

https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34

Comptroller DiNapoli Releases State Audits

… satisfaction for 20 percent of its customers, particularly in the areas of project design and construction. Also, … Highway Bridges and Repairing Defects (2014-F-9) (Follow-Up) In an initial audit report issued in April 2013, auditors … (NYSTA) found that NYSTA repairs defects identified during inspections. However, highway bridges were not always …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-audits

Reporting Requirements Changes (2015) – Reporting Elected and Appointed Officials

… and ensures they receive appropriate service credit. In August 2015, this regulation was revised for officials who … Elected and Appointed Officials Official did not need to attest to the accuracy of the ROA. Official must sign the ROA to … Elected and Appointed Officials Revisions to Regulation 3154 in 2015 help ensure that elected and …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changes

Death Benefits – Divorce and Your Benefits

… as beneficiary of certain benefits is revoked following a divorce, annulment, or judicial separation, once NYSLRS … is revoked regardless of when the final decree of divorce, annulment or judicial separation was signed, unless … the member must re-designate them after the date of the divorce, annulment, or judicial separation, or include the …

https://www.osc.ny.gov/retirement/members/divorce/death-benefits

New York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders

… The Church Commissioners for England have today written an open letter to ExxonMobil shareholders in advance of the … which takes place on May 27, 2020, in Dallas, Texas. The open letter calls on shareholders to join the two … for the Church Commissioners for England, quoted from the open letter: “Our voting intentions are, again, a measure of …

https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholders