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County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… through October 10, 2014. Background The County of Orleans Industrial Development Agency is an independent public … benefit corporation created to promote, develop and assist industrial, manufacturing, warehousing, commercial, research … County of Orleans Industrial Development Agency Project Approval and Monitoring …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectOpinion 88-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … General Construction Law, §66; Marino , supra ). Also, State Finance Law, §174, which prescribes competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Available Options – Career Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Police and Fire Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – New Career Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… condition and controls over information technology for the period July 1, 2009 through January 23, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $31.6 million. … Key Findings Budgets did not include estimated amounts for tax certiorari judgments or the District’s plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTown of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance … 1, 2016 through February 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106West Albany Fire District – Credit Card Purchases (2017M-15)
… 31, 2016. Background The West Albany Fire District is a district corporation of the State, distinct and separate … from the Town of Colonie in Albany County. The District is governed by an elected five-member Board of Commissioners. … that supporting documentation for credit card purchases is intact prior to approving related claims for payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … through June 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The Town is governed by a five-member elected Board comprised of a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which contracts …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mOpinion 97-10
… §109-b[7]; cf . Local Finance Law, §29.10) 2 May 6, 1997 Charles A. Marangola, Esq., Attorney at Law Moravia Joint …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Selected Safety and Security Equipment at Subway Stations
… whether the Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) ensures that safety and … using the public transportation system in four of New York City’s boroughs. EMD is a reporting unit of … emergency assistance. This equipment is installed in all New York City boroughs, except Staten Island. EMD has a …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsAvailable Pension Payment Options – Special 20- and 25-Year Plans
… contributions have been paid out, all payments will stop when you die. Mandatory contributions made by Tier 5 and … If your beneficiary dies before you, all payments will stop when you die. Joint Allowance — Half* This option will … If your beneficiary dies before you, all payments will stop when you die. Pop-Up/Joint Allowance — Full or Half* …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsMitchell-Lama Vacancies
… also required to submit quarterly Apartment Turnover and Vacancy Reports (vacancy reports) to HPD, showing apartments … for over a year and eight apartments vacant for more than 3 years. We estimate that protracted delays in filling … three-bedroom apartments in the Bronx, each with a monthly rent of less than $2,000. At one development – Lindsay Park …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… totaled approximately $28,000. Key Findings The bylaws do not specify who is responsible for approving bills for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Elmsford Union Free School District – Fixed Assets (2017M-147)
… The Elmsford Union Free School District is located in the Village of Elmsford in Westchester County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… for providing shared Managed Technical Support to school districts for the period July 1, 2014 through June 30, 2015. … (BOCES) is a public entity serving 23 component school districts. BOCES is governed by an 11-member Board of Education elected by the boards of the component districts. BOCES’ 2014-15 fiscal year expenditures totaled …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalManchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… in Ontario County. The District, which operates one school with approximately 820 students, is governed by an elected … did not always properly seek competition for contracts with professional service providers. Key Recommendations … costs fall below the threshold. Award contracts consistent with District policy and document decisions. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalMadison Central School District – Procurement of Professional Services (2015M-322)
… Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon in Oneida County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s control program for trucked-in … sampled and conducted all required analytical data tests to ensure waste discharge complies with discharge …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434