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Dual Membership in NYSLRS – Divorce and Your Benefits
… the system membership. If a member has dual membership and is eligible to receive pension benefits from both systems, but the DRO is applicable to only one membership, then the DRO must … specifically identify the appropriate system. If a DRO is drafted against one of NYSLRS’ Retirement Systems and the …
https://www.osc.ny.gov/retirement/members/divorce/dual-membership-nyslrsSouthold Union Free School District - Leave Accruals (2018M-113)
… usage. Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual records for 70 … tested, confirming that the District’s control system is not working properly. Records reviewed contained 16 errors … leave accrual records and ensure that accurate information is maintained and monitored. Provide oversight of duties …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Wantagh Union Free School District – Financial Condition (2016M-363)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… the Board cannot verify if it is approving all claims for payment. In addition, it cannot determine … procedures including procedures to ensure that all disbursements have proper supporting documentation before … Review the Treasurer’s bank reconciliations to verify that all disbursements are proper District charges and to verify …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329DiNapoli Report Examines State School Aid Trends
… $6 billion to $23.3 billion in 2015-16, according to a report issued today by State Comptroller Thomas P. DiNapoli … “As the start of a new fiscal year approaches, this report is intended to provide policymakers and the public … billion by the fourth year of the program. DiNapoli’s report also shows that starting in 2010-11, the state reduced …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsBarnard Fire District – Financial Condition (2015M-145)
… managed the District’s financial condition and operations for the period January 1, 2013 through December 31, 2014. … Board of Fire Commissioners. The general fund budget for 2015 totals approximately $3.9 million. Key Findings The … did not adopt detailed budget policies and procedures for accurately estimating revenues, expenditures and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… name of the employee or other user to whom the equipment is assigned, if applicable; the physical location of the … a description of the computer(s) on which the software is installed and any pertinent licensing information. In … can be established and monitored. Data classification is the process of assigning data to a category that will help …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… Process for Justice Courts in Towns Two or more towns that form a contiguous geographic area within the same county may … Phone: (800) 268-7869 Email: [email protected] Web: http://www.nycourts.gov/admin/index.shtml New York State … Association Phone: (800) 669-6247 Email: [email protected] Web: https://www.nysma.net New York State Association of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsState Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… "The passing of the state budget is welcome news. While jobs are rebounding in many … many new programs will add recurring spending, and it is yet unclear to what extent they are supported by recurring … future. We must remember this influx of federal funding is finite. Bolstering state savings through the formal rainy …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period of January 1, 2012 through December 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Depew Union Free School District – Financial Condition (2016M-229)
… the District’s financial condition for the period July 1, 2012 through April 26, 2016. Background The Depew Union … District, which operates three schools with approximately 1,800 students, is governed by an elected seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229Inspecting Highway Bridges and Repairing Defects
… January 1, 2008 to August 17, 2012. Background NYSTA is responsible for inspecting its bridges and repairing any … inspections. If a serious ("red flag") structural defect is identified during an inspection, NYSTA must notify the New … or take alternative action to ensure that the bridge is safe to use). In addition, NYSTA must provide DOT with the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsArkport Central School District – Payroll (2016M-338)
… 1, 2016. Background The Arkport Central School District is located in the Towns of Almond, Birdsall and Burns in … which operates one school with approximately 480 students, is governed by an elected five-member Board of Education. … of salaries, wages or separation payments. No review is conducted of the District Clerk’s calculations of unused …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338State Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… “The In-State Private Equity Investment Program is proof that investing strategically in New York companies … our local economies.” The In-State Private Equity Program is designed to meet fiduciary standards and provide … Graycliff Partners visit http://www.graycliffpartners.com/ . About the Common Retirement Fund New York State …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… and timely annual financial reports with our office for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $1.1 million for the 2013 fiscal year. Key Finding The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Harrisville Central School District – Claims Audit (2016M-215)
… 2015. Background The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County … which operates one school with approximately 440 students, is governed by an elected seven-member Board of Education. … being paid. Ensure that adequate supporting documentation is provided to the claims auditor for review. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215St. Regis Falls Central School District – Fund Balance (2016M-141)
… Background The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa Clara and Waverly … which operates one school with approximately 285 students, is governed by an elected seven-member Board of Education. … Ensure that the District’s unassigned fund balance is in compliance with statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Fort Edward Union Free School District – Financial Condition (2015M-67)
… Background The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by a Board of Education and has approximately 100 … the District’s use of fund balance to ensure that action is taken, if necessary, to identify other funding sources …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Newfield Central School District – Financial Condition (2013M-238)
… Background The Newfield Central School District is located in Tompkins County. The District is governed by the Board of … funds were transferred to various reserves resulting in three reserves having more money than is likely necessary. … a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238South Buffalo Charter School – Employee Compensation (2018M-1)
… July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an eight-member Board of Trustees, has … Key Recommendations Ensure that employee compensation is specified in the CBA, written employment contracts, Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1