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Lancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Village of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. Background The Village of Clayville is located in the Town of Paris in Oneida County and has a population of … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Friendship Central School District –Procurement (2016M-175)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 9, 2016. … The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $9.3 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCity of Olean Housing Authority – Board Oversight (2016M-93)
… evaluate Board oversight of certain financial activities for the period July 1, 2013 through January 5, 2016. … Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, which provides low-rent housing for qualified individuals, is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Retirement Estimates – Divorce and Your Benefits
… ask for the present or accrued value of the benefits due to a member at retirement. Upon the member’s written request to NYSLRS’ Equitable Distribution Estimates Unit, NYSLRS will … the divorce action in the estimate request, and submit it to: NYSLRS Equitable Distribution Estimates Unit 110 State …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesOpinion 88-27
… NYS2d 889, 432 NE2d 761 [1982]). Thus, prior to the 1977 amendment of the statute (L 1977, c. 965, §1), which, inter … 164, 388 NYS2d 397 [1976]). Moreover, prior to the 1977 amendment, it was settled that the rights of a disabled … ). In Pease , supra , which was decided prior to the 1977 amendment to General Municipal Law, §207-a, it was held that …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Corporate Governance
… Comptroller DiNapoli uses his voice as a major investor to identify and mitigate risk, and improve corporate policies … asking corporate boards to address specific issues; Voting on board directors and shareholder proposals at … critical to ensuring that the Fund is best-positioned for market changes stemming from the transition. The Fund has …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceState Agencies Bulletin No. 1460
… Affected Employees All employees with a Pay Basis Code of ANN, CYF and CAL (except employees in SUNY Grade 980) … from the Leap Year factor to the Non-Leap Year factor of 0.038356 (365 day rate). Effective Date(s) 3/31/2016 … which do not have an existing row with an effective date of 3/31/2016 (Institution) or 4/7/2016 (Administration). The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1460-factor-change-fiscal-year-2016-17State Agencies Bulletin No. 1147
… 0.038356 . OSC Actions Job Data After payroll processing is completed for Pay Period 1, OSC will insert a row on the … Year factor. Additional Pay After payroll processing is completed for Pay Period 1, OSC will insert a row … year calculation has been updated, if a transaction is submitted with an effective date retroactively placing an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1147-factor-change-fiscal-year-2012-13State Agencies Bulletin No. 794
… OSC Actions Job Data After payroll processing is completed for Pay Period 1, OSC will insert a row on the Job Data … calculation on Job Data to a non-leap year calculation for affected records which do not have an existing row with … Additional Pay After payroll processing is completed for Pay Period 1, OSC will insert a row effective 3/27/08 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/794-factor-change-fiscal-year-2008-09Train On-Time Performance
… Authority’s New York City Transit trains run on time, and whether actions are taken to address recurring problems that reduce on-time performance. The audit covers the period March 1, 2013 … from the terminal, or departs later than half the headway time), or is abandoned en route (i.e., skips any scheduled …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceState Agencies Bulletin No. 1869
… between an employee’s home address and New York City (NYC) taxation. Affected Employees Employees who are Active, … Without Pay and whose home address does not match their NYC taxation are affected. Background New York State … Control-D report has three sections: Home Address not NYC but Local Tax Data is NYC Resident Home Address not NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… The audit covered licensing and inspection records for the period of January 1, 2017 through February 28, 2020 … and academic uses. Radioactive materials can be used for diagnostic and therapeutic purposes, to test new drugs … cause serious bodily harm. The Department is responsible for the supervision and regulation of radiation and …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andState Comptroller DiNapoli Releases Municipal & School Audits
… funds were returned, the funds were not available for the district’s use Eastern Suffolk Board of Cooperative … the network could be accessed by unauthorized individuals. In addition to sensitive IT control weaknesses that were … network user accounts that were not needed or logged in to for at least six months. South Kortright Central School …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0NYS Comptroller DiNapoli Announces Coal Investments Under Review
… Common Retirement Fund (Fund) is reviewing 27 thermal coal mining companies to determine whether they are taking … in line with the growing low carbon economy. The review of coal companies is part of DiNapoli’s Climate Action Plan to … assessing minimum standards for transition readiness at coal mining companies first, because they face the greatest …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewV.3.E Programs – V. Chart of Accounts (COA) Governance
… The Program ChartField captures related activities that cross organizations and are intended to accomplish a similar set of recognizable objectives. Information captured in Program … The Program ChartField captures related activities that cross organizations and are intended to accomplish a similar set of recognizable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsTown of Lockport – Justice Court (2018M-36)
… of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2016 through … an accurate monthly accountability to reconcile the Court’s cash assets and outstanding liabilities for any of … Town of Lockport Justice Court 2018M36 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… 2014. Background The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-information