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Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period of January 1, 2013 through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Elmont Union Free School District – Financial Condition (2017M-82)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82About Employer Contribution Rates – What Every Employer Should Know
… an annual invoice of their employer contribution, which is due February 1 of the following year. The annual invoice is calculated using: The employee earnings from the most … optional benefits the employer offers. The NYSLRS’ Actuary is responsible for determining required employer contribution …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-ratesRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Area #5 – Malware Protection – Information Technology Governance
… protection more challenging. If a local government or school chooses to use free antivirus software, officials …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionCUNY Bulletin No. CU-595
… the Additional Pay page. Affected Employees CUNY employees in the CUNY Start Instructor title represented by the … CUNY Start Lead Instructor Differential payment is made in accordance with the Memorandum of Agreement between CUNY … employees must meet the following criteria as stated in the CLIP Start Title Agreement Summary. Employees must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-595-cuny-start-lead-instructor-differentialOpinion 92-41
… According to your inquiry, the fire district in question is located on a narrow island in a town. You state that in … do so. In determining whether implied authority exists, it is well established that: [a] power not expressly granted by statute is implied only where it is 'so essential to the exercise of …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Highland Falls - Fort Montgomery Central School District is located in the Town of Highlands in Orange County. The … operates three schools with approximately 900 students, is governed by an elected nine-member Board of Education. … Key Recommendations Ensure the unassigned fund balance is in compliance with statutory limits. Develop a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialEast Islip Union Free School District – Financial Condition (2015M-283)
… 2015. Background The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The … operates six schools with approximately 4,000 students, is governed by an elected five-member Board of Education. … overestimate expenditures. Ensure that each reserve fund is established by a resolution that includes the rationale, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Purpose of Audit The purpose of our audit was to determine if the District had established … The Newcomb Central School District is located in the Town of Newcomb, Essex County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Bemus Point Central School District – Reserve Funds (2014M-281)
… July 1, 2009 through August 27, 2014. Background The Bemus Point Central School District is located in the Towns … Bemus Point Central School District Reserve Funds 2014M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial … management. The District’s budget for the 2014 fiscal year is $406,500. Key Findings The District has a debit card which …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Westchester Library System – Procurement (2015M-199)
… January 1, 2014 through June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public … System, which is located in the Village of Tarrytown in Westchester County, is governed by a 15-member Board of … Westchester Library System Procurement 2015M199 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Available Pension Payment Options – Special 20- and 25-Year Plans
… payments cease upon your death. After you die (even if it is soon after retiring), no pension payments will be paid to … you with a reduced monthly benefit for your lifetime and is based on your birth date and that of your beneficiary. … amount you were receiving for life. If your beneficiary is your spouse at the time of your death, they will be …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsAvailable Pension Payment Options – State Police Plan
… payments cease upon your death. After you die (even if it is soon after retiring), no pension payments will be paid to … you with a reduced monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. … amount you were receiving for life. If your beneficiary is your spouse, at the time of your death, he or she will be …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsOpinion 91-41
… real property taxes may be increased from year to year. It is well established that a municipality may not submit a … imposition of a limitation on real property tax increases is not one of the specific listed questions in Town Law, §81. … applies if submission of a proposition to the electorate is specifically authorized by some other law ( Greene v Town …
https://www.osc.ny.gov/legal-opinions/opinion-91-41NYS Common Retirement Fund Announces $800 Million in Recent Climate-Related and Sustainable Investments
… Investments and Climate Solutions program. “Climate change is one of the greatest risks facing investors, but the … recycling and waste management. The Avenue commitment is in the Fund’s opportunistic portfolio. In February, the … green bonds and affordable housing. The Nuveen investment is a bond strategy that invests across a variety of areas …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-announces-800-million-recent-climate-related-and-sustainable-investmentsNew Paltz Central School District – Financial Condition (2014M-38)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2012 through November 30, 2013. Background The New …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Operational Advisory No. 34
Linking New Project Activity to an existing Federal Customer Contract
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… gap and which projects can’t move forward until funding is identified. The MTA should make these revisions before it … Subway and bus ridership, which now lags projections, is also slowing the planned recovery of operating revenue. … are likely understated, until the capital funding issue is dealt with. “There is a lot at stake for riders and toll …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-plan