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Montauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … and capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Schroon Lake Central School District – Financial Condition (2014M-145)
… 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in … and the Town of Chester in Warren County. The District is governed by the Board of Education which comprises five … balance accumulated in excess of the limit allowed by law is used to reduce the next year’s real property tax levy. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145DeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Forms and Templates
… on Tax Anticipation Notes to be Purchased [pdf] Model Custodial Agreement for Use with Collateral Pools [pdf] Model Code of Ethics for Local Governments [docx] Model Code of Ethics for Fire Districts [docx] Model RFP for …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesDiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… than $27,000 in property taxes and more than $8,000 of the dog licensing fees and other fees. She submitted monthly … and falsely claimed that she turned over portions of the dog licensing money to the county treasurer. The State …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… procurement policy. Key Recommendations Adopt budgets that reflect the district’s actual needs and include … on historical trends or other identified analysis. Develop a plan to reduce the amount of unrestricted fund balance in a manner that benefits District residents. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andWappingers Central School District – Fuel Accountability (2015M-135)
… Purpose of Audit The purpose of our audit was to review the District’s maintenance of fuel inventories for … Director of Facilities and Operations did not ensure the gates surrounding the unleaded gasoline fuel tank were … and odometer readings. Key Recommendations Ensure the gates surrounding the unleaded gasoline fuel tank are secured …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135DiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… sales tax collections grew by 15.7% in April compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. … an increase of 10.5%—or nearly $69 million—when compared to April of 2021. Nearly every county also experienced …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilCredit for Previous or Military Service – Regional State Park Police Plan
… previous service may be lost or destroyed with the passage of time. Please note that certain types of credit listed below may not provide additional benefits … of your Certificate of Release or Discharge from Active Duty (DD-214) . Service From a Previous Membership If you …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceCredit for Previous or Military Service – En-Con Police Officers Plan
… previous service may be lost or destroyed with the passage of time. Please note that certain types of credit listed below may not provide additional benefits … of your Certificate of Release or Discharge from Active Duty (DD-214) . Service From a Previous Membership If you …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceCredit for Previous or Military Service – Forest Rangers Plan
… previous service may be lost or destroyed with the passage of time. Please note that certain types of credit listed below may not provide additional benefits … of your Certificate of Release or Discharge from Active Duty (DD-214) . Service From a Previous Membership If you …
https://www.osc.ny.gov/retirement/publications/1864/credit-previous-or-military-serviceOpinion 97-8
… A city is not required by general State statute to accept only vouchers which have been certified. You ask whether a city is required by State law to accept only vouchers which have been certified by the claimant. There is no State statute applicable to cities generally which requires certification or …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Performance Based Bus Safety Program
… requires the Department to conduct a safety inspection of each bus every six months. In October 2013, the Department … their operations. Under the Program, a carrier whose out-of-service (OOS) rate is less than 10 percent is rated as Preferred, and each of its buses should receive one full comprehensive inspection …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… 28, 2013. Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed by the Board of Education which comprises five … The Board established a policy for the activity fund, but is not adequate because it does not provide detailed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomLewis County – County Bridge Maintenance (S9-13-3)
… Key Findings The County does not have a written plan for bridge maintenance and repairs. Despite this shortcoming, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements during the … Lewis County County Bridge Maintenance S9133 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Cayuga County – County Bridge Maintenance (S9-13-4)
… Key Findings The County does not have a written plan for bridge maintenance or replacement. The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Further, for the nine available and completed fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… officials reported a restricted cash balance of $0 on its financial statements. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… thanks to its prudent management and long-term approach, is well positioned to weather any storms and continue to … allocation are invested in cash, bonds and mortgages (22.26%), private equity (14.60%), real estate and real assets … (7.52%). The Fund’s long-term expected rate of return is 5.9%. The Fund’s annual valuation date is tied to the …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24State Comptroller DiNapoli Releases Municipal Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Estimates LIRR Strike Could Cost Up to $61 Million Daily in Lost Economic Activity
… Long Islanders to New York City attractions such as Broadway shows, sporting events, restaurants and shopping and …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-estimates-lirr-strike-could-cost-61-million-daily-lost-economic-activity