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XII.8.D Contract Assignments and Sureties – XII. Expenditures
… are responsible for informing the Office of the State Comptroller (OSC) of all contract assignments and sureties. … If you have questions regarding this section, please contact: For NYS Vendor File Questions: NYS Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesTown of DeKalb – Financial Management (2016M-427)
… Findings The Supervisor did not periodically review Town accounting records that are maintained by its accounting firm. The Town has accumulated excessive funds in … in the general town-wide fund is used in a manner that benefits Town residents. Annually audit or cause an audit of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Garrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Death Benefits
… As a NYSLRS member, your beneficiaries may be entitled to receive a death benefit … a NYSLRS member, you should have named a beneficiary or beneficiaries. Your beneficiary information is listed in your … and on your Member Annual Statement. Be sure to keep your beneficiaries and their contact information up to date . When …
https://www.osc.ny.gov/retirement/members/death-benefitsOpinion 95-7
Whether the commissioners of a town improvement district governed by article 13 of the Town Law may enter into a municipal cooperation agreement pursuant to article 5G of the General Municipal Law
https://www.osc.ny.gov/legal-opinions/opinion-95-7New York State Employees and Federal Funding – Federal Funding and New York
… including state taxes, fees and federal funding. The New York State Division of the Budget (DOB) projects 189,700 … are excluded from the total, the share rises modestly to 7.1 percent. However, the proportion of FTEs in each … Funds FTE All Funds FTE Percent Federal Children and Family Services, Office of 487 2,983 16.3% Corrections and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingComptroller DiNapoli Releases Municipal Audits
… an appropriate cost analysis or considered alternative sites or options prior to entering into a 17.5 year lease for …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0County of Cortland – Departmental Operations (2013M-157)
… population of approximately 49,000. The County is governed by an elected Legislature which is composed of 19 members, …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Oswego County – Transfer Station Cash Receipts (2015M-334)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Department of Solid … for providing recycling and solid waste services to residents, businesses and commercial waste haulers. In … inventories. Key Recommendations Require attendants to document the quantity of garbage disposal stickers on hand …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… Eligibility Under these subdivisions of Section 384, you will receive additional benefits for service over 25 … or within one year of employer adoption. By doing so, you waive the right to continue in service until age 70. … no later than the first of the month following your 62nd birthday. If you are over age 62 when your employer adopts …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hTully Central School District – Financial Management (2016M-359)
… two schools with approximately 860 students, is governed by an elected seven-member Board of Education. Budgeted … The Board and officials overestimated expenditures by approximately $4.1 million and underestimated revenues by approximately $900,000 from 2012-13 through 2014-15. Three …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359State Agencies Bulletin No. 1881
… York City Education Board Retirement System (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, NYCTRS, … are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases each year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsTown of Columbus – Budget Development Practices (2012M-225)
… August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, … While the Board continued to under-budget revenues in fiscal year 2012, its adopted budget for 2013 is more … the amount of unrestricted, unappropriated surplus funds in a manner that benefits Town taxpayers. Continue to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… before approving them. Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess … information for reliability or compare it to estimates in project applications. Key Recommendations The Board … for evaluation and compared to project goals as stated in applications. JCIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaClifton Park Water Authority – Water Charges (2015M-247)
… Towns of Clifton Park and Malta. The Authority is governed by a five-member Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mChurchville-Chili Central School District – Financial Management (2015M-354)
… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools … report that includes the reserve balances and planned uses, but does not address the establishment of each reserve, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Morris Central School District – Fund Balance Management (2023M-47)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … to comply with the statutory limit in a manner that benefits taxpayers. Develop a plan to reduce reserve balances …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47About this Report – 2023 Financial Condition Report
This report provides citizens with an overview of the financial condition of New York State
https://www.osc.ny.gov/reports/finance/2023-fcr/about-report