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Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… instead of a bank or trust company as required by General Municipal Law. The Board borrowed $100,000 each year from … in compliance with the law. The Board has not adopted an online banking policy that defines the process for … accounts for operating expenses. Develop and adopt an online banking policy and entering into a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Tuckahoe Common School District – Purchasing (2013M-158)
… District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by obtaining … and public work contracts that are subject to competitive bid requirements. Ensure that District personnel comply with … for purchases that are not required by GML to be publicly bid. Do not approve vendors until after District personnel …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Unified Court System Bulletin No. UCS-112
… Purpose To notify agencies of the new dues structure change and dues rate for New York State Court Officers Association members. Affected Employees … To notify agencies of the new dues structure change and dues rate for New York State Court Officers Association members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersService Retirement Benefit – State Police Plan
… at any age after completing 20 full years of creditable service. State Police officers must retire by the last day of … 60th birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are … to age. The Benefit With at least 20 years of creditable service , your pension will be: 50 percent of your FAE; plus …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitWhat to Report – Legacy Reporting
… Email our employer reporting staff if you have questions about whether earnings are reportable to NYSLRS. Rev. 2/20 … NYSLRS employers report information about employees through Retirement Online including their …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local governments and school districts can levy. The following are some of the State Comptroller’s responsibilities under the Chapter … The State Comptroller determines the form and manner of this report. Prescribes Requirements for Excess Funds to …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerSpecial Disability Benefits – Special 20- and 25-Year Plans
… disability retirement benefit if you are permanently disabled because you contracted HIV (where there may have … members of the public. Firefighters who are permanently disabled by heart disease or lung disease, but who passed a … retirement benefit. Firefighters who are permanently disabled by certain types of cancer that include melanoma or …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… needed as of December 1, 2023 but still active as of July 15, 2024. Recommendations The audit report includes six …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… controls were adequate to ensure that financial activity is properly recorded and reported and that District moneys … Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, distinct and separate … of Fire Commissioners comprises five elected members and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… financial condition and controls over procurement for the period January 1, 2015 through June 30, 2016. … Board of Commissioners. Budgeted appropriations for 2016 totaled approximately $12 million. Key Findings The … not needed. Use surplus fund balance as a financing source for funding one-time expenditures, funding needed reserves or …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mTown of Dover – Financial Activities (2013M-139)
… which comprises four elected members and an elected Town Supervisor. Total budgeted expenditures for the 2012 fiscal … payments within the timeframes required by law, and the Supervisor did not ensure that the bookkeeper maintained … Recommendations Remit real property tax payments to the Supervisor weekly until the Town warrants have been …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… provides refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North Valley Stream, Garden …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… annual audit of the Treasurer’s financial reports. Board minutes do not contain a resolution listing employee wages … annual Treasurer’s financial report. Ensure that the Board minutes contain a resolution listing employee wages and …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of Water District 1 and … operating deficits and declining surplus. Extensions to one district did not comply with all legal requirements … and the Board did not properly allocate project costs to benefited properties. The Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial Operations REV. 12/17/2014 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewState Comptroller DiNapoli Releases Municipal & School Audits
… through 2023-24 fiscal years, the district’s reported surplus fund balance ranged from approximately 7 to 15% of … primarily due to an unbudgeted $15 million transfer to the capital projects fund. Additionally, for the 2021-22 through …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … banking, general fund balance and cash receipts policies. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0Contact Us – Understanding Your Responsibilities: Elected & Appointed Officials
… Three ways to contact NYSLRS about elected and appointed officials …
https://www.osc.ny.gov/retirement/members/ea-officials/contact-usFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… review of facilities. Key Findings The Commission receives data, such as complaints and unusual incidents, regarding … and other issues, to identify patterns or trends that may warrant monitoring or targeted reviews. Using the analysis of complaint and inmate grievance data, identify ways to further improve the timeliness of …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances