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Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of … into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of the compact agreement, except for the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… January 31, 2013. Background Cayuga County is located in central New York State. The Cayuga County Probation … As of August 2012, the Department held over $16,000 in undisbursed restitution which was collected between one … courts for six of the 31 selected cases that had balances in arrears. Key Recommendations Develop, or review and …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsOverview – Membership and Enrollment
… and Fire Retirement System (PFRS). Benefits of NYSLRS Membership NYSLRS membership provides many benefits — most importantly, vested … will lock in the benefits of Tier 6. Other advantages of membership include: Death benefits; Service retirement; … Membership in the New York State and Local Retirement System …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… The George F. Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Additional 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 … of employer adoption. By doing so, you waive the right to continue in service until age 70. You must separate from … Once you’ve opted in, you may not opt out of this benefit while enrolled in a 25-year plan. Note: This benefit is not …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hGroton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Eldred Central School District – Budget Review (B4-15-3)
… Background The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for … The proposed budget calls for appropriation of $529,483 in fund balance, which would reduce available fund balance to … and does not account for the probable return of $200,000 in building aid to the State Education Department. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Livonia Central School District – Software Management (2016M-293)
… Purpose of Audit The purpose of our audit was to assess the District’s software management … Key Findings The Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring computer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … million. Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five fiscal years. Although the District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147About NYSLRS
… (NYSLRS) is one of the largest retirement systems in the world, administering benefits for more than 1.2 million … (Fund), which was valued at $273.1 billion as of March 31, 2025. The Fund supports the benefits of current and future … best-managed and best-funded plans in the nation. See our 2025 Annual Comprehensive Financial Report for additional …
https://www.osc.ny.gov/retirement/about-nyslrsFairport Public Library – Financial Management (2014M-354)
… Public Library is a school district public library located in the Village of Fairport within the Town of Perinton, … the ensuing year’s budget as of the end of the fiscal year in 2014. Key Recommendations Implement claims audit … source. Develop a plan to use the unexpended surplus funds in a manner that benefits the Library’s taxpayers. …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354DiNapoli Announces State Contract and Payment Actions for September 2015
… and more than 600 payments valued at $3.9 million due to fraud, waste or other improprieties. This month’s high … because contracts and payments were accelerated in order to allow an upgrade of the Statewide Financial System. … eight days for contract reviews in September and two days to audit payments. DiNapoli releases this monthly notice to …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015State Comptroller DiNapoli Releases Municipal & School Audits
… and liability accounts reviewed as of Dec. 31, 2021 and Oct. 31, 2022, five were overstated by a total of $19,037 and …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… placed constraints on the audit, including delays in and denial of access to records needed to evaluate the … (2017-F-28) (Follow-up) An initial audit released in September 2016 found OGS had made substantial progress … Railway (SIR): Selected Safety and Security Equipment at Train Stations (2017-S-84) From Jan. 1, 2014 through Sept. …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsOpinion 90-34
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients … 293 of the Laws of 1988, provide that except as provided in a "special law", foreign fire insurance tax moneys must be … (Insurance Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]). In a multi-company fire department, the treasurer or fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Ordinary Death Benefit – Forest Rangers Plan
… and your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1864/ordinary-death-benefitOrdinary Death Benefit – State University Police Plan
… and your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1823/ordinary-death-benefitOrdinary Death Benefit – En-Con Police Officers Plan
… and your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitOrdinary Death Benefit – Regional State Park Police Plan
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitPawling Central School District – Selected Financial Activities (2012M-185)
… paid approximately $579,300 in tax certiorari claims from July 1, 2009 through June 30, 2012 from the general fund instead of using the tax certiorari … capital projects that includes a requirement for a written plan that clearly defines the scope of the project, sources …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185