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True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… for expenses. This contract does not clearly define each party’s responsibilities for certain costs and allows one party − the CMO − to train the Directors of Operations, who … that contain clear language and thoroughly detail each party’s rights and responsibilities. Negotiated agreements …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 … to control expenses.” The 1.23 percent cap affects the tax cap calculations for 676 school districts and 10 cities … cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local governments and school …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearOswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax receipts and … School District has been reducing the amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. However, there is no authority …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Alden Central School District – Fuel Management (2024M-90)
… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90DiNapoli Announces State Contract and Payment Actions for July 2015
… monthly notice to provide current information about the number and types of contracts and payments by the state. This …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-announces-state-contract-and-payment-actions-july-2015Life Changes: Membership in a Nutshell
… 26, 1976 Tier 3 July 27, 1976 through August 31, 1983 Tier 4 September 1, 1983 through December 31, 2009 Tier 5 January … is granted or becomes taxable. If you are younger than age 59½ at the time, you may be required to pay a 10 percent … service to be eligible for a pension, most ERS members age 50 or older can request a benefit projection by using our …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellBuffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… $9 million investment gain for the New York State Common Retirement Fund, New York State Comptroller Thomas P. … in businesses across the state have returned hundreds of millions of dollars to the state pension fund and created …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundState Agencies Bulletin No. 1169
… Purpose To explain OSC’s Social Security Number and Name reconciliation process and to provide agencies with instructions for resolving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesState Agencies Bulletin No. 1016.1
… by individuals. This service identifies individuals who have notified the USPS of a change of address, but have not yet notified their employer. Organizations that … filed with the USPS and the address provided in PayServ does not match, the address will not be certified. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemFare Collection
… Objective To determine if Metropolitan Transportation Authority – Long … (MTA) is a State public authority created pursuant to Article 5, Title 11 of the Public Authorities Law. One of …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionState Comptroller DiNapoli Releases Municipal & School Audits
… were accurately filed, the district’s aid may not have been delayed. Northeastern Clinton Central School … Otselic – Audit Follow Up (Chenango County) Town officials have made almost no progress on implementing corrective …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… 55, today appeared in Erie County Court before Judge Sheila A. DiTullio. “For more than four years, this defendant …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedMedicaid Program – Provider Compliance With the Electronic Visit Verification Program
… Objective To determine whether Medicaid made payments for personal care … caregivers can use an application on their mobile phone to submit this information while in the home providing …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programWillsboro Fire District – Financial Controls (2014M-156)
… The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial … 2013 through March 31, 2014. Background The Willsboro Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Ballston Area Recreation Commission – Board Oversight (2015M-269)
… Purpose of Audit The purpose of our audit was to examine oversight of the Commission’s financial operations … Area Recreation Commission is a joint activity established to provide low-cost recreational and educational programs to children residing in the Towns of Milton, Malta and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269LaGrange Fire District – Board Oversight (2014M-127)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … paid the Board Chair for service rendered. The Board needs to establish appropriate internal controls over District … The District improperly retained an independent contractor to perform the duties of Treasurer. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process and payroll … was no evidence that the Board approved 3 percent raises to all District employees for 2014. Not all employees were required to use a time clock, and employees were not required to sign …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49McGraw Central School District – Fund Balances (2017M-248)
… fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background … has approximately 575 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $12.1 … unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets, but the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Credit for Previous or Military Service – Article 14 Benefits
… with the passage of time. Prior Service Prior service is any period of time you received salary from a participating … service. To determine your eligibility and the cost, if any, please send us a copy of your Certificate of Release or …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceOlean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210