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University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment … Charter School for Young Men is located in the City of Rochester and is governed by a 10-member Board. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andCornwall Central School District – Financial Condition (2015M-148)
… Purpose of Audit The purpose of our audit was to examine the District’s … Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of Woodbury, Highland Mills and New … The Board has relied on appropriated fund balance as a financing source in the annual budgets, which reduced the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Lansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Westchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for … Key Recommendation Modify the procurement policy to include provisions for purchases made for or on behalf of the member public libraries to ensure that staff adheres to competitive bidding laws when …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Pearl River Fire District – Purchasing (2016M-407)
… Purpose of Audit The purpose of our audit was to examine the District’s … District is a district corporation of the State, distinct and separate from the Town of Orangetown in Rockland County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… 27, 2016. Background The Kenilworth Fire District No. 2 is a district corporation of the State, distinct and separate … Town of Tonawanda in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. The … of the Treasurer’s duties throughout the year, including a periodic review of the Treasurer’s monthly budget-to-actual …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17State Comptroller DiNapoli Releases Municipal & School Audits
… did not always perform a thorough and deliberate audit of claims before approving payments, and the treasurer paid … should not have approved 90 claims totaling $125,562. Town of Horseheads – Claims Auditing (Chemung County) The board did not conduct a thorough audit of claims to ensure that individual claims contained …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Financial Condition and Selected Expenses
… condition, including a cumulative operating deficit of more than $135 million. In September 2008, upon renewal of its exclusive franchise, NYRA entered into a bankruptcy … to New York State. In return, the State forgave nearly all of NYRA’s debt obligations. In addition, a Franchise …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesState Agencies Bulletin No. 845
… independent contractor. Simultaneously with the issuance of this Bulletin, the Office of the State Comptroller (OSC) is issuing Procurement and … and to restate existing procedures for the processing of payments for services rendered to the State by individuals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerState Comptroller DiNapoli Releases Municipal & School Audits
… town did not receive all of the revenue it was entitled to. Officials did not maintain an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … of water it did not receive or use. Officials could have saved $90,000 of this cost by monitoring water flow. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Cyberattack Complaints in New York Rise 53%
… Cyberattack complaints in New York state increased 53% between 2016 and 2022, jumping from 16,426 incidents in 2016 to 25,112 in 2022, according to the FBI. The number of attacks … Cyberattack complaints in New York state increased 53 between 2016 and 2022 jumping …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentState Agencies Bulletin No. 2002
… Purpose: The purpose of this bulletin is to provide information and processing … a canine handler are affected. Background: The Memorandum of Understanding (MOU) between the State of New York and PEF provides for an annual stipend of $5,500 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationState Agencies Bulletin No. 1862
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … retirement plan; or An active participant for any part of 2020 in an annuity account described in IRC Section 403(b) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020Caton No. 1 Fire District – Financial Oversight (2013M-262)
… Purpose of Audit The purpose of our audit was to examine the Districts’ financial … The Caton No. 1 Fire District is a district corporation of the State, distinct and separate from the Town of Caton and Steuben County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Accidental Death Benefit – Special 20- and 25-Year Plans
… Eligibility If you die as the natural and proximate result of an on-the-job accident not due to your own willful … death benefit may be payable on your behalf, regardless of your years of service credit. "Accident” has a specific meaning with …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitAccidental Death Benefit – State Police Plan
… Eligibility If you die as the natural and proximate result of an on-the-job accident not due to your own willful … death benefit may be payable on your behalf, regardless of your years of service credit. "Accident” has a specific meaning with …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitDiNapoli Releases Municipal Audits
… the legislature did not consider other options available to it by law, such as establishing a comptroller position … the clerk-treasurer’s records from 2014-15 through 2017-18 to ensure all money was properly accounted for. Town of Parma … board established an initial amount of nearly $2.6 million to be used from its capital reserve for a project to …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… choices may be required on staffing levels, delivery of services, fund balance reductions, and deferral of capital and infrastructure projects. And if inflation … beginning in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Location Service Providers
… Claim Documentation’ on the ‘Claiming Property’ dropdown menu on the Office of Unclaimed Funds home page. You will …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersForms and Resources – Reporting Elected and Appointed Officials
… Use this form to establish a standard work day for your elected and appointed officials. Form includes … of Activities (RS2419) If your elected or appointed official feels a previously submitted three-month ROA is still representative of the time he/she actually worked, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resources