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Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal … Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Lansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Cornwall Central School District – Financial Condition (2015M-148)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $65,043,619 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… of Audit The purpose of our audit was to examine the School’s student enrollment and billing process for the … Charter School for Young Men is located in the City of Rochester and is governed by a 10-member Board. The School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andPearl River Fire District – Purchasing (2016M-407)
… State, distinct and separate from the Town of Orangetown in Rockland County. The District is governed by an elected … Ensure that all District officials involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Westchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement … system which was chartered by the New York State Board of Regents in 1959. The Library System, which is located in …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… and reported and that District money was safeguarded for the period January 1, 2015 through December 27, 2016. … Board of Fire Commissioners. The general fund budget for 2017 totaled approximately $690,800. Key Finding The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17State Agencies Bulletin No. 1921
… employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… for improving operations and governance. They can also identify strategies to reduce costs and strengthen … and gives you the opportunity to provide information we can use to correct any inaccuracies in our report before it … audit report. Many local officials ask if these responses can both be covered in one document. Under certain …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansDiNapoli: The Rockaways is on the Rise
… neighborhoods between 2000 and 2012, rising by 20 percent (five-times faster than the citywide rate), to … rate (18 percent). The unemployment rate fell from 14.2 percent in 2010 to 9 percent in 2016, but it was still … neighborhood, ranging from 2.9 percent in Belle Harbor to 17.9 percent in Edgemere. The Rockaways had the 13th-lowest …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… government officials need to brace for the lowest growth in their property tax revenue in the tax cap era,” said DiNapoli. “Municipalities may have … some local governments with fiscal years beginning later in 2016, including school districts, could be faced with zero …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016DiNapoli Releases Municipal Audits
… such as establishing a comptroller position responsible for auditing claims or retaining the legislature’s claims … budgeted revenues and expenditures with operating results for 2013 through 2017 and found that expenditure estimates were generally reasonable except for police special detail. However, the board underestimated …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsCaton No. 1 Fire District – Financial Oversight (2013M-262)
… operating surpluses and retained unexpended surplus funds totaling more than $270,000 or 169 percent of the … trends and/or actual results. Use the unexpended surplus funds in a manner that benefits District taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Accidental Death Benefit – State Police Plan
… (even if they are not your designated beneficiary), in this order: To your surviving spouse, for life; Where …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… (even if they are not your designated beneficiary), in this order: To your surviving spouse, for life; Where …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitLong Island Workforce Housing Act (2015-MR-4)
… report - pdf] We also released eight letter reports to the following local governments: Towns of Babylon [pdf] , Brookhaven [pdf] , Huntington [pdf] , Islip [pdf] , and North Hempstead [pdf] , and the Villages of Farmingdale … has not adopted guidelines and procedures governing how expenditures will be made from the trust fund. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Forms and Resources – Reporting Elected and Appointed Officials
Elected and Appointed Officials Get forms examples samples and stepbystep guides to help you correctly report elected and appointed officials to NYSLRS
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… Credit Recovery Programs (CRPs) aligned with the Learning Standards. However, the Department’s current measure of … expectations for demonstrating alignment with Learning Standards would provide better assurance that online CRPs … Ensure that all CRP courses are aligned with the Learning Standards to ensure adequacy of education and awarding of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolState Comptroller DiNapoli Releases School District Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits