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Little Falls City School District – Leave Accruals (2016M-64)
… Purpose of Audit The purpose of our audit was to evaluate the District’s leave accrual procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Nassau County – Contract Approval Process (2012M-192)
… the approval of contracts equal to or greater than $50,000 for the period January 1, 2010, to March 31, 2012. Background … increase of 39 days. Due to the County’s lengthy process for approving contracts, officials are allowing services to … County Executive. Key Recommendations Develop a process for prioritizing the approval of contracts for essential and …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Accidental Disability – Article 14 Benefits
… duties not caused by your own willful negligence. There is no minimum service requirement for an accidental disability … medical leave of absence for up to two years. If you are no longer in active service, you may be eligible if your …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityNew York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… remarks at the New York City Financial Control Board: “Federal relief and higher revenues in City Fiscal Year (FY) …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesBroome County – Financial Condition (2013M-224)
… our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. … serves as the Chair. The County’s budgeted expenditures for fiscal year 2013 included amounts totaling approximately $247.7 million for the general fund, $9.6 million for the County road fund, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224North Greenbush Common School District – Budgeting (2016M-112)
… audit was to examine the District’s budgeting practices for the period July 1, 2012 through December 31, 2015. … kindergarten through first grade and then pays tuition for its students to attend one of four other school … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $2.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Background The Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of Manchester and Phelps in Ontario County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingLyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… priorities and goals, avoid large fluctuations in tax rates and more effectively manage the use of unrestricted … funding needed reserves and reducing District property taxes; and ensure that reserve fund balances are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Tier 1 Death Benefits – Career Plan
… (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative …
https://www.osc.ny.gov/retirement/publications/1642/tier-1-death-benefitsTier 1 Death Benefits – New Career Plan
… (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative …
https://www.osc.ny.gov/retirement/publications/1515/tier-1-death-benefitsTier 1 Death Benefits – Police and Fire Plan
… Ordinary Death Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit If you die while in … death benefit may be payable. This benefit would be equal to the initial value of your pension under the provisions of …
https://www.osc.ny.gov/retirement/publications/1512/tier-1-death-benefitsTier 1 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
… Ordinary Death Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit If you die while in … death benefit may be payable. This benefit would be equal to the initial value of your pension under the provisions of …
https://www.osc.ny.gov/retirement/publications/1513/tier-1-death-benefitsState Comptroller DiNapoli Releases Municipal Audits
… actual expenditures. The board did not adopt formal fund balance, reserve and budgeting policies, along with multiyear … The city’s use of approximately $4.6 million of fund balance to close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 91-43
… us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Avoca Central School District – Payroll (2025M-14)
… supported, authorized by management and accurately paid in accordance with board-approved collective bargaining … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board of Education (Board) has the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Bowmansville Volunteer Fire Association, … debit withdrawals ($67,303) and check payments ($78,441) to questionable businesses in which there was no evidence … use, access and loss. Auditors found town officials have not implemented comprehensive procedures for managing, …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… Local government sales tax collections in New York state totaled $22.1 billion in calendar year 2022, … from 2021 due to strong sales statewide, especially in New York City, according to a report released today by State … and fourth quarter, however, so did collections growth. New York City’s sales tax growth for 2022 was 20.6%, which …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… DiNapoli said. “The relief funds are temporary, so it is critical that local communities make changes, including … can use this tool to assist in budget planning, which is especially helpful during periods of revenue and …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-cities