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Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… District is located in the Town of Greenburgh, Westchester County. The District, which operates six schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242DiNapoli Announces New $7 Million Investment in Northern Ireland
… million (£5 million) in Northern Ireland through the Bank of Ireland Kernel Capital Growth Fund (NI). The fund, managed … established in 2013 by Invest Northern Ireland and Bank of Ireland to assist Northern Ireland based SMEs to … years to come.” Welcoming the announcement, First Minister of Northern Ireland, Arlene Foster MLA said: “This …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/bulletin-gasb-68-reporting-pensions.pdfLowville Academy and Central School District - Claims Audit Process (2019M-154)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key … was also the Athletic Director, his audit of the claims for the athletic department was not independent. We reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mKent Fire District No. 1 - Financial Operations (2019M-37)
… of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37State Contract and Payment Actions in August
… at SUNY New Paltz in Ulster County. $2.4 million with ME Engineering PC for design services to replace mechanical … and renovation cost for the SkyDome, a 55,000 square-foot indoor research and testing facility for unmanned aircraft …
https://www.osc.ny.gov/press/releases/2023/09/state-contract-and-payment-actions-augustState Contract and Payment Actions in October
… payments. More information on these contracts and payments is available at Open Book New York . Major Contracts Approved …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberGranville Central School District – Medicaid Reimbursements (2021M-90)
… revenues totaling $9,011, from 50 percent reimbursement of eligible costs. Key Recommendations Establish procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Town of German – Supervisor’s Records and Reports (2023M-54)
… – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … audit town german …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54City of Rensselaer – Accounting Records and Reports (2023M-26)
… Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to … of Rensselaer City officials maintained complete accurate and timely accounting records and reports to allow the Common …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
Determine whether KatonahLewisboro Union Free School District District officials procured goods and services in a costefficient manner and provided adequate oversight of awarded contracts
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… or estate in a lump sum. “Initial value” is an actuarial term for the value of your retirement benefit at the time of … payments will cease upon your death. Joint Allowance — Half* This option will provide you with a reduced monthly … beneficiary will receive monthly payments equal to one-half of the amount you were receiving (without COLA) for …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsOpinion 88-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … reported at 28 Opns St Comp 1972 p 97 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 2005-9
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board members) … LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Canajoharie Central School District , … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … and Extra-Classroom Activity Fund (Montgomery County) The district overestimated appropriations in the 2012-13 …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsDiNapoli Audit Praises Waterville Central School District
… Waterville Central School District, located in Oneida County, is conducting necessary background checks and … School District is located in the village of Waterville in Oneida County. The district serves students residing in the … Kirkland, Marshall, Paris, Sangerfield and Vernon in Oneida County, and the towns of Brookfield and Madison in …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtGreenville Central School District – Information Technology (2021M-156)
… confidentially to officials. Key Recommendations Ensure the acceptable use policy clearly states what is acceptable … use and implement procedures to ensure compliance with the policy. Periodically review user access and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156DiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… by New York State Comptroller Thomas P. DiNapoli. “Strong job growth, combined with record numbers of tourists and a robust real estate market, has pushed tax collections to record levels and beyond the city’s … The surplus largely results from unanticipated growth in tax revenues, lower debt service costs, agency savings and a …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksDiNapoli: Monster Beverage Needs To Diversify Board
… mindful that their boards should reflect the men and women who purchase their products. When a board fails to be … Leucadia National Corp., QEP Resources, Teradyne Inc. T-Mobile USA Inc. and Urban Outfitters, Inc. reaching agreements with all …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-board