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Cornwall Central School District – Financial Condition (2015M-148)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Background The Cornwall Central School District is located in Orange County in the Villages and Town of Cornwall and … closely monitor the level of unrestricted fund balance to stay within the maximum allowable by law, while continuing to …
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)
… audit was to examine the School’s student enrollment and billing process for the period July 1, 2011 through July 16, … students’ addresses in the School’s master file used for billing. … Charter School for Young Men Student Enrollment and Billing 2013M292 …
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)
… 1, 2015 through September 26, 2016. Background The Pearl River Fire District is a district corporation of the State, … Pearl River Fire District Purchasing 2016M407 …
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)
… bidding or best value requirements when procuring goods and services for the use and benefit of the system’s member public libraries. Key …
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)
Kenilworth Fire District No 2 Financial Activities 2017M17
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… distinct and separate from the Town of Sodus, located in Wayne County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… fiscal year is $406,500. Key Findings The District has a debit card which was used to pay expenditures directly from the … since 2011. Key Recommendations Discontinue the use of a debit card. Ensure that the Treasurer file the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… specifics if they are known at the time the audit response letter is prepared; but it is not our expectation that you do so in the audit response letter. What is the Process? Near the end of the audit, OSC … have questions or concerns. Where Does the Audit Response Letter Get Sent? Generally, audit responses should be …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… Property tax growth for local governments will be capped at less than one percent for the 2016 fiscal year, according to a report issued today by State … The report noted the allowable tax levy growth factor will be 0.73 percent for entities that operate on a …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Caton No. 1 Fire District – Financial Oversight (2013M-262)
… and separate from the Town of Caton and Steuben County in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. The … and submit the 2012 AUD and did not file the 2011 AUD in a timely manner. Our review of all the cash disbursements …
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
… die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an … your behalf, regardless of your years of service credit. "Accident” has a specific meaning with NYSLRS disability and … spouse or dependent parent. The benefit is equal to 50 percent of your FAE (less any workers’ compensation …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an … your behalf, regardless of your years of service credit. "Accident” has a specific meaning with NYSLRS disability and … spouse or dependent parent. The benefit is equal to 50 percent of your FAE (less any workers’ compensation …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitLong Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, … Background The New York State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the … Long Island Workforce Housing Act 2015MR4 …
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
… and Samples Standard Work Day and Reporting Resolution Form (RS2417-A) Use this form to establish a standard work day for your elected and appointed officials. Form includes instructions. Standard Work Day and Reporting …
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)
… CRPs. Background If a student is unable to complete a course satisfactorily, the student can earn credit for the course by participating in one of the make-up credit … programs, intensive instruction in deficiency areas of the course and on-line study, are referred to as CRPs. Although …
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
… Manor Central School District – Building Safety (Suffolk County) District officials did not provide effective … Central School District – Financial Management (Delaware County) The board overestimated appropriations and allocated … – Financial Management (Herkimer County, Oneida County, Madison County and Otsego County) Officials overestimated …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Statement on New York City's November Budget Update
… “The release of the city’s November 2022 Financial Plan update raises concerns about the city’s outyear budget gaps … worsening of the economic outlook since its last update in April 2022, including on Wall Street , the city is …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateLocation Service Providers
… are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if you have been … and Procedures for “ Abandoned Property Location Service Providers. ” Location Service Providers can submit … a notary public. Note – the maximum fee allowed by law is 15 percent of the cash or value of securities refunded. The …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersDiNapoli Releases Municipal Audits
… by more than $89.02 million. Town of Seneca Falls – Town Hall Capital Project (Seneca County) The board established an … its capital reserve for a project to construct a new town hall. However, it did not prepare an itemized project budget …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… whether probation supervision fees were being collected for the period of January 1 through December 31, 2013. … The Probation Department is the designated agency for collection of court-ordered restitution and surcharges for probation and non-probation cases. Key Finding Department …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093