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State Comptroller DiNapoli Releases Municipal & School Audits
… former assistant using town resources. The assistant was arrested in March 2023 and pleaded guilty to a Class A …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… sewer operation revenues and expenditures as one special district. In addition, the board does not adopt individual budgets for each sewer district. Capital costs are allocated to three sewer … but operating and maintenance costs are combined under one district Find out how your government money is spent at Open …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2Member & Retiree E-News Archive — 2024
… to E-News . December 2024 Members Now Scheduling In-Person Consultations in Our NYC Office Preparing for … November 2024 Members Protecting Yourself from Scams How School Employees Earn NYSLRS Service Credit Requesting … Online Retirement Online for Retirees Keeps Getting Better Members Get Your Member Annual Statement Faster with …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2024New GASB Standards
… using the following templates. Statement 87, Leases New Lease Reporting Template – Lessee New Lease Reporting Template – Lessor (revenue) Lease Modification Reporting Template – Lessee Lease …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsJustice Court Fund: Advisories
… October [pdf] - Reporting Work Zone Photo Monitoring violations 2020 December [pdf] - Reporting violations ticketed through a County School Bus Photo …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… that financial activity is properly recorded and that Company moneys are safeguarded for the period January 1, 2012 … 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer organization located in the Town of … The Board of Directors, which is responsible for the Company’s overall general and financial affairs, consists of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mTown of Hartwick – Financial Condition (2013M-118)
… financial plans for three of its major operating funds but repeatedly relied on transfers from the general … to finance operations in the highway and fire protection funds. Although Town officials accounted for these three funds individually, they maintained a consolidated checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… $5 million in budget surpluses. To reduce fund balance and stay within the year-end statutory limit for unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mDiNapoli Releases Bond Calendar for First Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major public … and reofferings as follows: $1.40 billion scheduled for January, $600 million of which is for new money purposes and $800 million of which is for …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterConstitutional Debt Limit
… incur. For counties, cities, towns and villages: The debt limit is a percentage of the five-year average full valuation … types of short term borrowings are excluded from the debt limit. Exclusions from the limit for debt related to sewer projects and certain types of …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitBaldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… Union Free School District (District) employees and Board of Education (Board) members completed annual sexual harassment prevention training (SHP Training). Key Findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingEtna Volunteer Fire Department - Procurement (2019M-48)
… services. Certain officers did not disclose their interest in contracts. Key Recommendations The Board should: Ensure … Adopt a code of ethics to set forth standards of conduct in accordance with the GML. Officials agreed with our report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Oneonta City School District – Payroll (2017M-202)
… of compensation paid and benefits provided to employees for the period July 1, 2015 through May 23, 2017. Background … governed by a Board of Education. Budgeted appropriations for the 2017-18 fiscal year total $38.6 million. Noteworthy …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Lima Public Library – Procurement (2017M-295)
… Library officials procured goods and services economically for the period January 1, 2016 through December 20, 2017. … approximately 4,300 residents. Budgeted appropriations for 2017 totaled approximately $160,000. Key Finding The … should adopt a procurement policy to provide guidance for officials and employees for the procurement of goods and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Beaver River Central School District – Payroll (2016M-247)
… 2016. Background The Beaver River Central School District is located in the Towns of Croghan, New Bremen and Watson in … which operates one school with approximately 880 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Oneida Housing Authority – Tenant Rents (2014M-306)
… July 31, 2014. Background The Oneida Housing Authority is a municipal housing authority created to provide low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a seven-member Board of Commissioners, operates three …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… period July 1, 2014 through May 31, 2016. Background The St. Lawrence-Lewis Board of Cooperative Educational Services … St LawrenceLewis Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-3712015 Financial Condition Report – 2015 Financial Condition Report
… for the fiscal year ended March 31, 2015. After closing deep projected budget gaps just a few years ago, New York …
https://www.osc.ny.gov/reports/finance/2015-fcrMore About This Retirement Plan – State Police Plan
… publication is a general summary of membership benefits, rights and responsibilities, and is not a substitute for any …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planOverview – Improving the Effectiveness of Your Claims Auditing Process
… Reviews Appendix A provides additional information on the body or official responsible for auditing claims in school …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview