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Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Scio Central School District – Capital Assets (2024M-45)
… agreed with our recommendations and indicated they intend to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Helping Hands School – Compliance With the Reimbursable Cost Manual
… on annual CFRs fully comply with SED’s requirements. Other Related Audits/Reports of Interest State Education …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualServen Volunteer Fire Company – Board Oversight (2024M-97)
… whether the Serven Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of Company operations to … resources were adequately safeguarded. Key Findings The Board did not ensure financial activities were properly … whether the Serven Volunteer Fire Company Inc Company Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Pavilion Central School District – Financial Management (2017M-62)
… Central School District is located in Genesee, Livingston and Wyoming Counties. The District is governed by an elected seven-member Board of Education and operates two schools with approximately 740 students. … totaled approximately $18 million. Key Findings The Board and District officials prepared budgets for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… the table below as a Microsoft Excel file . SFS Account Title Description 60301 Local Grants and Public Assistance … (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The account code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceMerrick Union Free School District – Financial Condition (2016M-240)
… audit was to evaluate the District's financial operations and use of fund balance for the period July 1, 2014 through … that overestimated expenditures by a total of $9.3 million and underestimated revenues by a total of $2.8 million from … the level of unrestricted fund balance to legal limits and consider revising the District’s fund balance policy to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Onteora Central School District – Information Technology (2015M-92)
… for security awareness training. The District’s service level agreement with the Ulster County Board of Cooperative … the District’s needs and expectations and specifies the level of service to be provided by the network support …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same as last … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also … Property tax levy growth for school districts and 10 of the states cities will be capped at 2 the same as last …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearOnTECH Charter High School - Information Technology (2023M-71)
… School’s Acceptable Use Policy (AUP). As a result, there is an increased the risk of School computers being exposed to …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
… user accounts and financial software access controls. As a result, data and personal, private and sensitive … (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to … longer needed and periodically review accounts and access for necessity. Provide periodic data privacy and IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Cicero Fire District – Financial Condition (2023M-132)
… long-term financial and capital plans or a fund balance policy. Obtain an independent audit of the District’s 2021 and 2022 financial statements, as required. Key … fund balance. Adopt a comprehensive written fund balance policy and long-term financial and capital plans. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Employees’ Association collective bargaining agreement (CBA) supports a Tuesday through Saturday work week. … worked Tuesday through Saturday, as outlined by the CBA. Paid $5,445 to employees who charged a full day to …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeWest Webster Fire District – Financial Management (2023M-23)
… balance or ensure that the Treasurer provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and levied more taxes than needed to fund operations. We … fund balance was $1.8 million, which was unreasonable and sufficient to cover 50 percent of the 2022 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Village of Sidney – Financial Activities (2023M-14)
audit village sidney financial activities
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of Western - Supervisor’s Records and Reports (2022M-184)
… and did not file required annual financial reports. As a result, the Town Board’s (Board’s) ability to monitor the … and the transparency of Town financial operations is diminished. The Supervisor did not: Provide adequate … financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… by State Sen. Elijah Reichlin-Melnick and Assemblyman Kenneth Zebrowski. “My office’s independent contract review …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewVillage of East Hampton – Information Technology (2015M-187)
… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Cost-of-Living Adjustment – Divorce and Your Benefits
… with a share of the COLA, unless otherwise indicated. For example, NYSLRS will interpret DRO that define the …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly … the PLS, the member will receive the PLS distribution at retirement and only their portion will be reduced by the …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirement