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Village of Hilton - Financial Management (2020M-31)
… Did not adopt a multiyear financial and capital plan or a detailed reserve plan that included the need and optimal funding level for … to maintain and adopt a multiyear financial and capital plan and a reserve plan. Village officials generally agreed …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… job worked the hours the Village compensated them for working. Key Findings Village officials did not establish … we could not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Genesee Valley Central School District - Financial Management (2019M-231)
… Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… all claims are audited and approved by the membership for payment each month. Adopt a code of ethics and ensure … or press-numbered receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mHammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … The audit report includes four recommendations to help improve the District’s investment program. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Southampton Union Free School District – Financial Management (2024M-43)
… complete report – pdf] Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… of Trenton (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at the Town Municipal … Town of Trenton Town officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … fire protection and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… to further economic development in the County. The Agency is governed by a Board of seven members appointed by the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… the economic development of the Town of Concord. CIDA is governed by a five-member Board of Directors appointed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementOpinion 91-48
… heard matters brought by an attorney who was his close friend, business associate and personal attorney. In this …
https://www.osc.ny.gov/legal-opinions/opinion-91-48IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… download the table below as a Microsoft Excel file . SFS Account Title Description 60401 Principal – Fixed Rate Bonds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1The Domestic Relations Order – Divorce and Your Benefits
… during a marriage are marital property, and subject to equitable distribution upon a member’s divorce, pursuant … we will honor a properly drawn Domestic Relations Order (DRO) issued by a New York State court. (For … governmental plan. All rights given to an ex-spouse must be set forth explicitly in the DRO or they will not exist for …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderCreditable Service – Special 20- and 25-Year Plans
… SUNY Police Officer SUNY Peace Officer ENCON Officer State Park Police Officer Forest Ranger Police officer or member of … police force or department of a county, city, town, village, police district authority or other participating … police force or department of a county city, town, village, police district authority or other participating …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceDiNapoli: State Pension Fund Value $192 Billion
… that ended on March 31, 2017. The Fund has an estimated value of $192 billion. “Strong returns over the fiscal year, … said. “New York state’s pension fund is at a record value based on prudent long term asset allocation. We …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionState Agencies Bulletin No. 261
… 4 characters. There are eight occurrences: Earnings Acct Cd Bud Year 1, Field Begin 4558, End 4561. Earnings Acct Cd Bud Year 2, Field Begin 4562, End 4565. Earnings Acct Cd Bud Year 3, Field Begin 4566, End 4569. Earnings Acct Cd …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/261-changes-master-fileArea #5 – Malware Protection – Information Technology Governance
… can inadvertently install malware on their computers by opening email attachments, downloading content from the … definitions daily and to scan for threats throughout the day. Without current virus definitions, protection is limited …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionDiNapoli: State Tax Receipts Exceeded Updated Projections in First Quarter
… lower than projected. The State’s General Fund ended June with a balance of $44.2 billion, $1.3 billion higher than DOB …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-tax-receipts-exceeded-updated-projections-first-quarterDiNapoli: MetroPlus Enrollment Reached a Record High Over the Course of the Pandemic
… To help members, MetroPlus needs to actively engage with its partners in the city and the state to ensure a …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-metroplus-enrollment-reached-record-high-over-course-pandemic