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Lewiston-Porter Central School District – Financial Condition (2014M-202)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fiscal years. The District improperly used two reserves to help fund general fund operations during the 2012-13 … annual budget. Closely monitor actual operating results to prevent unfavorable budget variances and further …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Greene Central School District – Financial Condition (2016M-17)
… 3, 2015. Background The Greene Central School District is located in the Towns of Coventry, German, Greene, McDonough, Oxford … and Smithville in Chenango County; the Towns of Barker and Triangle in Broome County; and the Town of Willet in Cortland …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… The Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The District, … controls to address the lack of segregation of duties in the payroll process. Ensure that leave time is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomFranklinville Central School District – Financial Management (2017M-49)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … Findings The District appropriated fund balance annually to help finance budgeted appropriations, but only a portion … to finance operations. The Board and District officials have allowed unrestricted fund balance to exceed the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49East Moriches Union Free School District -- Budget Review (B17-7-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature … 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… Purpose of Audit The purpose of our audit was to determine whether Justice Court funds were collected, recorded, deposited, disbursed and … were adequately designed and operating effectively for the period January 1, 2015 through October 31, 2016. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeArchived Data and Publications
… , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Not Filed and Inconclusive: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Summary Data in Excel: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 All Data Worksheet in Excel: 2012 , 2013 , 2014 , 2015 , …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsOpinion 91-46
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … our views in light of the decision of the Court of Appeals in National Westminister Bank v New York , 76 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Saratoga County – Financial Condition (2013M-235)
Saratoga County Financial Condition 2013M235
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Ausable , Fishers Island Waste Management District , … duties or establish sufficient compensating controls. Two golf course employees were compensated more than $16,000 over …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Clinton County) Department officials did not deposit or account for all donations received or deposit money received …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-185
… Graduate Students Employees Union (GSEU) which provides for a Downstate Location Stipend to eligible GSEU employees. … Without Pay at the time of payment are not eligible for the payments. Agency Actions Downstate Location Stipend … Code: LOS (Location Stipend), ( XLS , YLS or ZLS for Non Resident Aliens) Earnings Begin Date: 11/24/11 Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-185-suny-downstate-location-stipend-gseu-represented-employeesAccidental 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 … death benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court decisions for …
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 … death benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court decisions for …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the East Meadow Public Library , Town of Erwin , Town of New Hartford … money is being spent appropriately and effectively." East Meadow Public Library – Claims Auditing (Nassau County) The …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Authority Contracts on Open Book NY
… of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt Contracts Filed … of State authority contracts is displayed on Open Book NY Approved Eligible Contracts Filed Exempt Contracts and …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … or services were made without quotes, bids or requests for proposals. Flanders Fire District – Disbursements … the board does not have any policies or procedures for cash receipts. As a result, district officials did not …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1728
… retirees from a retirement system other than NYSLRS by April 5, 2019. See Agency Actions below: Agency Actions … Workforce Administration > Personal Information > Modify a Person > Biographical Details) in PayServ for any new hire, … Retirement Program, Voluntary Defined Contribution). By April 5, 2019, agencies must retroactively select the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1728-new-york-retiree-indicatorOversight of International Offices
… worldwide to attract foreign direct investment and create jobs for New Yorkers. This is accomplished through contracts … Turkey. ESD still has foreign representatives operating in Canada, Israel, South Africa and the United Kingdom. Key … State Development Corporation: Personal and Miscellaneous Services Contracts ( 2009-S-62) Empire State Development …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-offices