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Woodbourne Fire District – Board Oversight (2023M-98)
… travel and conferences, fund balance, reserves, credit card use and capital assets. Transparently set aside …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Sheridan – Disbursements (2023M-101)
… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Fire Island Union Free School District – Claims Auditing (2023M-114)
… B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Fine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Thousand Islands Central School District – Financial Management (2022M-201)
… from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: … fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to … were not needed, which created additional entry points for someone to inappropriately access the School’s network. … and conceal inappropriate activity with limited ability for officials to trace the activity to a specific user. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and … Property tax levy growth for school districts and the states biggest cities will be capped at 2 the same as …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearTown of Berne – Board Oversight (2021M-77)
… did not provide adequate oversight of financial operations and exceeded its authority under New York State Town Law … funds, as required. Town officials generally agreed with our recommendations and have initiated or indicated they … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Key Findings Because the TCIDA does not employ any staff, they hired the Tompkins County Area Development … process. Therefore, the Board could not be certain if TCAD staff submitted all IDA projects for its approval and projects could have been given IDA benefits without its knowledge. Although, three businesses …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardCentral Square Central School District – Fund Balance (2022M-196)
… School District (District) officials accurately reported fund balance, maintained surplus fund balance within the statutory limit and maintained … officials did not accurately report the District’s surplus fund balance, maintain surplus fund balance within the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Technology (IT) Coordinator (Coordinator), his audit of claims initiated by him totaling more than $48,000 for the IT Department was not independent. The Board of Education (Board) appointed a new claims auditor in July … $20,936 had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield’s (Empire’s) payments to St. Francis Hospital of Poughkeepsie (St. Francis) for special items were made according to the provisions of the agreement between Empire and St. Francis. Background The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Former Perry Ambulance Service Manager Pleads Guilty To Larceny
… from December 2014 to August 2017. Conaway, 50, of Silver Springs, was released after her first court appearance …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyState Agencies Bulletin No. 1789
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase. Affected … Dues amounts for employees who receive an increase to base salary, Increment or Longevity Pay with an effective … (Code 475) deducted at 1.3% of biweekly gross salary, not to exceed $31.68 and exclude location pay and overtime. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseNotification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… As of January 21, 2026, NYSLRS is no longer mailing a Retirement Notice letter to employers when we receive an employee’s application for retirement. You will instead receive employee retirement information through Retirement Online … When NYSLRS receives a retirement application we notify their employer To receive …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirement-and-required-employer-actionsTown of Owego Fire District – Board Oversight (2013M-26)
… separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Ordinary Death Benefit – Special 20- and 25-Year Plans
… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … has not been terminated by resignation, employer action, retirement or any other means while receiving those benefits; …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
City and Town of Poughkeepsie Joint Water Project Board Oversight 2014M236
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… audit was to examine the District’s purchasing procedures and to determine whether the District’s computer system was … District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in … personnel used competitive methods when purchasing goods and services not subject to competitive bidding. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339