Search
Afton Central School District – Fund Balance Management (2023M-18)
… whether the Afton Central School District (District) Board of Education (Board) and officials effectively managed fund … from fiscal years 2019-20 through 2021-22 by an average of $1.1 million or 7 percent. Surplus fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 million …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18State Comptroller DiNapoli Releases Municipal Audits
… clerk also did not prepare accountability analyses. As of Oct. 30, 2020, the clerk’s bank account held an unaccounted …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0Rivendell School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rivendell School … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … not-for-profit organization that is authorized by SED to operate, among other SED-approved programs, a Preschool …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualOpinion 88-12
… collection services on a cooperative basis either by jointly acquiring equipment and hiring personnel or by one … collection services on a cooperative basis either by jointly acquiring equipment and hiring personnel or by one … cooperation agreements to provide such services either jointly or by one village or more villages for the others. If …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 88-70
… REFERENDUM -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, §6-c(8): LOCAL … §34.00: In the absence of express statutory authority, a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Comptroller DiNapoli Releases Audits
… Corporation (HESC): Oversight of the STEM Incentive Program (Follow-Up) (2019-F-56) An audit issued in November … 2018, found that HESC had taken steps to implement the structure necessary to administer the Science, Technology, Engineering, and Mathematics (STEM) Incentive Program. However, auditors identified several areas for …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… about the timeliness of the application process and where delays occur, as these projects are meant to help … Climate Act set targets to achieve 70% renewably sourced electricity by 2030 and a zero-emission electric grid by … Renewable Energy Projects Other related work Renewable Electricity in New York State: Review and Prospects …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … For example, if you have four years and ten months of service credit and you need five to be vested, your sick … benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… Section 341(j) of the Retirement Social Security Law (RSSL) provides an optional … to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be … beyond the maximum amount payable under your retirement plan. Meet the service credit requirement to retire under a …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… purchases and guidance for maintaining documentation to support that the purchasing process is followed. We reviewed … for adequate documentation to be maintained to support purchasing processes, and ensure the policy is …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationLetchworth Central School District – Financial Management (2013M-332)
… audit was to examine the District’s financial management for the period July 1, 2011 through October 2, 2013. … The District’s budgeted general fund appropriations for the 2013-14 fiscal year total $17.4 million. Key Findings For the five fiscal years ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-33225-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… regardless of age. “Creditable service” is: Service as a firefighter or police officer under a 20- or 25-year plan; … per year of service in titles other than police officer or firefighter. The maximum benefit cannot exceed 50 percent of …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384New York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… and the ensuing economic shutdown were swift and deep: employment in New York declined by nearly 2 million jobs from … of the jobs lost during that time have been recovered, and employment is still more than 1 million jobs below its pre-pandemic levels. In February 2021, total non-farm employment in New York increased only slightly, by a net of …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021Comptroller DiNapoli Releases Municipal Audits
… signature devices are controlled by the supervisor and locked in the division safe, the supervisor’s signature is …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… may be added to your credited service and used in your pension benefit calculation if your employer has chosen to … the optional sick leave benefit provided by Section 341(j) of the Retirement and Social Security Law (RSSL). To be … be used to: Qualify for vesting. For example, if you need five years of service credit to be vested, and you’re …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue Service (IRS) reporting requirements. On occasion, Business … need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… Remediation Office of the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: [email protected] …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewValley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
Valley Stream Union Free School District 24 Leave Accruals and Separation Payments 2016M335
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… extra-classroom activity funds were properly accounted for during the period July 1, 2014 through June 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $31 … inadequate because it did not provide specific guidance for financial management and recordkeeping. The ECA fund had …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroom