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Ellicottville Central School District - Information Technology (2019M-14)
… officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, shopping, travel and other personal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Village of Voorheesville – Claims Processing (2014M-135)
… March 31, 2014. Background The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135I.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… . In this regard, the GFO serves as a single source for agency information concerning State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsVillage of Sharon Springs – Water Accountability (2014M-148)
… year totaled $686,730. Key Finding Village officials do not adequately monitor water operations. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Hillside Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284DiNapoli Statement on Charges Against Former Delhi Village Clerk
… charges filed against a former Delhi village clerk for theft of public funds. The charges resulted from a joint … by allegedly writing $4,788 in village checks to herself for her personal use. She now faces grand larceny charges. … New York State Police, she will now be held accountable for her actions.” … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkState Agencies Bulletin No. 956
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … Council 82 in Bargaining Units 31, 81, 61 and 91 Effective Date(s) Paychecks dated January 14, 2010 (Institution) … to the Payroll Deductions mailbox. … To notify agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/956-council-82-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-838
… directed to the University Director of Employee Benefits at CUNY Central Office. … The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-838-city-new-york-health-benefit-rate-changesPartial Lump Sum Payment – Special 20- and 25-Year Plans
… your monthly benefit will be permanently reduced . For most members, you will receive your PLS along with your … your retirement month. Eligibility To be eligible for the PLS payment, you must: Retire under a special 20- or … been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPartial Lump Sum Payment – State Police Plan
… for the PLS payment, you must: Retire under a special 20- or 25-year plan; Have been eligible to retire with a service … by mail, we will send you a special Option Election Form so you can choose a PLS percentage, or you can print it … outlines when various percentages become available. Your Single Life Allowance will be reduced by the percentage of …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentDiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… demonstrate robust demand from investors large and small for New York’s General Obligation bonds,” said DiNapoli. … the state to reduce yields offered, and hence reduce costs for taxpayers.” The GO Bonds consist of: - $216,035,000 of …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… (or caps). A special category of DME – oxygen equipment – is only available for rental and generally has no limit on …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsWho to Report – Enhanced Reporting
… retirees so we can monitor their post-retirement earnings. Do not report contractors or consultants working for you. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain lease/purchase or contractual obligation contracts. Under lease/purchase or contractual obligation financing arrangements, public authorities and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Opinion 91-41
… specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 88-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (referendum requirements for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway Garage …
https://www.osc.ny.gov/legal-opinions/opinion-88-58State Comptroller DiNapoli Releases Municipal and School Audits
… County) The board did not provide adequate oversight of the district’s financial operations or properly audit … the CPA did not complete the 2020 audit and has possession of the district’s financial records. The board was unaware … the audit was not completed and took no action. Town of Clifton Park – Physical Accessibility to Programs and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases School Audits
… tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. Auditors …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsUlster County – Financial Condition (2014M-27)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period of January 1, 2012 through September 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Westchester Community College – Fixed Assets (2017M-78)
… of our audit was to review controls over the College’s fixed assets for the period September 1, 2015 through March … by Westchester County and the State University of New York and is located in Valhalla, New York. The College is …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78