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Buffalo City School District – Special Education and Grant Administration (2017M-73)
… review the District’s process for claiming Excess Cost Aid and billing nonresident tuition for special education services and to review the grant administration procedures for the … is governed by an elected nine-member Board of Education and operates 56 schools with approximately 32,000 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, … East Rochester Union Free School District Financial Management and Separation Payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andCredit for Previous or Military Service – New Career Plan
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer … of your Certificate of Release or Discharge from Active Duty (DD-214) . Service From a Previous Membership If you …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceCredit for Previous or Military Service – Career Plan
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer … of your Certificate of Release or Discharge from Active Duty (DD-214) . Service From a Previous Membership If you …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer … of your Certificate of Release or Discharge from Active Duty (DD-214) . Service From a Previous Membership If you …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer … of your Certificate of Release or Discharge from Active Duty (DD-214) . Service From a Previous Membership If you …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – Police and Fire Plan
… previous service may be lost or destroyed with the passage of time. Prior Service Prior Service is any period of time you received salary from a participating employer … of your Certificate of Release or Discharge from Active Duty (DD-214) . Service From a Previous Membership If you …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceCompliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… levels. NYSERDA was designated the lead entity responsible for coordinating implementation and assisting other ASEs to …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practicesAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Company officials to follow during and after fundraising events to ensure that all funds are properly accounted for …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Rensselaer City School District – Financial Condition (2016M-286)
… in operating deficits that were larger than planned and declining general fund and reserve fund balances. District officials transferred … Board has not developed comprehensive multiyear financial and capital plans to assist in addressing future needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Pavilion Central School District – Financial Management (2017M-62)
… to review the District’s financial management practices for the period July 1, 2013 through February 21, 2017. … with approximately 740 students. Budgeted appropriations for 2016-17 totaled approximately $18 million. Key Findings The Board and District officials prepared budgets for the 2013-14 through the 2015-16 fiscal years that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62State Comptroller DiNapoli Releases Municipal Audits
… accounting records and reports. As a result, the board was not provided with the necessary financial reports and …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Real Property Tax Exemptions Administration (2017-MR-4)
… assessors were properly administering select real property tax exemptions for the period January 1, 2016 through … legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many different … are responsible for granting and tracking real property tax exemptions within the local government’s boundaries. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Jericho Union Free School District – Financial Management (2016M-328)
… Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates … retirement contribution reserve appears unreasonable based on current use. Key Recommendations Adopt budgets that … realistically reflect the District’s operating needs based on historical expenditure trends or other identified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $21.2 million. Key Finding … increases even though the District had funding surpluses for four of the last five completed fiscal years. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Bolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School … a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s operations, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… job responsibilities. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationLong Lake Central School District – Payroll (2016M-90)
… for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or … payrolls to ensure that payments are based on the actual hours or days worked and Board-authorized hourly rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… York City’s collections totaled $759 million, an increase of 5.7%, or $40.7 million, from a year earlier. County and city collections in the rest of the state totaled $805 million, a decrease of -2.2%. Nearly two-thirds (37 of 57) of counties …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-year