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Pawling Central School District – Selected Financial Activities (2012M-185)
… Purpose of Audit The purpose of our audit was to examine selected District financial activities for the … at the onset of the project. Require District officials to pay appropriate tax certiorari claims from the reserve fund. Limit the Audit Committee’s activities to the scope of what is included in its charter. Amend the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Ordinary Disability (Section 362) – Career Plan
… Eligibility If you are unable to perform your duties because of permanent physical or … benefit. The Benefit If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of your FAS for each … your ordinary disability benefit would be equal to the benefit that would be payable to you as a service …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362Ordinary Disability (Section 362) – New Career Plan
… Eligibility If you are unable to perform your duties because of permanent physical or … benefit. The Benefit If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of your FAS for each … your ordinary disability benefit would be equal to the benefit that would be payable to you as a service …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-disability-section-362Opinion 91-28
… for municipal purposes or for the payment of refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 means that operating revenues in … moneys may be transferred from the water fund pursuant to that statute and used for any lawful village purpose (see …
https://www.osc.ny.gov/legal-opinions/opinion-91-28DiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… “It was a stellar year for us. The Fund grew in value to a historic high of $176.2 billion," DiNapoli said. “The … growth. The Fund’s diversified asset allocation continued to help generate strong positive returns. The financial … last few years but our investment strategy has allowed us to capitalize on opportunities and minimize risks.” Returns …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … the Board did not have accurate information on which to base its financial decisions. The Supervisor filed the … on an annual basis. The Board has not established a system to ensure that all claims are presented for audit prior to …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168State Comptroller DiNapoli Releases Municipal Audits
… always retain copies of other government contracts used to procure goods and services. Village of Hagaman – Claims … balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Purpose of Audit The purpose of our audit was to determine whether the Board had delegated discretionary functions to independent contractors. Background The Village of Village … Because there is no cap on the amount of fees paid to the Building Inspector, the Village cannot know whether …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Hartwick – Financial Condition (2013M-118)
… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored the Town’s … financial operations for the period January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located … from the general fund and appropriations of fund balance to finance operations in the highway and fire protection …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118DiNapoli Releases Bond Calendar for First Quarter
… The anticipated sales in the first quarter compare to past planned sales of $9.11 billion during the fourth … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterOpinion 89-46
… at the time of election and throughout the term of office, to be "an elector of the town". This Office has expressed the … also 1985 Atty Gen [Inf Opns] 85-59). One qualification to register for and to vote at a town election is U.S. citizenship (NY Const. Art …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … generated more than $5 million in budget surpluses. To reduce fund balance and stay within the year-end statutory … unrestricted funds, District officials transferred moneys to the District’s reserves and repeatedly appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mState Comptroller DiNapoli Releases Municipal Audits
… procurement policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … 44 debit card transactions totaling $8,346 were paid prior to board audit and approval, which could result in the … The board did not always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… Auditors found that district officials did not maintain up-to-date disposal records and 10 of 25 assets (40 percent) … communicated confidentially to school officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign … The Association issued 106 benefit checks totaling $49,545 to members or their families during 2013. While the claim … amend the special act, and revise the Association bylaws to define the manner of furnishing relief to disabled members …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxTown of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic budgets that … whether the Board adopted adequate policies and procedures to safeguard the Town’s information technology (IT) resources … balance in the general fund declined from about $478,000 to $51,000 (89 percent) and declined in the Sleepy Hollow …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290City of New Rochelle - Elevator Inspections (2018M-62)
… with 308 elevators and related equipment, our visits to 58 properties disclosed 140 elevators and related … inspection reports. Also, violation notices were not sent to 68 (91 percent) of these property owners. Bureau officials … track and monitor elevators and related equipment to ensure the Master List is complete and accurate. Enforce …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62More About This Retirement Plan – State Police Plan
… retirement plan summary describes the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement … New York State Legislature. This publication applies only to members who joined the New York State and Local Police and … for more information. This publication has made reference to “Sections” and “Articles” that refer to the RSSL as …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… April 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163CUNY Bulletin No. CU-315
… Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and administered under … Buy Out Waiver Listing. Note : The maximum payment amount is $500. Payroll Register and Employee’s Paycheck/Advice The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-315-cuny-health-benefits-buy-out-waiver-program-payment-cycle