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North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation … District officials agreed with our recommendations and have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actOneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April 1, …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… complete report - pdf] Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services … supported and for valid purposes. Key Finding While the 198 BOCES purchase card charges we reviewed were … and for valid purposes, only one was properly approved. The purchasing agent: Did not approve 197 purchases totaling …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Village of Greenwich - Cash Management (2019M-230)
Determine whether Village officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Town of Moriah - Cash Management (2019M-169)
… Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest … maximized. Had the Supervisor invested available funds in a financial institution with higher available interest … funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize interest …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Student Achievement Program
… education and civic engagement set the stage for our youth to achieve great things." – Thomas P. DiNapoli Each year … have received a letter from our office inviting them to nominate deserving graduating students using the application below. To begin nomination(s), please use the 4-digit PIN provided …
https://www.osc.ny.gov/student-achievementConstitutional Debt Limit
… Constitutional Debt Limit …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitOrdinary Disability (Section 362) – New Career Plan
… If you are unable to perform your duties because of permanent physical or mental incapacity, and have ten or more years of service credit, you may be eligible for an ordinary … If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of your FAS for each year of …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-disability-section-362Ordinary Disability (Section 362) – Career Plan
… or mental incapacity, and have ten or more years of service credit, you may be eligible for an ordinary … (1.66 percent) of your FAS for each year of credited service; or 1/60th (1.66 percent) of your FAS for each year … one-third of your FAS. The benefit would also include an annuity based on any annuity savings contributions you have …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362Ordinary Disability (Section 362) – Non-Contributory Plan with Guaranteed Benefits
… be eligible for an ordinary disability retirement benefit. The Benefit If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of your FAS for each … before age 60, but not more than one-third of your FAS. The benefit would also include an annuity based on any …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-disability-section-362Ordinary Disability (Section 362) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… be eligible for an ordinary disability retirement benefit. The Benefit If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) of your FAS for each … attaining age 60, but not more than one-third of your FAS. The benefit would also include an annuity based on any …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-disability-section-362Ordinary Disability (Section 362) – Police and Fire Plan
… retirement benefit. The Benefit If approved, this is a benefit equal to the greater of: 1/60th (1.66 percent) …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… the Treasurer prepared and submitted the required Company annual report, or filed the annual foreign fire insurance … Company’s financial activities to the Board at the annual meeting. Ensure sufficient documentation, such as receipts … evidence that all claims were audited by either signing an abstract or a motion in the monthly Board meeting minutes …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mMattituck-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 fund balance … year were approximately $38 million, funded primarily with real property taxes. Key Findings Over the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mOpinion 91-28
… §94 provides that "profits" resulting from a municipal gas, electric or water utility service may be used "for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Opinion 89-46
… Opns St Comp No. 87-32, p 51; see also 1985 Atty Gen [Inf Opns] 85-59). One qualification to register for and to …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Pawling Central School District – Selected Financial Activities (2012M-185)
… Purpose of Audit The purpose of our audit was to examine selected District financial … The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185DiNapoli Releases Bond Calendar for First Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major … authorities during the first quarter of 2024. The planned sales of $4.36 billion include $3.11 billion of new money and … is for refunding and reoffering purposes. The anticipated sales in the first quarter compare to past planned sales of …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterState 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-auditsDiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… DiNapoli announced today an estimated 13.02 percent rate of return for the New York State Common Retirement Fund … year for us. The Fund grew in value to a historic high of $176.2 billion," DiNapoli said. “The strength of the domestic equity market, coupled with strong private …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billion