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Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 120 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingOneonta City School District – Payroll (2017M-202)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through May 23, … District officials accurately paid and provided benefits to employees in accordance with Board-approved contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Lima Public Library – Procurement (2017M-295)
… Library officials procured goods and services economically for the period January 1, 2016 through December 20, 2017. … approximately 4,300 residents. Budgeted appropriations for 2017 totaled approximately $160,000. Key Finding The … should adopt a procurement policy to provide guidance for officials and employees for the procurement of goods and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… of our audit was to review the District’s claim processing for the period July 1, 2014 through September 30, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year are $8 million. Key Finding … the claims processing function to ensure that claims were for appropriate purposes, adequately supported, and audited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-2972015 Financial Condition Report – 2015 Financial Condition Report
… for the fiscal year ended March 31, 2015. After closing deep projected budget gaps just a few years ago, New York … in large part to an extraordinary inflow of one-time resources from financial settlements. Read More About this …
https://www.osc.ny.gov/reports/finance/2015-fcrBeaver River Central School District – Payroll (2016M-247)
… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through February … Beaver River Central School District Payroll 2016M247 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Oneida Housing Authority – Tenant Rents (2014M-306)
… April 1, 2013 through July 31, 2014. Background The Oneida Housing Authority is a municipal housing authority created to provide low-rent housing for … Oneida Housing Authority Tenant Rents 2014M306 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Etna Volunteer Fire Department - Procurement (2019M-48)
… not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures … for the procurement of goods and services. Adopt a code of ethics to set forth standards of conduct in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… Determine whether the Sheriffs Department Department properly accounted for the financial …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Town of Moriah - Cash Management (2019M-169)
… Audit Objective Determine whether Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the Supervisor invested … funds in a financial institution with higher available interest rates, revenue would have increased by $80,688 …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Town of North Hudson - Payroll (2018M-166)
… Town of North Hudson Payroll 2018M166 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Ordinary Disability (Section 362) – New Career Plan
… employers may not file applications for members receiving Section 207-a or 207-c (General Municipal Law) benefits. If … 6 members under Sections 375h and 375i Ordinary Disability Section 362 …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-disability-section-362Ordinary Disability (Section 362) – Career Plan
… employers may not file applications for members receiving Section 207-a or 207-c (General Municipal Law) benefits. If … ordinary disability, accidental disability, performance of duty disability and regular service retirement benefits may …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362Ordinary Disability (Section 362) – Non-Contributory Plan with Guaranteed Benefits
… employers may not file applications for members receiving Section 207-a or 207-c (General Municipal Law) benefits. If … information for PFRS Tier 1 2 3 Article 11 5 and 6 under Section 375e Ordinary Disability Section 362 …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-disability-section-362Ordinary Disability (Section 362) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-disability-section-362Ordinary Disability (Section 362) – Police and Fire Plan
… employers may not file applications for members receiving Section 207-a or 207-c (General Municipal Law) benefits. If … 6 members under Sections 375b and 375c Ordinary Disability Section 362 …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362Opinion 91-28
… SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) GENERAL MUNICIPAL LAW, §94: A … use profits resulting from operation of a water utility for general village purposes. You ask whether a village board … may use surplus moneys in the village's water fund for sewer or other general village purposes. General …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Opinion 89-46
… OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual who is not a U.S. citizen may not be a member of a town planning board. You ask whether a person who otherwise qualifies for office, but is not a citizen of … Whether a person who otherwise qualifies for office but is not a citizen of …
https://www.osc.ny.gov/legal-opinions/opinion-89-46DiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… equity market, coupled with strong private equity and real estate returns, drove much of our growth. The Fund’s … p://www.osc.state.ny.us/sites/default/files/other/documents/pdf/2019-04/nyscrf-values-chart-2014.pdf A graph showing the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionJustice Court Fund: Advisories
… Update Surcharge Cap Increase VTL 1809 (2) Termination of Suspension Fee Increase VTL 503 (2)(j-l)(i) New Surcharge - … 1809 (1) Reporting - Certification, No Activity, Term of Suspension Fee 2005 October [pdf] - 2005 Legislative Update …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisories