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Kortright Rural Fire District – Financial Activities (2022M-51)
… l Periodically review bank statements, canceled checks and bank reconciliations. Annually audit the Treasurer’s … Compare prices to help ensure purchases are cost effective and in the best interest of taxpayers. District officials agreed with our recommendations and indicated they planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51State Agencies Bulletin No. 1979
… limitations for benefits and contributions under qualified retirement plans, the annual compensation limit under Section … regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1979 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… The governing board must review each entry listed on an official’s record of activities (ROA) to determine … about whether a task is work-related, please email our Pension Integrity Bureau . Appropriate Time Answering … events Discussing issues with constituents while out of the office Attending municipality board/committee …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesCharlotte Valley Central School District - Information Technology (2019M-27)
… who use IT resources. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Binghamton City School District – Information Technology (2019M-147)
… [read complete report - pdf] Audit Objective Determine whether the Board and … contract and separate service level agreement (SLA) for information technology (IT) services provided by the … there is an adequate contract and separate SLA with SCRIC for IT services provided. Provide periodic IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… New York’s rating for its General Obligation bonds and the state’s other major bonding programs to Aa1, its highest … is a clear signal to investors that New York is on the right financial path. The rating upgrade is a positive … align ongoing levels of spending and revenues, and reduce out-year budget gaps, which are actions that I have …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalLittle Falls City School District - Financial Condition Management (2019M-67)
… funds to finance one-time expenditures or needed reserves, pay off debt or reduce property taxes. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and … over receipts and disbursements would be strengthened by adding mitigating controls. A privately contracted payroll …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andCuba-Rushford Central School District - Financial Management (2020M-7)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Village of Bloomingburg - Financial Operations (2019M-246)
… the Office of the State Comptroller (OSC) or the Board in a timely manner. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… CMIA interest liabilities paid by either the Federal Government or the state to the other compensate for lost value (e.g. investment earnings) of funds. A federal interest liability (which the Federal Government pays …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesMonsey Fire District – Board Oversight (2020M-62)
… report - pdf] Audit Objective Determine whether the Board provided adequate oversight to ensure District … The Board provided inadequate and ineffective oversight of the District’s operations and did not comply with General …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Maine-Endwell Central School District - Leave Records (2019M-40)
… did not always ensure employees submitted a leave request form or ensure the legitimacy of leave taken. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Lyndon Fire District – Disbursements (2022M-132)
… of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for … of Fire Commissioners Board provided adequate oversight to ensure disbursements were authorized supported and for …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Town of LaGrange – Financial Management (2023M-139)
… limit by more than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139State Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning Administration paychecks dated January 9, 2025 and Institution paychecks dated January 15, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryTown of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… physical accessibility for the 58 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… taking additional steps to increase physical accessibility for the 100 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Wainscott Common School District - Financial Condition (2018M-237)
… Unrestricted fund balance totaled approximately $2 million on June 30, 2018, or 58.6 percent of the ensuing year’s … to the legal limit. Adopt realistic annual budgets based on historical or other known trends. District officials … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … records or provide adequate oversight of the clerk to ensure that the accounting records and financial reports … The Supervisor did not present accurate financial records to the Board. The Board did not audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346