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Dansville Public Library – Procurement (2015M-225)
… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process … The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, Sparta, …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Pearl River Union Free School District – Fixed Assets (2022M-126)
… did not properly monitor and account for 70 percent of fixed assets reviewed totaling $546,527. This can be … multiple exceptions): 21 fixed assets with a combined cost of $55,832 were not recorded on the inventory list. District … were unable to locate 26 fixed assets with a combined cost of $57,516. 31 fixed assets with a combined cost of $88,931 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Fishers Island Waste Management District -- Purchasing (2015M-292)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Island Waste Management District is located in the Town of Southold in Suffolk County. The District, which is a district corporation of the State and is distinct and separate from the Town, is …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Fabius-Pompey Central School District – Budget Review (B3-13-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5State Police Bulletin No. SP-151.1
… Inv Foundation, established for members of the New York State Police Investigators Association (NYSPIA). Affected … to the Laws of New York, 2013, Chapter 544, the New York State Police Investigators Association (NYSPIA) has requested a Deduction Code for the New York State Police Investigators Foundation. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsAlfred-Almond Central School District - Financial Management (2019M-131)
… Key Findings The Board overestimated appropriations by a total of $2.3 million from 2015-16 through 2017-18 and … million or 8 percentage points. The Board has not adopted a comprehensive written fund balance policy. Key … appropriations and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Genesee Valley Central School District - Financial Management (2019M-231)
… Key Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and … appropriations and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to … with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Glenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims were supported by … The Glenham Fire District is a district corporation of the State, distinct and separate from the Town of Glenham …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… for reimbursement, you can cut costs and mitigate the risk of fraud. Understand the Risks Your governing board should … such as spouses Extending trips after the end of conferences at taxpayer expense for personal reasons Missing or insufficient documentation of expenses incurred Failing to adequately audit travel …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… are often useful, they also increase the vulnerability of IT systems and electronic data to access and attacks from … review logged activities/events. There are several types of firewalls, each with varying capabilities to analyze … to defined rules. Understanding the capabilities of each type of firewall, acquiring firewall technologies and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionNew York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… signed in March 2021, authorized economic impact payments for individuals and families. These payments, sometimes … from enacted tax increases and the legalization of online sports betting and recreational marijuana use. These … will provide his analysis of the Financial Plan when it is released by DOB. Prior Editions April 16, 2021 March 30, …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021DiNapoli: Help for Vulnerable Adults in NYC Falls Short
… eligibility decisions and late service plans. The Office of Children and Family Services needs to strengthen its … Administration (HRA) and overseen by the state Office of Children and Family Services (OCFS). APS caseworkers help … who cannot care for themselves or who may be at risk of abuse, neglect, financial exploitation or other harm and …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortDiNapoli: State Should Improve Financial Literacy Efforts
… New York State Comptroller Thomas P. DiNapoli. The audit of five agencies, including the Department of Financial Services (DFS), the Department of State (DOS), the NYS Office for the Aging (NYSOFA), the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … to reconcile the central treasurer’s records with the ECA clubs’ records. Key Recommendations Adopt budgets that … to reconcile the central treasurer’s books with the ECA clubs’ books. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraSUNY Bulletin No. SU-161
… 213 and the 2007-2011 Agreement between UUP and the State of New York, the VRWS Program has been extended to include … Schedule Program have been issued by the Governor’s Office of Employee Relations. Questions about the VRWS Program … submit a Job Action Request using an Action/Reason code of Data Change/Voluntary Reduction ( DTA/VRW ), change the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsVested Retirement Benefit – New Career Plan
… employment before retirement age and you have five years of credited service. When you reach retirement age, you will … tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 … retirement with a reduced benefit as early as the first of the month following your 55th birthday. Tier 6 Full vested …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… employment before retirement age and you have five years of credited service. When you reach retirement age, you will … tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 … retirement with a reduced benefit as early as the first of the month following your 55th birthday. Tier 6 Full vested …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitVested Retirement Benefit – Career Plan
… employment before retirement age and you have five years of credited service. When you reach retirement age, you will … tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 … retirement with a reduced benefit as early as the first of the month following your 55th birthday. Tier 6 Full vested …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… employment before retirement age and you have five years of credited service. When you reach retirement age, you will … tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 … retirement with a reduced benefit as early as the first of the month following your 55th birthday. Tier 6 Full vested …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitCost-Saving Ideas: Establishing an Effective Fleet Management System
… Study You may need to make a determination on what type of vehicle is needed. A general rule of thumb is that used vehicles may require more frequent and … life example follows: A county was faced with the choice of either purchasing used mid-sized vehicles or new compact …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-system