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20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans

… with 20 or more years of creditable service, regardless of age. “Creditable service” is: Service as a firefighter or police officer under the 20-year plan; Service as a member or … prior police service, as specified by the New York State Retirement and Social Security Law (RSSL). You must separate …

https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-d

State Comptroller DiNapoli Releases School Audits

… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-audits

Homer Central School District – Financial Condition (2013M-306)

… a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306

Newark Central School District – Financial Condition and Claims Processing (2016M-267)

… Phelps in Ontario County. The District, which is governed by an elected seven-member Board of Education, operates five …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processing

Lyndonville Central School District – Financial Condition (2016M-143)

… February 24, 2016. Background The Lyndonville Central School District is located in the Towns of Carlton, Gaines, … Yates in Orleans County. The District, which operates one school with approximately 640 students, is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143

DiNapoli Releases Bond Calendar for March and April

… is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-april

State Comptroller DiNapoli Releases Municipal & School Audits

… local government and school audits were issued. City of Little Falls – Financial Condition Audit Follow-Up (Herkimer …

https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0

DiNapoli Releases Bond Calendar for June and July

… is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …

https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-july

2022 Virtual Lunar New Year Celebration

… Event Comptroller DiNapoli hosted his 10 th annual Lunar New Year event in celebration of the Year of the Tiger with … who work tirelessly to better their communities and the State of New York. This year’s honorees included Kevin Kim, Commissioner …

https://www.osc.ny.gov/events/2022-lunar-new-year-celebration

Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)

… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through …

https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297

State Comptroller DiNapoli Releases School District Audits

… expenditures by $844,261, or 6.4 percent, and the district did not need to use most of the appropriated fund balance for … for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last … multiyear financial and capital plans. Find out how your government money is spent at Open Book New York . Track …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases School District Audits

… They also did not issue requests for proposals for six of 10 professional services providers that were paid … not obtain quotes for 20 purchases totaling $150,293 out of 30 reviewed. Newfane Central School District – Financial … County) The board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0

Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2010, to October 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady …

https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148

Village of Maybrook – Water Operations (2013M-121)

… the fiscal year in which they were made and that adequate records are maintained for all such advances. Implement a …

https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121

Comptroller DiNapoli Releases School District Audits

… the board’s fund balance policy states that it will strive to ensure that surplus fund balance does not exceed 4 percent. Surplus fund balance continued to consistently exceed the 4 percent limit by an annual … $12.1 million in appropriated fund balance not being used to finance operations. In addition, the district’s …

https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-audits

DiNapoli Releases Municipal Audits

… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … accordance with district policies and properly authorized by a designated official. Town of Poland – Internal Controls …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-audits

Hadley-Luzerne Central School District – Financial Condition (2012M-188)

… Saratoga and Warren Counties. The District has a current enrollment of 875 students and 189 full- and part-time employees. The District’s enrollment has declined almost 22 percent over the past 10 … money on energy costs. Given the District’s declining enrollment and the current economic climate, cost-cutting is …

https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188

Long Beach City School District – Financial Management (2023M-147)

… [read complete report – pdf] Audit Objective Determine whether the Long Beach City School District’s (District) Board of … in the District’s response. … Determine whether the Long Beach City School Districts District Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147