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Foreign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingEllicottville Central School District - Information Technology (2019M-14)
… officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, shopping, travel and other personal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Moriah Central School District - Cash Management (2019M-65)
… Objective Determine whether District officials maximized interest earnings. Key Findings District officials did not … and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials invested idle … funds in a financial institution with higher available interest rates, revenue would have increased by $61,162 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Glens Falls Common School District - Cash Management (2019M-177)
… Audit Objective Determine if District officials maximized interest earnings. Key Findings District officials did not … and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials invested … funds in a financial institution with higher available interest rates, interest earnings could have been increased …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… [read complete report - pdf] Audit Objective Determine whether the Village …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Port Jefferson Union Free School District - Claims Processing (2018M-055)
… $298,123 and 10 extra-classroom activity claims totaling $2,705 to determine whether the claims audit process in place … established and implemented a well-designed system for processing claims, there were no recommendations as a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
Wyoming County Hospital Cafeteria Cash Receipts 2018M70
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70West Seneca Fire District #3 - Capital Reserves (2019M-248)
… funded reserves by $500,000 more than the amounts included in the annual budget over a five-year period. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Town of New Hudson – Tax Collection (2021M-2)
Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and remitted real property tax collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… complete report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor completion of … audit statewide county onondaga …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Ordinary Disability (Section 362) – New Career Plan
… 1 2 3 Article 11 5 and 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
… paid on the payroll; Are last on an authorized medical leave of absence for up to two years (which may be extended …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362Ordinary Disability (Section 362) – Non-Contributory Plan with Guaranteed Benefits
… paid on the payroll; Are last on an authorized medical leave of absence for up to two years (which may be extended …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-disability-section-362Ordinary Disability (Section 362) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… paid on the payroll; Are last on an authorized medical leave of absence for up to two years (which may be extended …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-disability-section-362Ordinary Disability (Section 362) – Police and Fire Plan
… ten or more years of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If … equal to the greater of: 1/60th (1.66 percent) of your FAS for each year of credited service; or 1/60th (1.66 percent) of your FAS for each year of credited service plus 1/60th of your FAS for …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362Mattituck-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 … generated more than $5 million in budget surpluses. To reduce fund balance and stay within the year-end statutory … unrestricted funds, District officials transferred moneys to the District’s reserves and repeatedly appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mOpinion 91-28
Whether a village board of trustees may use surplus moneys in the villages water fund for sewer or other general village purposes
https://www.osc.ny.gov/legal-opinions/opinion-91-28Opinion 89-46
… §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 … a person who otherwise qualifies for office, but is not a citizen of the United States, may serve as a member of the … a civil office who shall not, among other things, "be a citizen of the United States". Further, Town Law, §23 …
https://www.osc.ny.gov/legal-opinions/opinion-89-46DiNapoli Releases Bond Calendar for First Quarter
… their major public authorities during the first quarter of 2024. The planned sales of $4.36 billion include $3.11 … their major public authorities during the first quarter of 2024 …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… functions to independent contractors. Background The Village of Village of the Branch is located in the Town of … Village of Village of the Branch Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43