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Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… July 1, 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town of Islip, Suffolk … Bay Shore Union Free School District Financial Condition and Audit of Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsLynbrook Union Free School District – Special Programs (2016M-45)
… District officials did not adequately segregate the summer playground program Director’s duties or implement … Records maintained by the Director pertaining to the playground program were incomplete and inaccurate. Checks for … supervisory reviews. Develop procedures to ensure that all playground program records are complete and accurate. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45City of Troy – Financial Condition (2015M-185)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately 50,130 residents. The City is governed by an elected nine-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Commack Public Library District – Selected Financial Operations (2015M-132)
… 1, 2013 through November 30, 2014. Background The Commack Public Library District is located in the Town of Huntington … take steps to clarify that the Treasurer’s position is a public officer and have the Treasurer take and file an oath … Commack Public Library District Selected Financial Operations 2015M132 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… internal controls over the Board’s claims auditing process for the period January 1, 2011, through October 31, 2012. … governs the Town. The Town’s budgeted expenditures for the 2013 fiscal year totaled approximately $1.1 million. … date, and claims totaling more than $1,400 were paid for a service contract which was expired. Informal procedures …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133One-Year FAE – Special 20- and 25-Year Plans
… employer adopted it before April 1, 2012. Overview The one-year FAE includes eligible payments earned in the 12 months right before you retire. The types of payments included in a one-year FAE are the same as the types of payments included in a three-year FAE. Your pension …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeBrewster Central School District – Financial Condition (2014M-224)
… July 1, 2012 through December 4, 2013. Background The Brewster Central School District is located in the Town of … Brewster Central School District Financial Condition 2014M224 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Greenwich Central School District – Claims Auditing (2016M-37)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … auditor did not consistently audit all claims related to the capital fund prior to payment. Key Recommendation The Board should ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… is a public benefit corporation that was established in 1991 by an act of the New York State Legislature, at the … Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Village of Victory – Audit Follow Up (2010M-35-F)
… Village of Victory Audit Follow Up 2010M35F …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… to learn the location, use and operation of the emergency doors, fire extinguishers, first-aid equipment and windows as a means of escape from fire or accident. These …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79DiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… offices since March 22. A halt to travel, the decline in retail activity and the large and growing numbers of New … by consumers’ growing reliance on e-commerce shopping for products that are now subject to State and local sales taxes. …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownDiNapoli Announces State Contract and Payment Actions for January 2017
… and ski facilities. $420,000 to Buffalo Bills Inc. for game day operations for the professional football team. …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017DiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… that are certified free of any link to deforestation, a leading cause of climate change. As a result of the … the very ecosystems that agriculture depends on, and is a short-term business model that poses long-term threats … standards. The companies are expected to explain what steps they are taking above and beyond the benchmarks …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policyAccidental Death Benefit – Forest Rangers Plan
… not due to your own willful negligence, an accidental death benefit may be payable on your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving … Compensation benefit paid or payable because of your death). Any accumulated contributions will be refunded to …
https://www.osc.ny.gov/retirement/publications/1864/accidental-death-benefitAccidental Death Benefit – Regional State Park Police Plan
… Regardless of your years of service credit, if you die as the natural and proximate result of an on-the-job accident … order: First, to your surviving spouse for life; Second, where there is no surviving spouse or in the event of his or … for benefit payments, and the payments made to that time do not equal or exceed the amount of the ordinary death …
https://www.osc.ny.gov/retirement/publications/1867/accidental-death-benefitComptroller DiNapoli: 26 School Districts in Fiscal Stress
… fiscal stress” and the remaining 21 as “susceptible to fiscal stress.” The scores are based on the evaluation of …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressCapital – 2021 Financial Condition Report
… $421.9 million (322.1 percent). This category’s share of total capital spending increased from 1.3 percent to 4.5 … resources from the Dedicated Infrastructure Investment Fund. These included certain funding provided to the Thruway … by public authorities funded directly from State-Supported bond proceeds, while figures for Division of the Budget …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… payroll and the accumulation and use of leave accruals for the period January 1, 2011, to August 31, 2012. Background The Town of Wawarsing is located in Ulster County and has a population of approximately … were not accurately maintained and may have resulted in employees receiving payment for leave time to which they …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Town of Sodus – Financial Management and Professional Services (2013M-99)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and procurement of … inaccurate revenue and expenditure estimates, which led to the accumulation of significant surplus funds. The Board … funds. Consider amending the Town’s procurement policy to include the use of competitive methods when procuring …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99