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Opinion 97-6
… discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surcharge revenues to construct housing for enhanced emergency telephone system) -- Powers and Duties (expenditure of … of constructing an addition to house an enhanced emergency telephone (E911) system which is determined by the county …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Fire Island Union Free School District – Leave Accruals (2015M-289)
… records were accurately recorded for the period July 1, 2014 through August 31, 2015. Background The Fire Island … for the 2015-16 fiscal year total approximately $5.6 million. Key Finding District officials maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Mount Pleasant Central School District – Financial Condition (2015M-82)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Pleasant Central School District is located in the Town of Mount Pleasant, in Westchester County. The District is governed by the Board of Education, which comprises of seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… Purpose of Audit The objective of our audit was to examine BOCES’ purchasing and asset … Background The Eastern Suffolk BOCES is an association of 51 component school districts. The BOCES, which provides … Eastern Suffolk Board of Cooperative Educational Services Purchasing 2016M194 …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Hicksville Union Free School District – Purchasing (2016M-34)
… Purpose of Audit The purpose of our audit was to examine the … $130.2 million. Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34IX.12.G Check Clearance Patterns – IX. Federal Grants
… A “check clearance pattern” projects the amount subtracted from a state’s bank account each day after the state makes a … A check clearance pattern projects the amount subtracted from a states bank account each day after the state makes a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsAccounts Payable Advisory No. 35
… added for certain payments where agencies receive volume discounts based on timeliness of payment. Agencies are not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsRockland County Community College - Employee Benefits (2020M-5)
… to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts … officials generally agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5State Agencies Bulletin No. 2169
… of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when the form is no longer valid, to ensure employees with expired … of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyFinancial Condition and Outlook
… Purpose To determine the financial condition of the State University Hospital of Brooklyn (Hospital). … To determine the financial condition of the State University Hospital of Brooklyn Hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookSUNY Bulletin No. SU-382
… agencies of a program that will automatically update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure employees with expired … withholding exemption. To notify the withholding agent, Form 8233 should be accurately and timely completed, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxState Comptroller DiNapoli Releases School Audits
… at greater risk for unauthorized access, misuse or loss. In addition to finding sensitive information technology (IT) … and calculated correctly. District officials made errors in 76% of district employees’ accrued leave calculations. The … reviewed, 23 had errors totaling $8,530, including $4,900 in payments for unused vacation leave which were not …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… building access accounts. Although we determined that the District had a process for granting access and adding information into the Building Access System (BAS) for employees during the hiring process, including background checks, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… 2013. Background The Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, … the Board, the annual financial report is filed with OSC in a timely manner, and the Secretary-Treasurer’s records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsDebt – 2023 Financial Condition Report
… next five years, declining to $3.7 billion in SFY 2027-28. For both SFYs 2020- 21 and 2021-22, new debt issuances were … two years. It also continues to authorize debt issuance for MTA purposes in excess of the 30-year maximum term limit, … agencies have previously cited issuing additional debt for operating purposes as a potential risk factor that may …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… 2018, Cesar reported that said check was lost, and hence a stop payment was issued. As a result, the New York State and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chenango Valley Central School District , East … and the Hannibal Central School District . "In an era of limited resources and increased accountability, it's … the director is not adequately reviewing the accuracy of payroll, in particular in situations where wages or pay …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsMore About This Retirement Plan – Police and Fire Plan
… retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System … 14. The information in this publication does not apply to you. Throughout this publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planCuba-Rushford Central School District – Financial Management (2015M-125)
… The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, Cuba, Friendship, New Hudson and Rushford in Allegany County and the Towns of Farmersville, Freedom, Hinsdale, Ischua and Lyndon in Cattaraugus County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Port Byron Central School District – Financial Condition (2014M-71)
Port Byron Central School District Financial Condition 2014M71
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71