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Best Practices – Information Technology Contingency Planning
… and demand immediate attention. For example, if the payroll process is identified as a critical function, the plan should include an explanation of how payroll processing will continue in the event of an unplanned IT incident that renders the current payroll system inoperable and/or electronic data …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesOversight of the STEM Incentive Program
… of their financial aid options. The Program provides a full tuition scholarship to State high school graduates who …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programState Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Alfred – Incompatible Duties (Allegany County) The supervisor did not properly appoint, and the … Town of Bainbridge – Justice Court Operations (Chenango County) The justices did not always ensure money due to the … more transparent with how it budgets for the general and highway funds. The board gave taxpayers the impression that …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… did not appropriately approve and document overtime for non-instructional employees. As a result, there is an … the Board of Education did not adopt written policies to ensure that all overtime hours worked were pre-approved, … In addition, officials did not maintain documentation to justify compensatory time earned. New Rochelle City School …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… Genesee and Wyoming Counties) District officials did not properly manage fuel operations. Specifically, the … the transportation supervisor did not update fuel prices in the system and the bills were calculated based on the … by an annual average of $918,000 (12%) from 2020-21 through 2022-23; appropriated fund balance to close projected …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsOpinion 2000-1
… and to which funds the village is not entitled". Since the case at hand does not involve an erroneous or mistaken … of the police officers' legal fees. To the extent that the case of Gaylord v Village of North Collins , 57 Misc 2d 803, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-62
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: A town may establish a capital reserve fund to finance the … to establish one or more public dumps or dumping grounds. In addition, Town Law, §221(1) authorizes town boards to …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2004-4
… paid to the school district's attorney for his services are not mixed with funds of the law firm and the board member … Law, violate the spirit and intent of the statute, are inconsistent with public policy, or suggest …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4More About This Retirement Plan – Forest Rangers Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and … System.) These benefits are provided by Section 383-c of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. Throughout this …
https://www.osc.ny.gov/retirement/publications/1864/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and … benefits are provided by Sections 370-a, 371-a and 375 of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. Throughout this …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – Career Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and … are provided by Article 11, Sections 375-f and 375-g of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. Throughout this …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planState Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… stage for growth, innovation and prosperity at the three companies. I had the opportunity to walk the picket line with … facing them and the auto industry, and I wrote to the companies expressing my concerns over the economic and market … wanted has been reached. It will not only benefit auto companies and workers, but our state and nation as a whole.” …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeChanging Employers – Membership and Enrollment
… in this situation contact us before accepting the new position to be sure they understand the consequences to … in a PFRS 20- or 25-year plan. If a PFRS member accepts employment in a title or position that is not creditable …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… of the year 61,241,605 80,694 Net assets - end of the year $ 65,796,103 $ 80,776 Statements of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2002 … and other purposes $65,796,103 $ 80,776 Statements of individual pension plans and external investment pools are … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsRondout Valley Central School District – Financial Management (2015M-296)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2012 through July 27, 2015. Background … and no amount of appropriated fund balance was used to finance operations. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Newfane Central School District – Financial Condition (2015M-307)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 17, 2015. … $2.8 million more in fund balance than was actually needed to fund operations. The District overfunded two reserves by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… The Port Washington Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates seven schools … necessary training to carry out the claims audit policy. A count of all stored goods was not conducted at least once a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andPearl River Union Free School District – Competitive Procurement (2015M-363)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement process for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the … not properly audit all claims. The Board has not adopted a code of ethics. Key Recommendations Prepare and provide … Audit claims and ensure that approved claims are listed in the official proceedings of the Board. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financial