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DiNapoli Announces Latest Fiscal Stress Scores
… DiNapoli's Fiscal Stress Monitoring System has designated 25 municipalities across the state as fiscally stressed . … P DiNapolis Fiscal Stress Monitoring System has designated 25 municipalities across the state as fiscally stressed …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresBradford Central School District – Claims Auditor (2022M-157)
… whether the Bradford Central School District (District) claims auditor performed a proper claims audit. Key Findings The claims auditor did not perform a proper claims audit because … whether the Bradford Central School District District claims auditor performed a proper claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Heuvelton Central School District – Procurement (2023M-55)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … that the District is procuring goods and services in the most prudent and economical manner. Officials: Could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Remsen Central School District - Claims Audit Process (2019M-86)
… report - pdf] Audit Objective Determine whether the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive claims paid by check … Determine whether the claims auditor audited and approved claims before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students enrolled … Determine if tuition billings for Warsaw Central School District District students enrolled in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140State Comptroller DiNapoli Releases School District Audits
… not audit and approve claims before payment as required. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board of … did not ensure that goods and services were procured in accordance with the purchasing policy and procedures. We … Agent ensured that goods and services were procured in accordance with the DelawareChenangoMadisonOtsego Board of …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesChautauqua Lake Central School District – Procurement (2024M-3)
… District officials deviate from adopted policies, there is an increased risk that goods and services will not be … $166,000. Did not adequately review purchases made to ensure charges were appropriate, resulting in … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… death benefit may be payable. This benefit would equal the pension reserve that would have been established under the … Section 384 or Section 384-e) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – State Police Plan
… pension reserve that would have been established under the State Police retirement plan (Section 381-b) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Forest Rangers Plan
… or this special plan as of the date of your death. A comparison will be made and the greater benefit will be paid. …
https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefitsTown of Erwin – Justice Court (2017M-266)
… uncorrected. The Justices did not ensure that vehicle and traffic violations were adjudicated and reported in a timely … any discrepancies. The Justices should review the Traffic Safety Law Enforcement and Disposition reports to …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Village of Nassau – Budgeting (2018M-3)
… June 1, 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in … represents 68.5 percent of the 2017-18 appropriations. Village officials have not developed a comprehensive, written … fund balance in the general fund in a manner that benefits Village residents. Develop and adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3State Comptroller DiNapoli Releases Municipal Audits
… statutes but did not obtain quotes. Quotes should have been obtained for 23 claims totaling approximately $125,600. … P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… steps forward to confront the gun violence, racism and mental health issues that contributed to these tragedies." Track … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlNewfane Central School District – Financial Management (2020M-88)
… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Accounts Payable Advisory No. 64
… Subject: Reissuing Fraudulently Cashed Checks Reference: Guide to Financial Operations (GFO), Chapter XII.9.C … money timely. For more information, please refer to the Guide to Financial Operations, Chapter XII, Section 9.C …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksNorth Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … 2017. Background The North Warren Central School District is located in Warren and Essex counties. The District has … appropriated fund balance that was not used as planned to fund operations. The budgets overestimated appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mAdditional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public … sick leave days (which cannot exceed 165) by 260. Credit for your unused sick leave at retirement cannot be used to: …
https://www.osc.ny.gov/retirement/publications/1867/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – State University Police Plan
… and Social Security Law, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public … sick leave days, which cannot exceed 165, by 260. Credit for your unused sick leave at retirement cannot be used to: …
https://www.osc.ny.gov/retirement/publications/1823/additional-service-credit-sick-leave-section-341j