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eLearning Videos and Resources
Reporting Abandoned Property Videos and Resources explanation and guidance on reporting procedures
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesEmerging Manager Program
… The Emerging Manager Program of the New York State Common Retirement Fund (the … Public Equities | Private Equities | Fixed Income | Real Assets | Real Estate | Credit & O/ARS If you have individual …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerV.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed to … GO bond spending and reimbursement transactions. If a GO related program code is used on an SFS transaction, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classSullivan County – Fiscal Stress (2013M-81)
… Legislature. The County’s total 2013 appropriations for all funds was approximately $192.7 million. Key Findings … and they have developed reasonable budgetary estimates for most major revenues and expenditures, the County’s … financial condition has declined over the last few years. For the years between 2007 and 2011, the County has spent …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Eligibility, the Benefit and Filing – Police and Fire Plan
… 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service … retire with full benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You must have at least five …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… for felony grand larceny Monday after an investigation and audit found she allegedly stole more than $4,000 in … P. DiNapoli. "Ms. Haverley took advantage of her position and abused the public's trust by pocketing public dollars," … degree grand larceny, a Class D felony. She was arraigned Tuesday at Veteran Town Justice Court and released on Chemung …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… through September 18, 2013. Background The Slaterville Springs Fire District is a district corporation of the State, … accounts and budget-versus-actual activity. … Slaterville Springs Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Brookhaven-Comsewogue Union Free School District , New … District and the Yonkers City School District . “In an era of limited resources and increased accountability, it’s … balance, which has gone unused. The effective percentage of the district’s unrestricted fund balance is 16 percent of …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… as using requests for proposals (RFPs), when procuring professional services. The City awarded contracts to four out of seven professional service providers without evidence of any … support ($19,116). In addition, the City paid another professional service provider approximately $129,000 for …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Area #9 – Wireless Network – Information Technology Governance
… often used as extensions of wired networks, even minor IT security weaknesses on wireless networks can expose internal … a wireless environment requires certain additional security precautions to prevent unauthorized access and … WPA3); Changing the administrative password (used by the administrator to set up the wireless access point) from its …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and capital … project expenditures for the period July 1, 2009, to December 11, 2012. Background The Fairport Central School … maximum of 4 percent of the ensuing year’s budget. To reduce the fund balance and stay within the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalDiNapoli Announces Sale of General Obligation Bonds
… announced the details of the competitive sale scheduled for March 10, 2015 of tax-exempt and taxable New York State … 2015C Tax-Exempt Refunding Bonds would provide funds to refund certain outstanding general obligation bonds of the … dated the date of delivery, expected to be March 19, 2015. A copy of the Preliminary Official Statement which contains …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsTown of Barrington – Financial Management (2017M-103)
… The Town of Barrington is located in Yates County and has a population of approximately 1,700. The Town is governed by … Budgeted appropriations for 2017 total approximately $1.6 million. Key Findings As of December 31, 2016, the … and the Board did not perform annual audits of the books and records of officers or employees who received or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Town of Pittsfield – Disbursements (2013M-82)
… Board, which includes the Town Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are … during our audit period. Moreover, we found that the Highway Superintendent was underpaid by a total of more than …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… January 1, 2014 through September 29, 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The Authority was established …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial condition of the Town’s sewer fund for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The … of seven elected members. The District’s budgeted general fund appropriations for the 2013-14 fiscal year are … million in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… access, breach notification, data backup, and disaster recovery. Key Recommendations Adopt structurally balanced … access, breach notification, data backup and disaster recovery. … Village of Brightwaters Financial Operations …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCity of Lockport – Fiscal Stress (2013M-330)
… 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and … We estimate that the City will realize operating deficits in the general fund ($1.5 million), water fund ($275,000), … because City officials did not include realistic estimates in the 2013 adopted budget. The City’s December 31, 2012 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Opinion 91-22
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation) FIRE PROTECTION AND PREVENTION -- Fire Police Squad (authority to incorporate …
https://www.osc.ny.gov/legal-opinions/opinion-91-22