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Spencerport Central School District – Financial Condition (2016M-254)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… of our audit was to review the District’s reserve funds and extra-classroom activity fund for the period July 1, 2014 … approximately $201.8 million. Key Findings The Board and District officials did not appropriately establish and maintain reserve funds. Extra-classroom activity club …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… March 31, 2016. Background The West Babylon Union Free School District is located in the Town of Babylon, Suffolk … The District operates seven cafeterias located in the high school, junior high school and five elementary schools, which offer breakfast, … West Babylon Union Free School District School Lunch Operations 2016M243 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Albany County – Sexual Harassment Prevention Training (S9-23-05)
… the SHP Training completion status of 278 individuals (235 selected employees and 43 elected officials) due to …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Kings Park Central School District – Fuel Inventory (2015M-282)
… million. Key Findings District officials have not adopted a policy for fuel inventory accountability and there were no … guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition for the period July 1, 2011 through January 7, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Schenevus Central School District – Budgeting (2014M-123)
… not funded according to statutory requirements, and the insurance and debt service reserve funds contained excess …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Jericho Water District – Water Use Charges (2013M-395)
… Board of Commissioners, comprising a Chairman, Secretary and Treasurer, governs the District. The District’s total revenue for the 2012 fiscal year was approximately … water usage charges and real property taxes. The District’s 2012 expenditures totaled approximately $9 million, which …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program threshold, thereby … smaller programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing of a federal program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsCambria Housing Authority – Financial Management (2015M-316)
… 1, 2014 through August 24, 2015. Background The Cambria Housing Authority is located in the Town of Cambria in … which was established pursuant to New York State Public Housing Law, is governed by an appointed five-member Board of … recertify each tenant’s income eligibility for Authority housing and document this recertification in the tenant’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… payment. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mOverview – Information Technology Contingency Planning
… no computer system can be expected to operate perfectly at all times, unplanned service interruptions are inevitable. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewHarford Fire District – Records and Reports (2016M-170)
… inaccurate. Neither the Treasurer nor any other District official performed bank reconciliations. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170SCAM ALERT
… November 27, 2024 NYSLRS is monitoring a potential cyber threat involving Retirement Online . Scammers have created a … Scam Alert NYSLRS is monitoring a potential cyber threat …
https://www.osc.ny.gov/retirement/scam-alertMember Outreach and Presentations
… Services We Offer Pre-Retirement Presentation (Webinar) A NYSLRS representative will provide an interactive 1-2 hour … business with NYSLRS; Applying for retirement and what to expect after submitting their application; and Things … as returning to work and when they will be eligible for a cost-of-living adjustment. We encourage your employees to …
https://www.osc.ny.gov/retirement/employers/member-outreach-and-presentationsPortville Central School District - Financial Management (2018M-245)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245DiNapoli Statement on Executive Budget Proposal
… few and put it back into the hands of ordinary citizens. In the coming weeks, my office will thoroughly review the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalSmithtown Fire District – Capital Project (2014M-231)
… Smithtown Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted fund balance totaled more than $1.3 … million, or 83 percent of 2017 budgeted appropriations. District officials overestimated appropriations by more than … South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new … of the RSSL provides a new 20-year plan, which is optional for Tier 5 members and Tier 6 members who joined before July … form, we strongly recommend you speak with a NYSLRS representative to discuss the impact of changing your …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overview