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Village of Milford – Board Oversight (2018M-25)
… Board provided adequate oversight of the Clerk-Treasurer’s duties for the period June 1, 2016 through October 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Massena Central School District – Financial Condition (2016M-21)
… benefits accrued liability reserve by about $7.1 million and the tax certiorari reserve by about $1.5 million as of … compliance with the statutory limits. Review current EBALR and determine whether it is necessary and funded at appropriate levels; review and estimate the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Schroon Lake Central School District – Financial Condition (2014M-145)
… recent reductions in State aid and the impact of the tax cap legislation. Key Recommendations Ensure that … by law is used to reduce the next year’s real property tax levy. Adopt budgets with reasonable expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Copenhagen Central School District – Financial Condition (2016M-142)
… The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and Pinckney in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Brunswick Central School District – Financial Condition (2014M-002)
… The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is governed by an elected … nine-member Board of Education. There are two schools in operation in the District, with approximately 1,200 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Employer Annual Invoice
… Role, we notify you when your invoice is available in Retirement Online . Payment of your annual invoice is due … prompts). (Return to Top) Rev. 11/24 … NYSLRS employers log on to our online programs to view their annual invoice in …
https://www.osc.ny.gov/retirement/employers/employer-annual-invoiceOpinion 99-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 97-13
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … taken during the suspension. A volunteer firefighter in a fire district fire department may not be granted points … commissioners. You ask whether a volunteer firefighter in a fire district fire department may earn points toward a …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Court-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… Thomas P. DiNapoli and United States Attorney for the Southern District of New York Geoffrey S. Berman … Cathy Seibel imposed today’s sentence. "Mr. Bayard abused the trust placed in him and pocketed $1.4 million from an … and partnership with United States Attorney Berman and the Postal Inspection Service, we uncovered Mr. Bayard’s …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementState Agencies Bulletin No. 1260
… positions who are members of OMCE Background The dues structure for the Organization of New York State Management/Confidential … Employees, Incorporated (Deduction Code 209 ) is based on the employee's grade level or status as a non-graded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1260-organization-new-york-state-managementconfidential-employeesBroome County – Financial Condition (2013M-224)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. Background …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Gouverneur Central School District – Financial Management (2016M-351)
… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member … cash receipts and received payments that were not included in her contractual agreement. The Board did not enforce …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of … budgeting practices generated approximately $2.4 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Willsboro Fire District – Financial Controls (2014M-156)
… Willsboro Fire District is a district corporation of the State, distinct and separate from the Town of Willsboro and … balances in the check book registers, maintain accounting records with cash accounts and subsidiary revenue and … Board did not conduct an annual audit of the Treasurer’s records for the 2013 fiscal year. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Watertown City School District – Financial Condition (2016M-85)
… July 1, 2014 through October 31, 2015. Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Alexandria Central School District – Financial Condition (2016M-5)
… the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The Alexandria … District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in St. Lawrence County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Indian River Central School District – Financial Condition (2016M-287)
… The Indian River Central School District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. Lawrence County. The District, which operates eight …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Opinion 88-5
… (reduction of health insurance benefits) GENERAL MUNICIPAL LAW, §92-a: A town may provide health insurance coverage at town …
https://www.osc.ny.gov/legal-opinions/opinion-88-5