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City of Peekskill – Financial Condition (2014M-105)
… Purpose of Audit The purpose of our audit was to examine the City’s financial condition to determine if City officials were effectively managing the …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Operational Advisory No. 15
… various Sections in Chapter VII, Section 10 of the Guide to Financial Operations regarding Cash Advances. Chapter VII … a Cash Advance For specifics, please visit the Guide to Financial Operations , Chapter VII, Section 10 . … Cash …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesXVI.3.G Legal Compliance – XVI. Financial Reporting
… 1200 – Generally Accepted Accounting Principles and Legal Compliance , (1200.108-.111 Conflicts between Legal Provisions and GAAP) Process and Document Preparation: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceSeminars for Local Officials
… that balancing your role as a local government official with your home and work lives is not an easy task and that …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsVolunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters. General Municipal Law 12 authorizes the governing board of a municipal corporation or fire district to provide for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersTown of Fayette - Long-Term Planning and Information Technology (2019M-234)
… long-term financial and capital plans for a three- to five-year period. Develop and implement written IT … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Bemus Point Central School District - Capital Projects (2019M-212)
… could have presented the capital project to the voters in a more transparent manner. The Board did not approve …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Pittsford Central School District – Payroll (2021M-129)
… improvement opportunities. District officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Cortland Housing Authority – Financial Condition (2015M-205)
… Purpose of Audit The purpose of our audit was to assess the Authority’s financial … The Cortland Housing Authority is located in the City of Cortland in Cortland County and was established to provide … The Authority is governed by a seven-member Board of Commissioners. Operating expenditures for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… December 31, 2015. Background The Deer Park Union Free School District is located in the Town of Babylon in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Village of Remsen Audit Follow Up – 2020M-119-F
… were implemented. The Board was unable to provide a reasonable explanation for taking no corrective action. … village audit …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fComptroller DiNapoli Releases School Audits
… budgeted appropriations and estimated revenues with actual operating results for 2015-16 through 2017-18 and … they were paid. While all 36 claims paid appear to be for actual and necessary district expenditures, auditors found no …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… following audits have been issued: Development Authority of the North Country (DANC): Oversight of Procurements and … terms of procurement reporting and determining reasonable cost. New York State Energy Research and Development …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsAvailable Pension Payment Options – State Police Plan
… for other payment options. These requests must be outlined in detail by you and then approved by us for legal and …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsAvailable Pension Payment Options – Special 20- and 25-Year Plans
… provides the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments … option will provide you with a reduced monthly benefit for your lifetime. When you die, the unpaid balance of your … option will provide you with a reduced monthly benefit for your lifetime and is based on your birth date and that of …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsState Comptroller DiNapoli Releases School & Municipal Audits
… local government and school audits were issued. Village of Stamford – Claims Audit (Delaware County) The board did … the board approved 890 claims totaling $8.2 million. Of the 200 claims totaling $1 million that were examined, 78 … in health insurance appropriations; this appropriation is $3.4 million, or 43%, more than the $7.9 million projected …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school audits have been issued. Dansville Central School District – Information Technology and Non-Instructional …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … limit. The District did not have a Board-adopted policy to communicate the purpose of its reserve funds, optimal … is in compliance with statutory limits and develop a plan to reduce unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Escalation – Article 14 Benefits
… index. Service retirement benefits can be eligible for either full or partial escalation. If a benefit is eligible for full escalation, it will increase or decrease each April … below the original amount paid. The full escalation date for a service retirement is the first day of the month …
https://www.osc.ny.gov/retirement/publications/1644/escalationTown of Eastchester – Parking Ticket Collections (2012M-246)
… the Court receivables for parking offenses for the period January 1, 2010, to May 31, 2012. Background The Town of … five-member Town Board including the Town Supervisor. From January 1, 2011, to May 31, 2012, Town employees issued over … that have been outstanding for more than five years and 9,526 unpaid parking tickets totaling $1,039,460 outstanding …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246