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Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… the after-school, soccer and summer recreation programs for free, without full Board consent. Sufficient program …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Tri-Valley Central School District - Financial Management (2020M-17)
… Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, … that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund balance in the general fund in accordance with the law. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Victor Central School District - Financial Management (2019M-62)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Opinion 90-9
… paid all claims against the village" (emphasis added). We are aware of no authority in the Village Law for a village …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Services to Workers Under the Worker Adjustment and Retraining Notification Act
… the Worker Adjustment and Retraining Notification Act (WARN Act or Act), and is effectively overseeing employer compliance with the Act. The audit covered WARN Notices received by the Department that were dated … and Workforce Solutions (DEWS), administers the State’s WARN Act and provides related services. Enacted in 2008, the …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… you retire with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity reduction will be based on your age, your loan balance at retirement and the type of retirement (service or disability). The loan application …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanOperational Advisory No. 3
… to submittal to OSC. Changing chart of account values on vouchers will require waiting until the next scheduled …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderState Police Bulletin No. SP-178
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-178-modification-deduction-code-302-pba-disability-insuranceCUNY Bulletin No. CU-439
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… York State Village Law, Section 3-301. Seek competition for six professional services totaling approximately …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… districts that we audited provide physical education (PE) classes consistently with the regulations of the … Key Findings None of the districts fully complied with PE requirements mandated by State Education Law and … As a result, not all students are receiving the minimum PE required. Nine of the 10 districts audited did not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Monroe County - Financial Condition (2018M-179)
… years. Its combined funds’ 1 available fund balance as of December 31, 2017 totaled only $1.9 million or .13 percent of gross expenditures, after $12.4 million in one-time … plan to phase out the general fund’s subsidizing of the solid waste fund. County officials generally disagreed …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Town of Preston - Financial Management (2018M-81)
… plans to address the Town’s operational and capital needs. Key Findings From January 1, 2015 through December 31, 2017, … During the same period, total fund balance in the highway fund increased by $130,589 (58 percent). Year-end … reserve policies or multiyear financial or capital plans. Key Recommendations Adopt budgets that include realistic …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Town of Frankfort - Board Oversight (2018M-58)
… health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… $138,972. Six water districts and one sewer district rely on general fund advances to finance operations, totaling …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259State Police Bulletin No. SP-188
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insuranceTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Lapeer – Budgeting (2024M-127)
… result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent of the 2024 … findings and recommendations, but indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… Station, such as public service counters at an accessible height. 18 components at the Courthouse, such as signs at …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… components at the Town Hall, such as interior office signs with raised lettering and Braille. 12 components at the Town Court, such as a water fountain mounted at the proper height. Nine components at the … at the Transfer Station, such as accessible parking spaces with signs to identify accessible parking spaces. Two …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27