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KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)

… school districts whose students comprised an average of 95 percent of the student population during the 2011-12 and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256

Village of Hempstead – Budget Review (B7-16-4)

… to submit to the State Comptroller each year, starting with the fiscal year during which the local government is … future is limited. The Village’s proposed budget complies with the tax levy limit. The Village’s proposed budget …

https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4

State Agencies Bulletin No. 1946

… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-tax

DiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds

… County. Lisa Stone, 44 of Hammondsport, was charged with grand larceny in the third degree (class D felony) and … their position to steal taxpayer money will not get away with it,” said DiNapoli. “My office is working hard every day … filing a complaint online at [email protected].us , or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-funds

East Ramapo Central School District – Financial Condition (2013M-141)

… note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). Unless these …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141

Trumansburg Central School District – School Lunch Operations (2015M-171)

… for the 2014-15 fiscal year are $514,510, funded primarily with federal and State aid and revenue from the sale of food …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171

Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)

… established the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key Findings The … properly established the tax certiorari reserve fund and maintained it at a reasonable level. However, District … Reliable records were maintained, such as a complete and accurate listing of all outstanding tax certiorari cases, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163

Falconer Central School District – Financial Management (2016M-146)

… County. The District, which operates three schools with approximately 1,100 students, is governed by an elected … the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use excess … to other reserves established and maintained in compliance with statutory directives. … Falconer Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146

Village of Lyons Falls – Financial Management (2013M-393)

… The Village of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, which comprises the elected Board of Trustees. … adopting a fund balance policy, establishing a contingency and tax stabilization reserve and entering into an agreement …

https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393

Agency Financial Reporting Package

… date specified in each area. The State's accounting and financial reporting system under the control of OSC provides for the collection, summarization and reporting of unique financial data and information maintained at State agencies. Financial data …

https://www.osc.ny.gov/state-agencies/agency-financial-reporting-package

Town of Stratford – Supervisor’s Records (2013M-11)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background The Town of Stratford is located … (OSC) was supported by the accounting records. We did not find evidence in the 2011 and 2012 Board minutes that the …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11

Opinion 90-2

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Powers and Duties (contract for library services with, or grant to town library) EDUCATION LAW, §256: A village may … library services, the amounts appropriated by a town to fund its share of the contract are charged only to the …

https://www.osc.ny.gov/legal-opinions/opinion-90-2

25-Year Benefit (Section 384) – Special 20- and 25-Year Plans

… Eligibility You will be eligible to retire with 25 or more years of creditable service, regardless of … members whose employers offer a one-year FAE. The Benefit With at least 25 years of creditable service, your pension … of your FAE. If you are age 60 or older at retirement, with less than 25 years of creditable service, you will …

https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384

Chateaugay Central School District – Leave Accruals (2016M-149)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records … without supervisory oversight and District officials did not perform periodic reviews of employee leave accrual balances to ensure their accuracy. Key Recommendations Ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149

State Comptroller DiNapoli Releases Audits

… the issues identified in the initial audit report. NYC Department of Transportation — Street Construction-Related Permits (2020-N-6) The NYC Department of Transportation (DOT) issues 150 different …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-audits

Escalation – Article 14 Benefits

… Once you become eligible for a cost-of-living adjustment (COLA), your benefit will include either the COLA or escalation (if eligible), whichever adjustment …

https://www.osc.ny.gov/retirement/publications/1644/escalation

Town of Eastchester – Parking Ticket Collections (2012M-246)

… for parking violations. Key Findings The Court’s parking ticket collection rate exceeded 85 percent during fiscal … August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated that parking ticket …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246

Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… of Education. The District currently operates one school with approximately 600 students and 130 employees. The … be used or replenished. We found no significant exceptions with the District’s financial controls over Extra-Curricular … in a manner that benefits District taxpayers and complies with statutory requirements. There are no recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra