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Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… $5.9 million were not audited. Instead, a BOCES employee approved the BOCES claims. 22 claims totaling … our findings but indicated that they planned to initiate corrective action. Appendix B includes our comments on issues raised in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Edgemont Union Free School District – Information Technology (2024M-37)
… the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In addition to sensitive information technology (IT) control weaknesses … Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Corning City School District – Claims Auditing (2023M-105)
… determined that: The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … claims auditor’s objectivity and independence. The Board of Education (Board) should have audited these claims. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Gates-Chili Central School District - Financial Management (2019M-53)
… insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by … estimates for revenues and appropriations and the amounts of fund balance and reserves that will be used to fund … District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Cortland County - Financial Management and Reporting (2019M-162)
… officials had accurate and complete financial information with which to manage operations. Key Findings The Legislature … officials: Filed the 2017 annual financial report (AUD) with the State Comptroller’s Office (OSC) 519 days late … ensure the Legislature and County officials are provided with accurate and complete financial information. County …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… 2016-17 budgets overestimated appropriations by an average of 9 percent over these years and did not include more than … plans. District officials retained an annual average of $798,735 in the debt service fund over the past four years … aid in a timely manner. As a result, the receipt of aid totaling approximately $148,672, which could have been …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateMonroe County - Financial Condition (2018M-179)
… (Appendix A). 1 Combined funds include the general and road funds and all enterprise funds. …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The clerk did not remit real property taxes totaling … $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each week, as required by law. The clerk …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… for employees. Roxbury Central School District – Health Insurance Buyouts (Delaware County) Health insurance buyouts may have saved taxpayers approximately … audit period. Three employees received $34,738 in health insurance buyouts that they may not have been entitled to …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Constitutional Tax Limits
… the authority of counties, as well as cities and villages, to impose property taxes. Statutes intended to enforce these constitutional provisions require the Comptroller to withhold certain local assistance payments if taxes are …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitseLearning Videos and Resources
… explanation and guidance on reporting procedures. Check back often for new videos and links to resources. If there … Property Law Industry Handbooks Due Diligence Requirements Contact Reports Processing Unit at [email protected] Due … Industry Handbooks U.S. Securities and Exchange Commission Contact Reports Processing Unit at [email protected] …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesState Authority Contract Approval, Reporting and Filing
… fiscal year. Authorities must also amend reports as this information changes. Instructions Annual Report Form …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingReceiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan ITHP for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Forest Rangers Plan
Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Receiving Your Benefit and Filing Your Option Election
https://www.osc.ny.gov/retirement/publications/1864/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose … amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to … Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of disability …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – New Career Plan
… amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Regional State Park Police Plan
… State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Career Plan
… Career Plan for PFRS Tiers 1 2 3 Article 11 5 and 6 Article 11 Sections 375h and 375i Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… must process your retirement as if you had selected Cash Refund — Contributions (Option ½), with your estate named as …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-election