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Cortland Housing Authority – Financial Condition (2015M-205)
… 2015. Background The Cortland Housing Authority is located in the City of Cortland in Cortland County and was established to provide low-rent …
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)
… The Deer Park Union Free School District is located in the Town of Babylon in Suffolk County. The District is governed by an elected seven-member Board of Education. The District’s …
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
… was unable to provide a reasonable explanation for taking no corrective action. … village audit remsen follow up …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fComptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… that DANC officials have provided appropriate oversight for procurements and the loan programs, having established … in October 2011 by the Public Service Commission for utility charges associated with its newly enacted Energy … As a result, the office has multiple mechanisms in place for implementing and evaluating the effectiveness of its …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsAvailable Pension Payment Options – State Police Plan
… (Option 0) This option provides the maximum benefit payment to you each month for the rest of your life. Under … within the five- or ten-year period. Alternative Pension Payment Options If the options described here do not meet … your needs, we will consider written requests for other payment options. These requests must be outlined in detail by …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsAvailable Pension Payment Options – Special 20- and 25-Year Plans
… 0) This option provides the maximum benefit payment to you each month for the rest of your life. Under this … Cash Refund — Contributions ( Available only to members with annuity savings contributions on deposit ) This option will provide you with a reduced monthly benefit for your lifetime. When you …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsState Comptroller DiNapoli Releases School & Municipal Audits
… procedures were inadequate. The department hosted 15 tournaments and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. … the district’s proposed budget includes approximately $11.3 million in health insurance appropriations; this …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… have not adopted adequate security policies and procedures to safeguard IT assets. Further, the board has not adopted … and implementing shared services with other districts to achieve cost savings and maintain programs for students. … Auditors reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments were …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsEscalation – Article 14 Benefits
… is the first day of the month following the date you complete or would have completed 25 years of service credit. If you begin collecting your service retirement benefit prior to … rate of increase or decrease will be reduced by 1/36th. If you retire more than three years prior to the full escalation …
https://www.osc.ny.gov/retirement/publications/1644/escalationTown 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-246Town of Butternuts – Highway Facility Capital Project (2021M-94)
… and could have improved its monitoring of the Project. As a result, total costs to complete the highway garage exceeded the maximum estimated … which should have been competitively bid in accordance with New York State General Municipal Law (GML). Obtain an …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… District is located in Allegany County and is governed by an elected seven-member Board of Education. The District … have addressed the deficiencies previously identified by our office. Key Recommendations Adopt and implement a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2012 … 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andBuffalo City School District – Special Education and Grant Administration (2017M-73)
… City of Buffalo in Erie County. The District is governed by an elected nine-member Board of Education and operates 56 … bills based on nonresident tuition (NRT) rates calculated by the New York State Department of Education (NYSED), but …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York … alternatives at 8.39%. The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly … … New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterCounty of Putnam – Recreation and Golf Course Collections (2024M-50)
… corrective action. Appendix B includes our comment on an issue raised in their response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the … accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide … to ensure transactions were recorded accurately and in a timely manner. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0