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Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. … The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not … by GML. The District has been using a credit union for the deposit and temporary investment of District funds, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Comptroller DiNapoli Releases School District Audits
… they did not timely bill for nonresident students placed in the district. Hyde Park Central School District – Fixed … North Bellmore Union Free School District – Procurement of Professional Services (2019M-95) The board did not comply with the law and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… Purpose of Audit The purpose of our audit was to examine the Sheriff Department’s internal controls over … million for 2013 of which approximately $1.1 million was to finance the Sheriff Department’s operations. Key Finding …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly … 1, 2015 through September 14, 2017. Background The City of Batavia is located in Genesee County. The City has …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Overview – Regional State Park Police Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … that can be included in your FAS calculation is limited to 15 percent of your salary. … Regional State Park Police …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – En-Con Police Officers Plan
… Your pension is based on your years of credited service and your final average …
https://www.osc.ny.gov/retirement/publications/1822/overviewCUNY Bulletin No. CU-248
… Specialty Differential. Affected Employees Employees in the following titles: Staff Nurse Staff Nurse (hourly) … of the Nurses’ Health Specialty Differential is made in accordance with the 2000-2002 agreement with the New York … Practitioners who meet the eligibility criteria contained in the memorandum dated December 9, 2005 from Carmelo …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-248-payment-cuny-nurses-health-specialty-differentialChallenging a Determination – State Police Plan
… with the Hearing Administration Bureau within four months of the initial determination. Anyone who has had a retirement … account , click on “Make a Request” on the top right of your page, then follow the prompts. By email: Email the … you have questions about the hearing process, please visit our Administrative Hearings page , email the Hearing …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationFinal Average Salary – Article 14 Benefits
… on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned … the last three years of employment. If the earnings in any year included in the FAS period exceed the average of … In some cases, certain restrictions may apply. Regular salary; Overtime earned in the FAS period; Holiday pay; …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryPride 2022
… York City’s Stonewall Inn and ignited the modern movement for equality for all. This year, Comptroller DiNapoli will host his third … transgender and queer voices. Pride month is a time for reflecting on the history of the LGBTQ movement, while …
https://www.osc.ny.gov/pride-2022Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… five-member Board of Education, operates one school with 636 students attending kindergarten through eighth grade …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… 3, 2014. Background The Village of Owego is located in the Town of Owego, Tioga County, and has a population of … except payroll and did not perform bank reconciliations in a timely manner. The Village has not filed its annual … parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… as appropriate. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsState Comptroller DiNapoli Releases Municipal Audits
… four recommendations were partially implemented and two recommendations were not implemented. Find out how your …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1East Aurora Union Free School District - Procurement (2023M-125)
… Did not request proposals within the last five years for 43 professional service contracts (91 percent of tested … retain documentation to demonstrate quotes were obtained for 48 purchase and public works contracts (100 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Le Roy Central School District – Reserve Funds (2022M-110)
… District’s reserve policy or transparently fund reserves. In addition, the Board did not take an active role in managing and overseeing reserve fund activity and did not … replenished. Could not demonstrate that $2 million held in four reserves was reasonable or needed. For example, as of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate documentation and controls, the Office of the State Comptroller’s auditors and Department officials … his involvement with the banquet hall or this conflict of interest as required by New York State General Municipal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Greece Central School District – Procurement of Professional Services (2024M-129)
… (Board) and District officials sought competition for the procurement of professional services. Key Findings … and District officials did not always seek competition for professional services. As a result, officials cannot … assure taxpayers that professional services were procured in the most economical way and without favoritism. Of the 51 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024m