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Savings Programs: NY 529 and NY ABLE
… programs with tax benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a … account, provided the funds are used to pay for qualified disability expenses. NY ABLE Website “NY ABLE is an important … for the better. The program allows New Yorkers to save for disability expenses without the risk of losing benefits from …
https://www.osc.ny.gov/savingsAurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Key Finding The District did not solicit competition, or retain evidence of soliciting competition, for 97 purchases … Key Recommendation Ensure District officials obtain and retain quotes and bid documentation for purchases in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Jefferson Community College – Procurement (2017M-156)
… 1, 2015 through November 28, 2016. Background Jefferson Community College, which is part of the State University of … Jefferson Community College Procurement 2017M156 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Barnard Fire District – Financial Condition (2015M-145)
… which serves approximately 25,000 residents, is governed by an elected five-member Board of Fire Commissioners. The general fund budget for 2015 totals approximately $3.9 million. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… of Audit The purpose of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, … OneidaHerkimerMadison BOCES Claim Payments 2015M350 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Clarkstown Central School District – Time and Attendance Records (2017M-150)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly enforced the use of time records to track time worked for the period July 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mThree Village Central School District – Fuel Inventories (2015M-271)
… The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates eight schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Purpose of Audit The purpose of our audit was to examine the Authority’s procedures for monitoring water accountability and addressing water loss for the period January 1, 2014 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Massapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … and 14 full-time employees. GML only authorizes group term life insurance policies for employees of a water …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Village of Schuylerville – Procurement (2014M-228)
… The Village of Schuylerville is located in Saratoga County and has a population of approximately 1,400. The Village is … use competitive procedures for the procurement of goods and services as required by statute. A purchase awarded by …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Tompkins County Public Library – Financial Management (2015M-250)
… Public Library is the central library for the Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The Library, which is governed by a 15-member Board of Trustees, serves approximately 47,000 …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… complete report - pdf] Audit Objective Determine whether student enrollment and billings to school districts of … Determine whether student enrollment and billings to school districts of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Town of North Elba – Cash Collections (2020M-49)
… Clerk and departmental collections were properly accounted for and deposited. Key Findings The Clerk did not deposit … Clerk and departmental collections were properly accounted for and deposited …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49DiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… which is $69 million, or 19 percent, less than the $360 million spent by municipalities in 2010. Individually, …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetCost-Saving Ideas: Overtime Planning and Management
… CostSaving Ideas Overtime Planning and Management …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementNorth Warren Central School District – Financial Condition Management (2017M-197)
… period July 1, 2013 through May 31, 2017. Background The North Warren Central School District is located in Warren and … North Warren Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mTown of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Information Technology (IT) controls for the period January 1, 2016 through June 30, 2017. Background …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145More About This Retirement Plan – Police and Fire Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) These benefits are provided by …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planTown of Red Hook - Financial Condition (2018M-171)
… Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171