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Opinion 92-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … Law, article 18 under the following circumstances. You state that the chairman has borrowed money from the planning …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 91-26
… with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), 801, 806: A member of a public library board of trustees … to perform services in connection with the construction phase of the project once voter approval of the project was … 802 is applicable. Under General Municipal Law, §800(3), a municipal officer or employee has an interest in any …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Connetquot Public Library – Cash Disbursements (2017M-125)
… on three credit card claims either contained a confirming purchase order (PO) or did not have sufficient supporting … Treasurer maintains custodial control over the Library’s bank accounts, and limit signatory rights on the bank accounts. Establish a petty cash policy that limits the …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Ordinary Death Benefit – New Career Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The … also payable to your beneficiary. Eligibility An ordinary death benefit may be payable to your designated beneficiary …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The … also payable to your beneficiary. Eligibility An ordinary death benefit may be payable to your designated beneficiary …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitVillage of Richfield Springs – Justice Court (S9-14-1)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … is not reporting potential traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely … the DMV pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… 16,856 payments totaling approximately $2.23 million in fines, surcharges and fees from January 1, 2012 through … Periodically review and reconcile the DMV pending-ticket log with the Court’s caseload activity to ensure that tickets are properly reported, as paid or enforced, in a timely manner. Assess the risk …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Massena Central School District – Financial Condition (2016M-21)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Massena Central School District is located in the Village of Massena in St. Lawrence County. The District, which … students, is governed by an elected nine-member Board of Education. The 2015-16 operating budget was approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Chittenango Central School District – Financial Management (2016M-294)
… Budgeted general fund appropriations for the 2015-16 fiscal year were approximately $37 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Village of Pomona – Financial Condition (2015M-272)
… our audit was to examine the Village’s financial condition for the period June 1, 2014 through July 10, 2015. Background … Village Board. The general fund’s budgeted appropriations for the 2015-16 fiscal year totals approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of East Hampton – Information Technology (2015M-187)
… access right to the financial and real property tax software. The Board has not adopted a comprehensive disaster … The Treasurer has administrative rights to the financial software and the Clerk has supervisor-level access to the real property tax software. Key Recommendations Adopt policies and procedures …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly … . A member with a DRO can choose a PLS option. If the DRO addresses the PLS, NYSLRS will review the terms of the DRO …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementTiconderoga Central School District – Financial Condition (2013M-154)
… audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. … update a multiyear financial plan to provide a framework for future budgets and facilitate the District’s management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Goshen Central School District – Financial Condition (2017M-46)
… our audit was to review the District’s financial condition for the period July 1, 2015 through January 9, 2017. … with approximately 2,900 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $67 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… Fiscal Year 2023-24. For the three-month period ending Sept. 30, 2023, Fund investments returned an estimated …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterAddison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, Rathbone, … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Management of Energy Consumption
… to January 31, 2012. Background Executive Order No. 111 (EO 111) issued on June 10, 2001, directs State agencies and … 2010, have not achieved the reduction goals set forth in EO 111. Had officials met the energy reduction goals stipulated in EO 111, we estimate OCFS could have saved approximately …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionSelected Aspects of Discretionary Spending
… transportation services throughout the seven counties of Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … overall objectives. Each public authority should have formal policies and procedures specifying the types of … and the dollar thresholds, supporting documentation, and formal approvals that are necessary to be accountable for …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases School Audits
… District and the Liverpool Central School District . “In an era of limited resources and increased accountability, … how user access rights should be established or modified. In addition, the purchasing agent has access to parts of the … of compensation and benefits provided to employees. In addition, many duties within the payroll process have been …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0