Search
Divorce – Non-Contributory Plan with Guaranteed Benefits
… must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion of your pension to your …
https://www.osc.ny.gov/retirement/publications/1513/divorceNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… Governor Cuomo today set forth a strong agenda for New York State in 2014. His leadership and vision have pushed New York in a positive direction. Over the past …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… adequate oversight of District financial operations for the period January 1, 2013 through October 31, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2015 totaled $137,792. Key Findings We found errors in … not submitted the required annual financial reports to OSC for the 2011 through 2013 fiscal years. The District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialDiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… Town Clerk Deborah Waldron pleaded guilty Wednesday in Aurelius Town Court to official misconduct and attempted computer trespass, and agreed to resign for her attempts to boost her state retirement benefits by … Waldron from receiving extra money she did not earn. "This case is a warning to any public employee who falsifies …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsEast Aurora Union Free School District - Procurement (2023M-125)
… were obtained for 48 purchase and public works contracts (100 percent of tested contracts) totaling $443,734. Procured …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Village of Canaseraga – Claims Audit (2023M-48)
… 64 claims totaling approximately $114,000 were paid prior to scheduled monthly Board meetings and were not audited prior to payment. 27 claims totaling approximately $24,000 did not … audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Afton Central School District – Fund Balance Management (2023M-18)
audit school district fund balance management afton
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18West Webster Fire District – Financial Management (2023M-23)
… provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and … fund balance was used. The District did not have a written multiyear financial plan and comprehensive capital … Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we … all the charges lacked support to show they were for a valid School purpose . When credit card charges are not reviewed in a timely manner …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userTransportation – 2022 Financial Condition Report
… 2020. Bridge Conditions Have Improved Since 2017, But Are Worse Than in Other States In 2021, New York State was … the owner is State, State Park, Other State and State Toll are included as State-maintained bridges. … The State is …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationIndian River Central School District – Financial Condition Management (2022M-92)
… the Indian River Central School District (District) Board of Education (Board) and District officials adequately managed the District’s financial condition. Key Findings The Board and District … Additionally, the District’s reported surplus fund balance as of June 30, 2021 was 10 percent, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… impacted their ability to provide required services. Of the 2,683 required sessions, therapists documented 605 as … not document another 506 sessions. As a result, 41 percent of the required services may not have been received. Two of the 15 therapists did not schedule makeup sessions, and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andVillage of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund; …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Pomona – Financial Condition (2015M-272)
… which has a population of approximately 3,100, is governed by a Village Board. The general fund’s budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Silver Creek Central School District – Financial Management (2022M-153)
… did not effectively implement corrective actions. As a result, the Board and District officials continued to not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund … deficits when it had operating surpluses; the swing in operational results totaled $9.7 million. As of June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153State Agencies Bulletin No. 308
… of the new Fiscal Year 2002 process. Affected Employees All agencies - Fiscal Year beginning April 1, 2002 OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… have an interest in. Consider holding a public hearing when entering into a new ambulance service contract. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Brunswick Central School District – Financial Condition (2014M-002)
… aside in each reserve, how each reserve would be funded or when the balances would be used. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002