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Scio Central School District – Payroll (2017M-10)
… through December 22, 2016. Background The Scio Central School District is located in the Towns of Alma, Amity, … Wirt in Allegany County. The District, which operates one school with approximately 320 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Wynantskill Union Free School District – Payroll (2016M-66)
… District officials established adequate procedures for payroll to ensure employees were accurately paid at their … of this report. … Wynantskill Union Free School District Payroll 2016M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Beaver River Central School District – Payroll (2016M-247)
… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through February … of this audit. … Beaver River Central School District Payroll 2016M247 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Keene Central School District – Claims Processing (2015M-299)
… Central School District is located in the Towns of Keene and Jay in Essex County. The District, which operates one … that ensure that claims are audited in a timely manner and in accordance with District policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Lake Pleasant Central School District – Payroll (2016M-8)
… the Town of Lake Pleasant and the Village of Speculator in Hamilton County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ procurement for the period July 1, 2014 … approximately 100 educational and administrative services to its 15 component school districts and their 15,600 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mFranklin Central School District – Health Insurance Cost Savings (2016M-50)
Franklin Central School District Health Insurance Cost Savings 2016M50
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Opinion 93-5
… have been made by the board, "shall constitute" the budget for the ensuing fiscal year (Town Law, §109[3]). Pursuant to … AD2d 469, 336 NYS2d 795, affd 35 NY2d 266, 360 NYS2d 814; Application of Iver Johnson Sporting Goods Co. , 7 Misc 2d … especially followed in cases where the act to be taken is for the benefit of the public (see Looney v Hughes , 26 NY …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property … or function, such as the administration of a municipal justice court, municipal snowplowing or the centralization of …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerWyandanch Union Free School District – Budget Review (B23-7-1)
… The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, … Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to … with the fiscal year during which the school district is authorized to issue the deficit obligations, and for each …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Adirondack Central School District – Financial Condition (2016M-184)
… School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, Ava, Boonville, Forestport, Lee, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… special act school district located in Westchester County, and provides education to students from a residential … fiscal year when the New York State Education Department and the New York State Division of Budget authorized tuition … for the District. The District could improve its billing and collection procedures. As of June 30, 2013, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Mall project in Hempstead. “The Green Acres project has drawn noticeable criticism in the community,” said DiNapoli. … of Valley Stream Union Free School District 30 will focus on budgeting practices and the resulting property tax levy … Mall project. The review of the Hempstead IDA will center on compliance with policies and procedures related to …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Chappaqua Central School District … tentative budget includes a tax levy of $12,090,011, which is within the limit established by law. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… to help maintain continuity of business office operations and prevent unauthorized computer use, access and loss. Officials also did not establish written procedures for granting, verifying, changing and disabling network user account access, including business …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. … DCAP and HRA in a timely manner. East Rochester Union Free School District – Procurement (Monroe County) District … policies as required. Kenmore-Town of Tonawanda Union Free School District – Change Orders (Erie County) The board and …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsBecoming Eligible for a Benefit – En-Con Police Officers Plan
… completing 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having … when you were an active member. Vesting is automatic — you do not have to fill out any paperwork or file an application …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitAlternative and Out-of-Service Death Benefits – State Police Plan
… Alternative Death Benefit If you die in service after you are eligible to … your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of … Death Benefit If you are a vested member with at least ten years of credited service, but you have not retired, and …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsCapital Planning (Follow-Up)
… transportation in Erie and Niagara counties in New York State. NFTA businesses include a bus, light rail, and … $10.4 million. The remaining capital funds were provided by either the State or federal governments. Our initial audit … a multi-year and annual capital budget plan as required by Public Authorities Law, but could not demonstrate how …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-follow