Search
Town of McDonough – Financial Operations (2017M-120)
… officials did not always ensure that purchases were at the best prices and disbursements were for proper Town purposes. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… Determine whether Town of Southold (Town) employees and elected officials completed annual sexual harassment … elected officials, and include five of the 16 individuals in our testing that did not complete the annual SHP Training. … to complete the training. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Rensselaer County – County Bridge Maintenance (S9-13-6)
… 31, 2011. Background The County covers 652 square miles and has approximately 159,000 residents. The County is … The County’s budgeted expenditures totaled $312 million in 2012. The Department of Engineering and Highways is … and a professional engineer who are directly involved with the oversight of bridges. The Department’s operating …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… District is a district corporation of the State, distinct and separate from the Town of Hamburg, located in Erie County. The District is governed by an elected … as required. Credit card claims were not always supported with adequate documentation. Key Recommendations Conduct a …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342East Moriches Union Free School District – Claims Processing (2016M-273)
… through May 31, 2016. Background The East Moriches Union Free School District is located in the Town of Brookhaven, … direct authorization or supervision. … East Moriches Union Free School District Claims Processing 2016M273 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementTown of Conesus – Justice Court (2013M-140)
… The Town of Conesus is located in Livingston County and is governed by an elected Town Board, which comprises four Council members and the Town Supervisor. The Town collected approximately $16,800 in fines and surcharges during the 2012 fiscal year. Key Findings Our …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140State Government Accountability - Special Reports
… – Agencies Can Strengthen Oversight of Employee Time and Attendance, December 2013 Health-Related An Analysis of … Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program, April 2020 … Efficiency and Effectiveness, October 2021 Compliance With Executive Order 95: Achieving Transparency and Citizen …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … program approximately 30 years ago as a service staffed by district employees for families in need of after-school …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsTown of Newfane – Supervisor's Financial Records (2017M-7)
… $5.8 million. Key Findings The Supervisor relied on his secretary and the Town's CPA firm to maintain the … Town attorney and seek recovery of unpaid real property taxes. … Town of Newfane Supervisors Financial Records 2017M7 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Liberty Central School District – Budget Review (B4-14-6)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to … budget complies with the property tax levy limit set by statute. Key Recommendations Continue to prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Opinion 2003-1
… within the extension. Towns are authorized to establish and extend water districts upon petition of owners of taxable … of the Town Law (§209-a, et seq .). Under both articles 12 and 12-A, a public hearing is required (Town Law §§193, … Opns St Comp No. 91-10, p 24), unless the petition, in the case of an article 12 district, or the notice of hearing, in …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Village of Shortsville – Board Oversight (2015M-5)
… comprehensive long-term financial plans for all Village funds. … Village of Shortsville Board Oversight 2015M5 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… The BOCES, which provides more than 70 educational and administrative services to its component districts, is … payments to ensure they are accurately calculated in accordance with the terms of the collective bargaining agreements and …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353A Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits
… you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits you …
https://www.osc.ny.gov/retirement/publications/1513/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Police and Fire Plan
… you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits you …
https://www.osc.ny.gov/retirement/publications/1512/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Career Plan
… you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits you …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – New Career Plan
… you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits you …
https://www.osc.ny.gov/retirement/publications/1515/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Basic Plan with Increased-Take-Home-Pay (ITHP)
… you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits you …
https://www.osc.ny.gov/retirement/publications/1511/message-comptroller-thomas-p-dinapoliState Agencies Bulletin No. 1979
… limitations for benefits and contributions under qualified retirement plans, the annual compensation limit under Section … regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1979 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5