Search
Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… Purpose of Audit The purpose of our audit was to review District official’s internal controls over reserve … years District officials added approximately $1 million to reserves and increased the real property tax levy by approximately 26 percent. The Board failed to adopt a formalized plan for reserve funds that included …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… towns and villages has remained flat or declined over the last decade, according to a report issued today by New … towns and villages has remained flat or declined over the last decade according to a report issued today by New …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationNYS Common Retirement Fund Reports Estimated First Quarter Results
… prudent management and diverse holdings have helped make it one of the best-funded public pension funds in the nation and it remains well-positioned to weather the up and downs of the … government employees and retirees and their beneficiaries. It has consistently been ranked as one of the best managed …
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-resultsPartial Lump Sum Payment – State Police Plan
… retirement benefit at the time you retire. The available percentages are based on the number of years you have been … eligible to retire. The chart below outlines when various percentages become available. Your Single Life Allowance will …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentPartial Lump Sum Payment – Special 20- and 25-Year Plans
… retirement benefit at the time you retire. The available percentages are based on the number of years you have been … eligible to retire. The chart below outlines when various percentages become available. Your Single Life Allowance will …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentOpinion 89-25
… Reserve Fund (use of moneys in to pay debt service) -- Repair Reserve Fund (transfer of moneys to capital reserve … 6-d, 119, 119-a, 119-o; VILLAGE LAW, §14-1404: Moneys in a repair reserve fund may be appropriated to a duly authorized … You also indicate that the village has established a repair reserve fund, into which tie-in fees paid by village …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 96-6
… PUBLIC CONTRACTS -- Policies and Procedures (applicability to procurement of insurance) GENERAL MUNICIPAL LAW, §§104-b, … matter affecting the insurance agency. This is in reply to your request for our opinion concerning a potential … supervisor through the agency, which results in payments to the supervisor of approximately $5,000 per year. The …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Life Changes: What If I Leave Public Employment?
… political subdivisions (county, city, town, village); A school district or Boards of Cooperative Educational Services …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employmentOpinion 90-53
… opinion. INDEPENDENT CONTRACTORS -- Consultants (authority to contract out functions of village assessor); (authority to contract out functions of village building inspector); … (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary …
https://www.osc.ny.gov/legal-opinions/opinion-90-53DiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… The Nourish New York program (Nourish NY) was created to help the 1-in-10 New Yorkers facing food insecurity and local farmers by connecting food banks to New York-grown products. However, an audit released today … The Nourish New York program Nourish NY was created to help the 1in10 New Yorkers facing food insecurity and …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding today’s SEC proposed rule on climate disclosure. "Today's action by the SEC will … New York State Comptroller Thomas P DiNapoli issued the following statement regarding todays SEC proposed rule on climate disclosure …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsFire Prevention, Safety and Control
… annually at the bedded facilities, which house persons overnight, and every other year at daytime facilities. These …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… to PPSI. In addition to sensitive information technology (IT) control weaknesses that were communicated confidentially … safeguarded. Key Recommendations District officials and IT staff should: Develop comprehensive written procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… of extra-classroom activity (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of the ECA funds. When complete records are not maintained, it … and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsTown of Locke – Financial Condition (2020M-111)
… manage the Town’s financial condition. As a result, it levied more taxes than necessary to sustain operations. … Board did not adopt budgets with sound estimates, nor did it monitor budgetary results during the year. Unrestricted …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111City of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City community development activities for … The Department does not have a process in place to determine when it is appropriate to write off delinquent loans that are uncollectable. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37East Bloomfield Fire District – Financial Operations (2017M-154)
… adequate credit card or information technology (IT) policies. The Board has not adopted written procedures or … policy. Develop and adopt policies for credit card use and IT. Develop policies and procedures for the collection of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Hoosic Valley Central School District – Financial Management (2014M-6)
… the Towns of Cambridge and Easton in Washington County. It operates two schools with approximately 1,000 students and … long-term financial plan was not adequate because it did not include appropriate provisions for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6