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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 … Our review of nine assets included on the disposed asset list disclosed that five of them valued at $6,000 were still …
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
… Unrestricted state aid for cities, towns and villages has remained flat or declined … York State Comptroller Thomas P. DiNapoli. When adjusted for inflation, unrestricted aid to local governments has … enacted. Because this aid can be used by municipalities for any governmental purpose, it is an important revenue …
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
… (5.8%). The Fund’s long-term expected rate of return is 5.9%. The Fund’s annual valuation date is tied to the state fiscal year. Every three years the Fund is required to undergo an independent Fiduciary and Conflict …
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-resultsPartial Lump Sum Payment – Special 20- and 25-Year Plans
… by mail, we will send you a special Option Election Form so you can choose a PLS percentage, or you can print it …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPartial Lump Sum Payment – State Police Plan
… by mail, we will send you a special Option Election Form so you can choose a PLS percentage, or you can print it …
https://www.osc.ny.gov/retirement/publications/1518/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
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF … insurance is placed, but who does not receive a commission on the town's insurance and is not an officer, director, … , 91 Misc 2d 1041, 399 NYS2d 173; Lynd v Heffernan , 286 App Div 597, 146 NYS2d 113), it is subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Life Changes: What If I Leave Public Employment?
… member, it’s important to know your options if you do leave public employment or go on an extended leave of absence. I encourage you to take the time to read … to My NYSLRS Membership? Find Out if You Are Vested If you leave public employment, your next steps for your NYSLRS …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employmentOpinion 90-53
… of occupancy in excess of $50,000 per year. It is unclear, however, whether the corporation remits all amounts collected to the village. It is a well-settled principle of municipal law that, absent … §10.38). Further, when authority to exercise police power is granted to a municipality, the authority is inalienable …
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
… benefit fewer area farmers. “The Nourish New York Program is vital and addresses significant needs in both rural and … increase the number of participating farms.” Nourish NY is jointly managed by the New York State Department of Health … which will realign Nourish NY back to serving everyone it is meant to help—effectively bridging the gap between food …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingOpinion 98-1
… Services Law and regulations, for Medicaid clients. This is in reply to your letter concerning a proposal in … of this opinion, we will assume that the authority is authorized to provide such a contracted service as part of its corporate powers and that the proposal is permissible under the above-cited social services statute …
https://www.osc.ny.gov/legal-opinions/opinion-98-1State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… disclosures that we have long advocated for. Access to consistent, comparable, and reliable information, across … will greatly improve the state pension fund's ability to assess and address risks and opportunities as we navigate our path to net zero by 2040. “We are all experiencing catastrophic …
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
… just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for improvement in procuring goods and services. An analytical review may …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsFire Prevention, Safety and Control
… services and 339 bedded facilities that provide services 24 hours a day, seven days a week. Fire safety inspections … State University of New York: Fire Safety at Dormitories (2005-S-61) …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0East Bloomfield Fire District – Financial Operations (2017M-154)
… written procedures or proper internal controls over hall rentals. Key Recommendations Update the procurement policy to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154City of Oswego – Community Development (2015M-108)
… City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Hoosic Valley Central School District – Financial Management (2014M-6)
… The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… personal, private and sensitive information (PPSI) on mobile computing devices (MCDs). Key Findings District … personal private and sensitive information PPSI on mobile computing devices MCDs …
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)
… 20 of 39 cash disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited … accurate ECA ledgers. Ensure that all funds are deposited by the close of each school week, as required by District policy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… approximately $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current … 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92