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Ulster County – Financial Condition (2014M-27)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … Closely monitor the level of unexpended surplus funds in the general fund and ensure that budgets are structurally …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… Purpose of Audit The purpose of our audit was to assess the financial operations of the … Commission was established by an intermunicipal agreement in 1974 to provide high-quality water to the approximately …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsCost-Saving Ideas: Legal Requirements
… Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of … local government to authorize the receipt of check images in lieu of cancelled checks. Banking Law Section 96-d allows a local government, in conjunction with a "bank, trust company or national bank," …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsPartial Lump Sum Payment – Special 20- and 25-Year Plans
… PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit will be permanently reduced . For most members, you will receive your PLS along with your first pension payment, at the end of the …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentState Comptroller DiNapoli Releases Municipal Audits
… The former receiver, who resigned during the audit, did not properly bill, collect or disburse taxes, fees and … penalties. The board did not correct deficiencies noted in the 2006 Receiver of Taxes audit, properly oversee the … was negative $370,229, and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Area #5 – Malware Protection – Information Technology Governance
… can be expensive to fix and can cause significant losses in productivity until corrected. This is especially true with the ongoing and escalating threat of ransomware attacks against local governments and schools. … and extent of the software’s use, to ensure compliance. In addition, some malicious programs are written to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionErie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and … services and funds projects related to the conservation of soil and water resources, improvement of water quality, … system of controls but did not document the system in a written policy. Key Recommendation Adopt written …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsState Police Accidental Disability (Section 363-bb) – State Police Plan
… service. “Accident” has a specific meaning with NYSLRS disability benefits. We determine whether an incident is an … for this benefit, you may have to undergo one or more medical examinations. The cost of the medical exam will be … be authorized to file on your behalf. For example, your attorney, a power of attorney (POA) or a court-appointed …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbState Agencies Bulletin No. 414
… Purpose To explain the new certification process resulting from the Payroll System … or recertification by the Office of Court Administration (OCA). Overview Transactions such as hires, rehires, returns … system each payroll period, require certification by OCA before paychecks for the affected employees can be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsMember & Retiree E-News Archive — 2025
The latest Retirement System news for NYSLRS members and retirees
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025Constitutional Debt Limit
… In New York State, there are limits to how much debt a local … debt exclusion For city school districts (other than the Big 5 districts) The debt limit is a percentage of the …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitOneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through … Housing Authority is a municipal housing authority created to provide low-rent housing for qualified individuals in the … were appropriately designed and operating effectively to ensure that tenant rents were properly billed, recorded …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Enterprise Charter School – Enrollment and Billing (2014M-378)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … 2014. Background The Enterprise Charter School is located in the City of Buffalo and is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Opinion 91-41
… on a proposition to impose a limit on the amount by which real property taxes may be annually increased. You ask … specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. The … tax increases, section 81(1)(e) does not provide authority for a petition to require a referendum on that question. …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Ordinary Disability (Section 362) – Special 20- and 25-Year Plans
… of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, your … on those contributions. If you are 60 or older when your disability retirement becomes effective, your ordinary …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362State Agencies Bulletin No. 138
… paycheck or advice. New Reveal Report To assist agencies in maintaining employee address information, a new Reveal … conditions: Home Address is blank or missing an entry in Address Line 1, City, State or Zip Edit Mailing Address- … partial information is entered but an entry is missing in Address Line 1, City, State or Zip Check Address-The Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/138-employee-addresses-and-new-reveal-report-employee-address-reportWheatland-Chili Central School District – Network Access Controls (2023M-7)
… could be inappropriately altered, accessed or used. In addition to the sensitive network access control … to help ensure adequate network access controls were in place, including a comprehensive written information … a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial … devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentState Comptroller DiNapoli Releases School Audits
… did not properly account for leave accruals for 22 of the 49 employees’ accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … for 10 years and unemployment for 31 years. Young Women’s College Prep Charter School of Rochester – Network …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and did not file the reports for 2018 or 2019 as of Dec. 2, 2020. Without accurate … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0