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Early Childhood Education Center – Compliance With the Reimbursable Cost Manual
… the costs reported by the Early Childhood Education Center (ECEC) on its Consolidated Fiscal Reports (CFRs) were … the costs reported by the Early Childhood Education Center ECEC on its Consolidated Fiscal Reports CFRs were …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualSchenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Purpose of Audit The purpose of our audit was to examine whether internal controls over … Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by Section 375-e of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planGrand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity … The Grand Island Central School District is located in the Town of Grand Island in Erie County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mTuxedo Union Free School District – Financial Condition (2015M-360)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Suffern Central School District - Financial Condition (2019M-145)
… years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax … if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Green Island Union Free School District - Separation Payments (2019M-55)
… separation payment totaling $84,063 over a period of time, including $64,063 before his effective retirement … date. The District inappropriately provided an advance of $15,000 of separation pay to the former Business Manager. … resignation/retirement date. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Edmeston Central School District - Fund Balance (2020M-1)
… Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. As of June 30, 2019, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Accidental Disability – New Career Plan
… incapacitated (physically or mentally) and unable to perform your job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be eligible for …
https://www.osc.ny.gov/retirement/publications/1515/accidental-disabilityAvailable Options – Career Plan
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. The mandatory contributions made by … beneficiary dies before you, all benefit payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. The mandatory contributions made by … beneficiary dies before you, all benefit payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Regional State Park Police Plan
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. The mandatory contributions made by … beneficiary dies before you, all benefit payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – State University Police Plan
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. Cash Refund — Initial Value (Option 1) … If your beneficiary dies before you, all payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1823/available-optionsAvailable Options – Forest Rangers Plan
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. The mandatory contributions made by … beneficiary dies before you, all benefit payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1864/available-optionsAvailable Options – En-Con Police Officers Plan
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. The mandatory contributions made by … beneficiary dies before you, all benefit payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. City of Niagara Falls – Sexual Harassment Prevention (SHP) … was not provided to all employees and elected officials. Of the 65 total individuals auditors tested (59 selected … adequately secure shared network folder access, resulting in users having unnecessary access to multiple forms of PPSI …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Thousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the … services for a portion of the Town of Shawangunk in Ulster County. The Company is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesState Comptroller DiNapoli Releases School District Audits
… a disaster recovery plan template, a key component of an IT contingency plan. Although the district paid for a … it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible … with the tax levy limit because it includes a tax levy of $22,922,337, which is within the limits established by …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1