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Pleasantville Union Free School District – Claims Auditing (2022M-136)

… Union Free School District (District) Board of Education (Board) ensured that claims were adequately … Pleasantville Union Free School District District Board of Education Board ensured that claims were adequately supported …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136

Local Government Financial Data Release Dates

… Annual financial data tables for each class of local government are made available according to this schedule: Class of Local Government Release of Annual Financial Data (year following fiscal year) …

https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-dates

Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)

… if District officials adequately safeguarded PPSI on mobile computing devices (MCDs) and cash collections for … of Personal Private and Sensitive Information PPSI on Mobile Computing Devices and Extracurricular Cash Records …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitive

A Message From Comptroller Thomas P. DiNapoli – Regional State Park Police Plan

… benefits. This publication explains some of those benefits and the services available to you as a member of our system, … you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits … after you leave public employment (death benefits); and Benefits you may receive at a later date, even if you …

https://www.osc.ny.gov/retirement/publications/1867/message-comptroller-thomas-p-dinapoli

Travel Advisory No. 13

… Subject: Updated Mileage Rates Guidance: The Internal Revenue Service and the … U.S. General Services Administration issued new standard mileage rates for 2025. The standard rate for personal … is $0.68. References: Chapter XIII Section 4.C Travel Mileage Rates …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-rates

DiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money

… obtaining the state’s business and overpaid for hundreds of household items, according to an audit released today by … from the Comptroller’s office for purchases in excess of $50,000 because they applied the agency’s discretionary … showed that the DDSO could have purchased more than 300 of the 375 items from preferred sources or from another …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-money

Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)

Determine whether the Finger Lakes Horizon Economic Development Corporation (Corporation) Board properly managed and monitored the revolving loan fund program.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/finger-lakes-horizon-2022-36.pdf

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

Determine whether the Board and District officials effectively managed the District’s financial condition and ensured that fuel records were accurate.

https://www.osc.ny.gov/files/local-government/audits/pdf/onondaga.pdf

Vested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits

… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five years of credited service. When you reach retirement age, you will be entitled to a retirement benefit … 1 2 3 Article 11 5 and 6 members under Section 375e Vested Retirement Benefit …

https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefit

Disability Retirement – Divorce and Your Benefits

… Instead, the pension is a fixed percentage of the member’s final average earnings. This means there is no “service” … accrued to the date of the disability award (without reductions for early retirement). This calculation would …

https://www.osc.ny.gov/retirement/members/divorce/disability-retirement

Wyoming County Industrial Development Agency – Project Management (2015M-62)

… and procedures critical to project evaluation criteria on which to base project approval decisions; review and …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-project

Long Island Workforce Housing Act (2015-MR-4)

… report - pdf] We also released eight letter reports to the following local governments: Towns of Babylon [pdf] , … [pdf] . Purpose of Audit The purpose of our audit was to determine whether local governments ensured that they … requires housing developers in Nassau and Suffolk Counties to set aside 10 percent of their housing units as affordable …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4

Opinion 2005-1

… to your inquiry concerning the provision of emergency medical service in a town. You indicate that the town … not-for profit organization for the provision of emergency medical service to town residents. Pursuant to the contract, … users for this service. You ask: (1) whether the emergency medical services provider (the “provider”) may retain as its …

https://www.osc.ny.gov/legal-opinions/opinion-2005-1

Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)

… and new employees and the related compensation. There is no data or basis to demonstrate how GCIDA established its … their capital investments. As such, GCIDA officials have no assurance that the businesses/firms are meeting their …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-project

Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)

… Water Conservation District is one of 58 such Districts in New York State. These Districts provide services and fund … each deposit’s composition or record cash receipt numbers in the accounting records. In addition, 116 receipts totaling $47,443 were not deposited …

https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cash

Sole Custody Reporting

… application will be open for agencies to report reconciled bank account information needed for the State’s annual … Bureau of Financial Reporting and Oil Spill Remediation (OSC BFR) at (518) 474-3277 or finrep@osc.ny.gov . In addition, agencies are reminded that bank statement …

https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reporting

Receiving Your Benefit and Filing Your Option Election – Regional State Park Police Plan

… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members …

https://www.osc.ny.gov/retirement/publications/1867/receiving-your-benefit-and-filing-your-option-election

Government-Wide Financial Data – 2023 Financial Condition Report

… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …

https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-data