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Schenevus Central School District - Financial Condition (2018M-83)
… the declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total general … Schenevus Central School District Financial Condition 2018M83 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… Objective Determine whether Bayport-Blue Point Union Free School District (District) officials established adequate … school BayportBlue Point audit nonstudent network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userNorthern Adirondack Central School District – Financial Condition (2020M-51)
Determine whether the Board and District officials effectively manage the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Hoosick Falls Central School District - Financial Condition Management (2019M-159)
Determine whether District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementReal Property Tax Cap - School Districts Guidance
… Nassau County were reduced in connection with corrections to the districts' assessments/tax rolls which exempted from … a good faith estimate of the amount the district expects to receive. To the extent that the amount receivable from LIPA is the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceInvestment Advisory Committee
… Committee is appointed by the Comptroller pursuant to Section 423 of the New York State Retirement and Social … reviews the investment policy statement and any amendments to it, and reviews and provides a recommendation to the Comptroller on the proposed asset allocation plan …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeAlternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… Alternative Death Benefit If you die while in service, after becoming eligible to retire, an alternative …
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefitsSaratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls over water … in 1990 under the New York State Public Authorities Law to acquire, construct, operate and maintain wholesale water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Barnard Fire District – Financial Condition (2015M-145)
… 1, 2013 through December 31, 2014. Background The Barnard Fire District is a district corporation of the State, … Barnard Fire District Financial Condition 2015M145 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145CUNY Bulletin No. CU-118
… Purpose To explain the process for adding a TIAA/CREF retirement election for adjunct employees Affected Employees … the information should be entered as follows: Open the Retirement Plans panel. Go - Compensate Employees - Administer Base Benefits - Use - Retirement Plans - Update/Display All. Select Employee. Type …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earningsTri-Valley Central School District - Financial Management (2020M-17)
… whether the Board and District officials properly managed fund balance. Key Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, but … $1.9 million as of June 30, 2019. When unused appropriated fund balance and the overfunded reserve were added back to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Putnam Central School District – Fund Balance Management (2020M-27)
… report - pdf ] Audit Objective Determine whether District officials effectively managed the general fund balance. Key Findings District officials need to improve budgeting practices to more … results. Except as specified in Appendix A, District officials generally agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
Determine whether the Boards 201819 adopted budget was realistic and structurally balanced based on historical or known trends
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … as a proper Company purpose. Key Recommendations List in the Company minutes, the bills approved for payment by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… did not own or could not provide support for. $11,258 for Christmas gifts that included, but were not limited to, gift …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Wallkill Central School District – Claims Auditing (2023M-52)
… result in paying a claim that is not valid and legal. 11 warrants (lists of claims) totaling $464,801 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52State Comptroller DiNapoli Releases School District Audits
… permissions. District officials also did not enter into a service level agreement with the district’s information technology (IT) service provider to clearly identify the provider’s …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsA Message From Comptroller Thomas P. DiNapoli – State University Police Plan
… retirement benefits); Benefits you may receive if you leave public service before you meet the age requirement for … working for a public employer or, if eligible, after you leave public employment (death benefits). I am joined by a …
https://www.osc.ny.gov/retirement/publications/1823/message-comptroller-thomas-p-dinapoliMore About This Retirement Plan – Forest Rangers Plan
… by the Forest Rangers Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by Section 383-c 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/1864/more-about-retirement-planMore About This Retirement Plan – En-Con Police Officers Plan
… Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/more-about-retirement-plan