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Letchworth Central School District - Reserves (2018M-176)
… complete report - pdf] Audit Objective Determine whether the Board properly established reserve funds and maintained them at reasonable levels. Key Findings … District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Town of Dansville - Board Oversight (2014M-115)
… and the Supervisor’s duties. The Board did not audit, or cause to be audited, the records of the Supervisor, Clerk or Tax Collector, which would have helped to detect any … and reported. The Board has not formally developed or adopted a comprehensive, multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115NYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-11-30-22.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-2-1-23.pdfTown of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor … and accurate accounting records and reports for all Town funds or ensure that bank reconciliations were properly …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… Article 7-A of the Executive Law requires, with certain exemptions 1 , … "shall not be qualified to make application for funds or grants or to receive such funds from any department …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsDiNapoli Releases State Cash Report
… Tax revenues of $3.9 billion in May were stronger than projected, with collections for the fiscal year now $142.3 million higher than projections … in settlement dollars that are not yet appropriated. These funds should be used to fix New York’s crumbling …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportCity of Lockport -- Budget Review (B18-1-10)
… an independent evaluation of the City’s proposed budget for 2019. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings During our …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Comptroller DiNapoli Releases Municipal Audits
… – Water and Sewer Operations (Genesee County) The board did not adopt individual budgets and the supervisor did not … funding and use of reserves or a multiyear financial plan. From 2016 to 2017, the district's reserve balances increased by $470,000. City of Long Beach – Budget Review (Nassau County) Significant revenue and expenditure …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0Alternative and Out-of-Service Death Benefits – State Police Plan
… your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… established Program limits. Establish written policies to address default enforcement mechanisms and oversight of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingVillage of Dansville – Water and Sewer Operations (2017M-273)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed water and … The Board should develop policies and procedures related to the water and sewer billing and collection process that … investigate and correct the causes of water loss due to leaks if it is cost-effective to do so. The Board should …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Opinion 2011-1
… including, but not limited to, the individuals' salary, workers' compensation premiums, social security …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1DiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… Local sales tax collections for the first two quarters of 2019 grew at a moderate pace compared to the stronger … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019Town of Portland – Water Operations (2017M-45)
… Purpose of Audit The purpose of our audit was to review the Town’s water operations for … causes of unaccounted-for water if it is cost-effective to do so. Ensure that water customer meters are working properly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45The 80/20 Housing Program (Follow-Up)
… Purpose To determine the extent of implementation of the … the Housing Finance Agency (HFA). HFA's mission is to create and preserve high-quality, affordable, multifamily …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followDiNapoli Releases May State Cash Report
… York state collected just over $12 billion in taxes during the first two months of the 2016-17 state fiscal year, a decline of $480.1 … focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportCUNY Bulletin No. CU-543
… Purpose To inform agencies of OSC’s automatic processing of the July 2016 Increments and provide instructions for … eligibility criteria Background Pursuant to Chapter 287 of the Laws of 2008, Section 6220 of the Education Law and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-543-july-2016-city-university-new-york-cuny-increments