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Richfield Springs Central School District - Fixed Assets (2019M-140)
… 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Byram Hills Central School District - Fixed Assets (2019M-153)
… value of $4,483. District officials did not maintain up-to-date disposal records. Ten of 25 assets (40 percent) totaling $43,330 were not traced to locations. Key Recommendations The Board should: Authorize … District officials should: Maintain accurate and up-to-date asset disposal records. Locate all the assets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Lakeland Central School District - Reserves Management (2019M-113)
… the financial objectives, funding levels and conditions for use for the District’s reserves. The District’s tax certiorari … objectives, optimal funding levels and conditions for use for each reserve. Perform an analysis of the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… Also, she did not record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. Errors occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key Recommendations … and implement written procedures to ensure the accuracy of employee leave records. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mMedina Central School District - Reserve Funds (2019M-165)
… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Fallsburg Central School District - Fund Balance Management (2020M-12)
… Board and District officials effectively managed general fund balance. Key Findings The Board overestimated … 2018-19, resulting in over $5 million in appropriated fund balance not being used to finance operations. After … be used to fund operations. Reduce surplus fund balance in a manner that benefits District taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Connetquot Central School District - Financial Management (2019M-180)
… Develop budgets that include realistic estimates for revenues, appropriations and unassigned fund balance … reserve policy that communicates the purpose and intent for establishing each reserve fund levels and conditions …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Mount Markham Central School District – Financial Management (2020M-39)
… that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Local Government Publications
… View reports and publications issued by Division of Local Government and School Accountability …
https://www.osc.ny.gov/local-government/publicationsComptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… a joint letter today on behalf of the state and city pension funds to 20 major U.S. corporations urging them to … "The momentum of the LGBT civil rights movement here in the U.S. is inspiring, but LGBT men and women face a … Comptrollers Thomas DiNapoli and Scott Stringer and the NYCERS board in calling on those companies our city invests …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldOpinion 2002-17
… of work. It has been generally held that section 101 does not authorize political subdivisions to delegate to one … creates the potential that the competitive bidding process under section 103 may be found to have been impaired. In … services, however, would be subject to the procurement policies and procedures of the town, adopted pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 95-28
… Finance Board (see 12 USC §1422a), provide loans, in the form of advances, to member institutions, and other services, …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 92-3
… receiving any gift having a value of $75 or more, in the form of, inter alia , a loan, under circumstances in which it …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Frequently Asked Questions – World Trade Center Presumption
… I get more information? Email us using our secure contact form , or call our Contact Center toll-free at 866-805-0990 …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsOpinion 88-31
… be deposited in the same manner as may be by law provided for the deposit of money generally received by such court, … to compensate the treasurer or finance commissioner for receiving, keeping and paying out the bail (see 1972 Opns … to deposit the money in the same manner provided by law for the deposit of money generally by that official (see, …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli: Thruway Authority Toll Increases Should Be Last Option
… With significant new federal infrastructure and other funds available, the Thruway should demonstrate that it has … it is effectively prioritizing projects and targeting funds to essential capital projects. Report Assessment of New …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionOutstanding Violations (Follow-Up)
… been corrected. We concluded that these delays placed the public at risk. We further found that when inspections did …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Subway Service Diversions for … starts and early end times ranged from 10 to 27 percent. In addition, the public was not adequately informed about diversions, shuttle bus service was not planned using current ridership data, and …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followAbout Offering a Retirement Plan – What Every Employer Should Know
… Why offer a Retirement System plan to your employees? Being part of NYSLRS enables municipal employers, regardless of their … can be assured of a lifetime benefit during their retirement years. Defined benefit plans, which pay benefits …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planDiNapoli: Tax Cap at Two Percent for 2019
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 fiscal year, according to State Comptroller … P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019