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Tier Status – New Career Plan
… and Fire Retirement System. … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1515/tier-statusAmagansett Union Free School District - Procurement (2018M-206)
… Recommendations Ensure District officials: Check vouchers for compliance with the policy prior to approval. And …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206May 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… the project is consistent with an approved airport layout plan; and county, town, city and village roads, highways, … must be consistent with an approved Airport Layout Plan; port projects only located in Albany, Ogdensburg, … the project is consistent with an approved airport layout plan. State or local roads, highways and bridges: that the …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… to the appropriate parties. The Board did not conduct the required annual audit of the Clerk’s records and reports. Key … and in a timely manner. Deposit all collections within the required timeframes. Remit real property tax collections and Clerk fees to the appropriate recipients within the required timeframes. Conduct an annual audit of the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Service Retirement Benefit – Regional State Park Police Plan
… Eligibility You may retire at any age after completing 25 years of regional state park or New York State police officer service. Or, you may qualify for a service retirement if you …
https://www.osc.ny.gov/retirement/publications/1867/service-retirement-benefitOrange County Community College – Information Technology and Financial Activities (2017M-111)
… Purpose of Audit The purpose of our audit was to examine the College’s controls over … and about 5,500 students, is governed by a 10-member Board of Trustees. Expenditures for the 2015-16 fiscal year were …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… a breach notification policy and a disaster recovery plan. Additionally, Village officials have not implemented … a breach notification policy, and a disaster recovery plan. Ensure that administrative rights to the financial …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Spencerport – Financial Management (2013M-134)
… is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. The Village is … by an elected Board of Trustees, which comprises a Mayor and four Trustees. The Village’s 2013-14 budgeted … the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key Recommendations Adopt policies or …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Westerlo – Selected Financial Activities (2013M-323)
… the budget during the year. Develop a comprehensive plan to ensure that all outstanding interfund advances are repaid. Develop a multiyear financial plan to establish clear goals and objectives for funding the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Wainscott Common School District – Financial Condition (2013M-268)
… District's budgeted expenditures for the 2012-13 fiscal year were approximately $3.5 million. Key Findings The Board … the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 million, to help … equivalent to 68 percent of the ensuing years’ budgets, or 16 times the amount allowed by statute. For the same time …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Lyndonville Central School District – Financial Condition (2016M-143)
… the District could not provide evidence of a documented plan for the future use of the capital reserves. There is no … that are not necessary and reasonable, and develop a plan for using these amounts in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… group health insurance account and $429,000 in excessive reserves. The Board did not adopt a written reserve fund … source for funding one-time expenditures, funding needed reserves and reducing District property taxes; and ensure … appropriate action, in accordance with statute, to remedy reserves with excess funds. Adopt a reserve fund policy that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… and adopted policies, including a disaster recovery plan and a breach notification policy, to ensure the … signatory. Develop a formal, written disaster recovery plan and formal breach notification policy. … Oysterponds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingHadley-Luzerne Central School District – Financial Condition (2012M-188)
… year. The Board has not developed a multi-year financial plan to improve the budget development process. Key … when reserves will be used. Develop a multi-year financial plan to provide a framework for future budgets and facilitate …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Byron-Bergen Central School District - Procurement (2018M-157)
… officials use competitive methods to procure goods and services. Key Finding District officials made 40 … obtaining or documenting price quotes as required by the purchasing policy. Key Recommendation Ensure that officials obtain the necessary number of competitive quotes as required by the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Review of the Proposed Financial Plan and Capital Program for the Metropolitan Transportation Authority - October 2004
The MTA is the custodian of a regional mass transportation system that is critical to the economies of New York City and New York State.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2005.pdfState Comptroller DiNapoli Releases School Audits
… and procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts … instead overestimated expenditures by almost $2.7 million from 2011-12 through 2014-15. The district appropriated $2.4 … and BOCES officials have not developed a disaster recovery plan to guide action in the event of a disaster. …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … the district reported year-end unrestricted fund balance at levels that did not comply with the 4 percent …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1833
… OSC’s upcoming automatic processing and provide guidance on processing payments not automatically processed. Affected … Training Stipend), or Leave of Absence/MLL (Mil lv) on the payment effective date of 04/01/2020 are eligible for … Adjustment. OSC Actions OSC will automatically update rows on the Additional Pay page to reflect the following increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-payDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… shortage have led to a growth in supply that outpaced that of the state, but a drop in permits suggests slower growth … completed. Brooklyn continued to lead the boroughs in number of permitted housing units as of 2024, partially due … The Cost of Living in New York City: Housing (Jan. 2024) Residential Real Estate in NYC: Rising Tax Bills During COVID …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fall