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Afton Central School District – Fund Balance Management (2023M-18)
… taxpayers. The Board annually overestimated appropriations from fiscal years 2019-20 through 2021-22 by an average of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… As threats and attacks from malicious actors continue to become more sophisticated and commonplace, the importance … Multifactor Authentication, released Oct. 17. Passwords, to be released Oct. 24. Phishing, to be released Oct. 31. In addition to the new series, prior …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsTransportation – 2022 Financial Condition Report
… Improve Slightly for the Second Year in a Row The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated … condition (previously known as structurally deficient) if it has deterioration to one or more major components. The …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). Background Our initial … that while Transit has a number of policies and procedures for managing and controlling subway diversions, more needed …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followState Agency Small-Dollar Purchases (Follow-Up)
… small-dollar purchases. Aggregate P-Card use increased from 37 percent of eligible purchases in 2008-09 to 64 …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followPride 2022
… location and honor prominent LGBTQ New Yorkers and allies from across the State. Watch a Replay of the Event 2022 …
https://www.osc.ny.gov/pride-2022DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the … well above 2%,” DiNapoli said. “With one-time pandemic relief aid nearly exhausted, school district and municipal …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearKings Park Central School District – IT Asset Management (S9-22-13)
… or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Silver Creek Central School District – Financial Management (2022M-153)
… Key Findings The Board and District officials need to improve their budgeting practices and transparency. … 2016 audit identified similar deficiencies, officials did not effectively implement corrective actions. As a result, … which gave taxpayers the impression the District would have operating deficits when it had operating surpluses; the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… Court in the district where the records are located or, for actions within New York State, by a Judge of the Court in …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementState Agencies Bulletin No. 781
… Shop Fee (Code 495 ). In addition, OSC will process a file from NYSCOPBA to automatically implement a one-time retro …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/781-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 862
… such as prevention of a salary overpayment for a paycheck in the process of being confirmed, reconciliation of NYSTEP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/862-new-telephone-hotline-earnings-payroll-related-emergenciesCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… with its affiliated entities and any related payments for the period July 1, 2010 through January 11, 2013. … private entities which the Board caused to be established for the purpose of enabling the School to engage in what are … entity’s financial records. The School made payments for services to one of the entities without a written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300College of Staten Island - Examination of Fast Track MK LLC
… goods provided by Fast Track and submitted an appropriate claim for payment to our Office for those goods. Background … Key Findings The College did not conduct the procurement in accordance with State Finance Law. Specifically, the … to potential offerers; or (iii) advertise the procurement in the New York State Contract Reporter. In addition, the …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcTransportation – 2021 Financial Condition Report
… in the Past Year After Declining Since 2016 The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated … condition (previously known as structurally deficient) if it has deterioration to one or more major components. The …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationAndes Central School District – Financial Management (2013M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The Andes Central School … in 2011-12, their unreserved fund balance increased to almost 20 percent of the following year’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Lewiston – Purchasing (2013M-45)
… Key Findings We tested 36 claims totaling $214,207 made from June 1, 2011, to December 31, 2012, for compliance with GML and the Village’s procurement policy. The policy-required checklist was not attached to any of these 36 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… operations and is currently awaiting dissolution from the State Attorney General’s Office. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsDiNapoli: School District Tax Levy Cap Below 2 Percent
… capped at 1.81 percent for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percent