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State Comptroller DiNapoli Releases School District Audits

… services totaling approximately $4.3 million (93 percent) of those reviewed. The district had written agreements with … maximized. District officials did not develop and manage a comprehensive investment program or comply with the … policy. Had officials invested available funds in a financial institution with higher interest rates, the …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1

Disability Retirement – Divorce and Your Benefits

… types of disability retirement benefits. However, NYSLRS does not decide if a particular disability benefit … benefit does not revert to a service retirement benefit when the member reaches the service retirement eligibility … are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders …

https://www.osc.ny.gov/retirement/members/divorce/disability-retirement

Sweet Home Central School District – Financial Management (2016M-207)

… properly report and use statutorily restricted money to pay debt in the debt service fund and return all other money …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207

Westmoreland Central School District – Financial Condition (2014M-283)

… audit was to examine the District’s financial activities for the period July 1, 2013 through June 30, 2014. Background … The Board President is the chief financial officer. For the 2014-15 fiscal year, the District’s operating budget … and adopt budgets that include reasonable estimates for expenditures and discontinue the practice of adopting …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283

City of Yonkers – Information Technology (2017M-86)

… Purpose of Audit The purpose of our audit was to determine whether City officials established adequate … signed or acknowledged by all employees. City officials have not classified personal, private and sensitive … received adequate cyber security training. City officials have not adopted a breach notification policy or a disaster …

https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86

Examination of Unemployment Insurance Benefits 2016 Annual Report

… Purpose The objectives of our examination were to determine if payment requests and payments DOL approved … based on current and prior year findings . Background To accomplish our objectives, we used data analytics to select 57,054 transactions for audit, including: (i) high …

https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-report

Schroon Lake Central School District – Financial Condition (2014M-145)

… current economic conditions, recent reductions in State aid and the impact of the tax cap legislation. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145

Copenhagen Central School District – Financial Condition (2016M-142)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142

North Merrick Union Free School District – Treasurer’s Duties (2013M-366)

… purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 through May 31, 2013. Background … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year were $28.9 million. Key Findings … Treasurer’s absence. However, Education Law provides only for a Deputy Treasurer or designated Board member to serve in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366

Montauk Union Free School District – Financial Condition (2016M-168)

… and capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168

Schoharie Central School District – Financial Condition (2013M-263)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady Counties. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263

Farmingdale Union Free School District – Financial Condition (2016M-235)

… the amount of unrestricted fund balance and use the excess funds in a manner that benefits District residents. … …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235

Village of Cato – Water Financial Operations (2023M-145)

… capital water needs were not appropriately planned for. Key Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure … reserve balances to determine whether they are sufficient for future needs. Village officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145

Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)

… are at increased risk of paying more than necessary for goods and services. Specifically: Thirteen of 127 … list of businesses and the inventory of devices required for inspection. As a result, two of the five businesses we … had adequate documentation and procedures in place for addressing consumer complaints and performing price …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3

Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)

… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory

Electronic Documents Submission System (EDSS)

… roles, submit one of the appropriate forms below. Online Services Government Account Authorization - This form … Authorizer for purposes of establishing the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online Services Bureau of Contracts Applications Account …

https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edss

New York City’s Uneven Recovery: Youth Labor Force Struggling

… and at risk of involvement with the criminal justice system. 9 While these programs have been effective, they are … March 2022, at https://www.osc.state.ny.us/osdc/reports/nyc-sectors/arts-entertainment-and-recreation . 5 OSC, New … . 8 Reema Amin, “NYC’s Summer Work Program for Youth Called a Success, With …

https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-struggling

Opinion 91-27

… existence of an inconsistent charter provision, by itself, does not make section 215(6) of the County Law a special law … 23-2202), exempted from operation of the Village Law does not, as the village trustees contend, make it any less a … our opinion, therefore, that a provision of the County Law does not become a special law as it applies to non-charter …

https://www.osc.ny.gov/legal-opinions/opinion-91-27