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Town of Gorham – Budgeting (2023M-181)
… Use historical trends and/or other known factors to develop and adopt annual budgets that contain more … revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund balance … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-18120-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… a member or officer of the New York State Police; Service in the U.S. military, as specified by law; or Other prior … service on the last day of the month following the month in which you turn 65. If you are over age 65 when your … service, plus 1.66 percent of your FAE per year of service in other allowable government titles. The maximum benefit …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-d25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… benefit cannot exceed 50 percent of your FAE. If you made voluntary contributions to PFRS, your benefit may include an annuity purchased by your contributions (plus interest earned). If you are age 55 or …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384State Comptroller DiNapoli Releases School Audits
… the transportation supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials also did not … gaps. However, the district incurred operating surpluses in all five years auditors reviewed. Appropriating fund …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Announces State Contract & Payment Actions for December 2014
… due to fraud, waste or other improprieties. In total for calendar year 2014, DiNapoli's office approved … Cayuga, Oneida and Erie counties. $582,000 for Bomb Squad Initiative grants to Westchester and Suffolk counties. State … of Agriculture and Markets $325,000 to the American Society for the Prevention of Cruelty to Animals to …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-announces-state-contract-payment-actions-december-2014Cost-Saving Ideas: Establishing an Effective Fleet Management System
… Determining the Better Deal: A Case Study You may need to make a determination on what type of vehicle is needed. A … counterparts; therefore, they appeared more desirable. To determine if buying used mid-sized cars was cost … but that you need a cost analysis based on total costs to determine the best option based on the local government's …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemConclusion – Improving the Effectiveness of Your Claims Auditing Process
… employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or … could be more true when an improper or poorly documented claim is rejected, or even held temporarily, until it meets … claims auditing process also builds taxpayer confidence in the operations of their local government or school …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionState Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … by appropriating fund balance each year, although these funds were not needed due to the operating surpluses …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… 22 Pennsylvania $67,517 $5,209 $1,120 27.4% 20 Rhode Island $5,742 $5,239 $1,150 28.1% 19 South Carolina …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… which is located in the Town of Malta, in Saratoga County, and provides fire protection to residents of the … Key Findings The audit committee, which included the Treasurer, did not audit bills or review the Treasurer’s records. Only the Treasurer signed checks. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialAlbion Central School District – Budgeting (2016M-80)
… Carlton, Gaines, Kendall, Murray and Ridgeway in Orleans County and the Town of Elba in Genesee County. The District, which operates three schools … produced significant operating surpluses. The District’s retirement contribution reserve and unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Village of Pittsford – Board Oversight (2017M-51)
… operations for the period June 1, 2015 through November 16, 2016. Background The Village of Pittsford is located in … Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.3 million. Key Findings Village … overestimated appropriations. From 2013-14 through 2015-16, the unrestricted general fund balance decreased by …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Portville Central School District – Financial Condition (2013M-384)
… Budgeted general fund expenditures for the 2013-14 fiscal year are approximately $16 million. Key Findings The Board failed to ensure that fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384DiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… New York State Comptroller Thomas P. DiNapoli today announced that his … were not eligible for reimbursement. “The State Education Department instructs special education providers how it can …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… $12.6 billion in fiscal relief to the state and additional funds for other programs to directly benefit New Yorkers. The … to districts. New programs, backed mostly by federal funds, include $2.4 billion for rent and homeowner relief, … not make any new deposits to statutory rainy day reserve funds, which remain at $2.5 billion. Despite a strong cash …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetDiNapoli: Local Sales Tax Collections Up More Than 17% in November
… almost $1.6 billion, up $235 million from November of last year. Collections for the month were also notably robust when … sales tax collections were greatly improved over last year,” DiNapoli said. “Although the bulk of holiday spending … collections may have benefited from earlier shopping this year.” New York City’s estimated collections totaled $696 …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberTown of Frankfort – Justice Court Operations (2022M-16)
Determine whether the Town of Frankfort Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were properly deposited reported and remitted
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Town of Erin– Inappropriate Highway Purchases (2014M-16)
… January 1, 2007 through September 10, 2013. Background The Town of Erin is located in Chemung County and has a population of approximately 2,000. The Town is governed by an elected Town Board, which comprises the Supervisor and four council members. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16City of Yonkers – Budget Review (B18-6-7)
City of Yonkers Budget Review B1867
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Use surplus fund balance as a financing source for funding one-time expenditures, funding needed reserves or reducing property taxes. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selected