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State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office of General … issued in March 2013, established an Open Data Website for the collection and public dissemination of publishable state … state entities. Auditors found OGS has taken steps to meet the requirements of EO 95; however, certain aspects of the …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2017
… can be released. Background: When a passed budget is in place, OSC transmits the electronic direct deposit file on … 30, 2022, OSC is not permitted to distribute funds dated in the new fiscal year until the Legislature passes and the … Therefore, it is possible that there will be a delay in OSC’s ability to transmit the electronic file on Monday …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… Michelle Sheppard was sentenced to five years probation and paid a total of $4,303 in restitution for falsifying her … three years until her crimes were exposed in an audit and investigation by State Comptroller Thomas P. DiNapoli’s … of her plea agreement, Sheppard resigned her clerk’s job and a second position at the St. Lawrence County Clerk’s …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsTown of Albion – Financial Management (2021M-29)
… the budgets were not structurally balanced. The Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund balance declining from $1,165,418 as of January 1, 2018 … a decrease of 65 percent. If the Board continues to use fund balance at the current levels, it could deplete fund …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Waterloo Central School District - Financial Condition Management (2019M-137)
… year-end transfers to reserves and the capital projects fund. Maintained six reserves with balances totaling $9.6 … of appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Town of Oyster Bay - Financial Condition Management (2020M-74)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) and Town officials effectively managed the Town’s financial condition. Key Findings The Board and Town officials need to continue to improve … Determine whether the Town Board Board and Town officials effectively managed …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… which were funded primarily with real property taxes and State aid. Key Findings The Highway fund incurred a significant operating deficit in 2011 … in 2012 for which no reimbursements from FEMA or the State Emergency Management Office (SEMO) were received. Town …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279DiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… town funds over a four-year period. “The defendant abused her position to treat herself to video rentals, gifts, … our laws, accountable,” Nigrelli said. “Ms. Asquith used her position with the town to take money from taxpayers for her own personal gain and benefit. May this arrest send a …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townCUNY Bulletin No. CU-768
The purpose of this bulletin is to provide agencies instructions for processing the 2023 CUNY Research Foundation Grant Payments for Summer Research
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-768-2023-city-university-new-york-cuny-research-foundationCUNY Bulletin No. CU-744
The purpose of this bulletin is to provide agencies instructions for processing the 2022 CUNY Research Foundation Grant Payments for Summer Research
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-744-2022-city-university-new-york-cuny-research-foundationTown of Deerpark – Budget Review (B6-14-17)
… that have been authorized to issue obligations to fund operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … proposed budget are reasonable. The amount of appropriated fund balance in the general and highway fund budgets …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Comptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central School District , Oceanside Union Free School … a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . Depew …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsWorld Trade Center Notice for Members and Retirees of the New York State and Local Retirement System (RS6047-N)
For NYSLRS members and retirees involved in the rescue, recovery or cleanup operations of the World Trade Center aftermath.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6047-n.pdfOpinion 96-12
… discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by special act) TOWN LAW, §181: The fiscal year … be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… P. DiNapoli and Attorney General Eric T. Schneiderman today announced the arrest and arraignment of Gail E. … West Ghent Volunteer Fire Company. An indictment unsealed today charges Cesternino with Grand Larceny in the Second … According to the Indictment and papers filed in court today, Cesternino is alleged to have used her position as the …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companySouth Glens Falls Central School District - Fund Balance (2018M-90)
Determine whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit.
https://www.osc.ny.gov/files/local-government/audits/pdf/south-glens-falls-90.pdfOpinion 2002-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to one or more individuals who provide assistance in the operation of a town recycling center …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Gouverneur Central School District – Financial Management (2016M-351)
… for the 2015-16 fiscal year totaled approximately $34.3 million. Key Findings The Board consistently overestimated … general fund appropriations by an annual average of $3.2 million, or 10.8 percent, from fiscal years 2012-13 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351City of Elmira – Financial Condition (2017M-90)
… of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately … fund balance and cash balances, to prevent further decline in financial condition. Include appropriations in the …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Receiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of disability … your option selection up to 30 days after your disability application is approved, or up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-election