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West Seneca Fire District #6 – Financial Management (2013M-14)
… The Board failed to properly establish internal controls or provide adequate oversight of the District’s financial … of over $59,572 that appeared questionable, improper, or unnecessary, most of which were purchases made with … has not employed an IPA to audit the District’s finances or LOSAP as required by law. The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14County of Rockland – Budget Review (B6-15-21)
… not be collected. Estimate savings of $2.5 million from employee participation in an early retirement incentive are included in the proposed budget. The … shortfalls that may occur. Monitor salary savings from employee participation in an early retirement incentive and …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21DiNapoli Announces Decrease in Pension Contribution Rates for FY 2016-17; Lowers Assumed Rate of Return
… Retirement System (ERS) will decrease from 18.2 percent of payroll to 15.5 percent, or about 15 percent. While the … System (PFRS) will decrease from 24.7 percent of payroll to 24.3 percent, or about 2 percent. "For the third …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-decrease-pension-contribution-rates-fy-2016-17-lowers-assumed-rate-returnSafety of Infrastructure (Follow-Up)
… infrastructure problems are likely to remain unaddressed for an extended period of time. Key Findings We found Parks … comprehensive, up-to-date listing of backlogged projects. For fiscal years 2012-13 and 2013-14, Parks started or …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followCity of Long Beach – Budget Review (B7-15-14)
… reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt totaling … estimated one-time revenue of $1.3 million from the sale of City property. However, City officials could not …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Tuition Assistance Program – Fordham University
… $46,120. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityPawling Central School District – Selected Financial Activities (2012M-185)
… Purpose of Audit The purpose of our audit was to examine selected District financial activities for the … at the onset of the project. Require District officials to pay appropriate tax certiorari claims from the reserve fund. Limit the Audit Committee’s activities to the scope of what is included in its charter. Amend the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185DiNapoli: Contractor Sentenced in Federal Court for Defrauding State of Over $360,000
… statewide to combat corruption in the misuse of public funds.” Junkovic, 49, of the Bronx, pleaded guilty in March …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-contractor-sentenced-federal-court-defrauding-state-over-360000DiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… which increases economic stress on families and can damage local economies by reducing household spending, leading to job losses. State lawmakers and the Public Service Commission have acted to provide meaningful relief to … of Utility Arrears in New York State Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicDiNapoli: Tax Cap Set at 2% in 2023
… at 2% for 2023 for local governments that operate on a calendar-based fiscal year, according to data released today … of 7.17%, a majority of New York’s counties, towns and calendar year cities and villages could see cost increases … is the fourth time since 2019 that municipalities with a calendar-based fiscal year (Jan. 1 through Dec. 31) had their …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023XV.4 Overview – XV. End of Year
… Year (FYE) deadlines and notices, please visit the Agency Calendar . State Agencies will not have the ability to … during the FYE blackout period. Please visit the Agency Calendar for the projected FYE blackout period dates. All …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Charlton – Procurement (2022M-5) Town officials did not … state contract. The town also did not always retain copies of other government contracts used to procure goods and services. Village of Hagaman – Claims Auditing (2022M-11) Claims were not …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0XV.7 Budget Allocations – XV. End of Year
… not needed. Find transactions that may be lost in workflow and take the proper action to move the transaction forward in … Determine the root cause of the workflow problems and resolve. Why is it important to resolve budget exceptions … is accessible from the SFS home page after logging in with your SFS user ID and password. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsTown of Prattsville – Justice Court (2012M-243)
… Blain had unidentified funds totaling $1,848 in his bank account that could not be traced to any open or closed case …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Village of Forestville – Water Fund (2012M-207)
… Village’s controls over the billing and collection process for the period June 1, 2010, through July 31, 2012. … four Trustees. General fund and water fund appropriations for the 2012-13 fiscal year totaled $345,800 and $152,940, … to the Village’s water system and obtained funding for the project from the Environmental Facilities Corporation …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… and internal controls over the Village’s IT operations for the period January 1, 2011, through January 18, 2013. … general, water, and sewer funds’ budgeted expenditures for the 2012-13 fiscal year totaled approximately $15.5 … treatment processes and costs. The Town bills the Village for its share of all wastewater processing costs. Retirees …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… to payment. Take appropriate steps to obtain the best price or the most beneficial terms in the public interest …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… of the subsequent years and did not file its 2012 property tax cap computation with OSC. Our calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by approximately $11,800. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191State Comptroller DiNapoli Releases School District Audits
… recorded during each year. Officials also did not properly account for and close completed capital projects. As a …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsSavings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life … Plan component of the college savings program with the New York State Higher Education Services Corporation. He is also …
https://www.osc.ny.gov/savings