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Opinion 91-47
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … other than probate and the fee is properly fixed at $60 pursuant to SCPA, §2402(10)(iv). You have asked our … §1410. As an objection pursuant to §1410, the fee is fixed at $120, as directed by SCPA, §2402(10)(ii). In our opinion, …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Bradford Central School District – Financial Management (2016M-253)
… Ensure budgets include realistic appropriations based on actual needs and planned use of fund balance to avoid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the Town's procurement practices and … Town of Moira Fiscal Oversight and Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Red Hook Central School District – Inventories (2023M-133)
Determine whether Red Hook Central School District (District) officials adequately monitored and safeguarded fuel and E-Z Pass tags.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/red-hook-central-school-district-2023-133.pdfNewfane Central School District – Financial Management (2020M-88)
Determine whether the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/newfane-2020-88.pdfState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Agriculture and Markets: … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsVillage of Middleport – Water and Sewer Rents (2013M-313)
… was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October 3, 2013. … of four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2013-14 fiscal … did not maintain timely, complete and accurate records. For example, we reviewed eight credit adjustments totaling …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Skaneateles Central School District - Online Banking (2019M-2)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions and adequately established security procedures over online banking. All online payments and transfers totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Annual Financial Report
… Rules User Manual [pdf] Chart of Accounts Lookup Accounting and Reporting Manuals (ARMs) County, City, Town, Village [pdf] Fire Districts [pdf] School Districts [pdf] Accounting Bulletins Annual Report … their respective funds in the financial statements. Fire District Questionnaire Fire districts will be required to …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportAvailable Pension Payment Options – State Police Plan
… provides the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments … option will provide you with a reduced monthly benefit for your lifetime. When you die, the unpaid balance of your … when you die. Pop-Up/Joint Allowance — Full or Half* These options will provide you with a reduced monthly benefit for …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsState Comptroller DiNapoli Releases Municipal Audits
… Development Agency Board Governance , Town of Junius , Orange County Community College , Village of Ravena and the … 10,209 jobs, a shortfall of 26 percent. In addition, the Orange County IDA's board acted outside of its authority by … Development Agency Board Governance Town of Junius Orange County Community College Village of Ravena and the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsNewfield Central School District - Information Technology (2019M-181)
Determine whether the Board and District officials ensured District information technology (IT) assets and computerized data were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/newfield-2019-181.pdfTown of Putnam – Accounting Records and Reports (2022M-188)
town, putnam, audit, records, reports
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/putnam-town-2022-188.pdfCity of Rensselaer - Accounting Records and Reports (2023M-26)
Determine whether City of Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rensselaer-city-2023-26.pdfTown of Ephratah – Accounting Records and Reports (2022M-138)
Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ephratah-town-2022-138.pdfTown of Springfield – Accounting Records and Reports (2020M-175)
Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, accurate and timely accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/springfield-2020-175.pdfVillage of Nelliston - Payroll and Accounting Records (2018M-162)
Determine if salaries/wages were accurately paid, if leave accruals were adequately monitored and if the Clerk-Treasurer maintained complete financial records.
https://www.osc.ny.gov/files/local-government/audits/pdf/nelliston.pdfCuba-Rushford Central School District - Financial Management (2020M-7)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Board. The Library/Museum’s funding for the 2011-12 fiscal year totaled $165,950. Key Findings The Board has taken steps …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Clymer Central School District – Financial Management (2016M-187)
… improperly account for two bond anticipation notes (BANs) and the corresponding expenditures in the general fund, … if the amounts are necessary and reasonable. Account for BANs and the related purchases in the capital projects fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187