Search
Town of Batavia – Water and Sewer Operations (2018M-12)
… records for each special district. The Supervisor did not account for revenues and expenditures associated with … New York State Town Law. The Supervisor did not separately account for the revenues and expenditures from the … financial records for each special district. Properly account for Article 12-C improvement financial activity in …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Chenango Valley Central School District – Budget Review (B4-15-8)
… Key Findings Based on the results of our review, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… a fund balance policy or establish targeted funding levels for its reserve funds. The Treasurer did not maintain … Comptroller’s (OSC’s) accounting and reporting manual for fire districts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26IX.6.F Agency Draw Procedures – IX. Federal Grants
… amounts drawn down as compared to the amounts expended. If the drawdown frequency is not timely or the amounts … improve the cash management of their grants. Since the SFS does not calculate agency drawdown amounts for non-onboarded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… of the works was arrested for defrauding the New York State and Local Retirement System out of $52,514 in pension payments. In …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… If you meet eligibility requirements and have member contributions in your account, you can take a loan … The maximum loan is 75 percent of your annuity savings contribution balance, minus any outstanding loan balance, so … years from the date the loan was issued. You retire or withdraw from NYSLRS and have one or more outstanding loan …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsTown of Shawangunk - Sewer District Charges (2018M-122)
… Determine whether the Town properly charged the New York State Department of Corrections and Community Supervision … by $1.4 million. The District had an excessive fund balance of $4.4 million as of December 31, 2017 or a … … Determine whether the Town properly charged the New York State Department of Corrections and Community Supervision …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122VII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… New York State accounts for the receipt and disposition of all state resources in the … General Checking Account (GCA). A guiding principle of cash management of State resources is that the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewSagaponack Common School District - Fund Balance Management (2018M-53)
Sagaponack Common School District - Fund Balance Management (2018M-53)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-sagaponack.pdfGlens Falls City School District - Financial Management (2019M-12)
Determine whether District officials effectively managed general fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/glens-falls-12.pdfTown of Dayton - Fund Balance Management (2019M-221)
Determine whether the Board has properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/dayton-2019-221.pdfBolton Central School District - Fund Balance Management (2018M-249)
Determine whether District officials effectively managed general fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/bolton.pdfState Contract and Payment Actions in March
… Comptroller’s review and approval of contracts related to the COVID-19 crisis until May 7, 2020. At the … with G&C Martin Logging Inc. for logging services related to controlling the southern pine beetle. Office of General … Tech LLC for information technology services related to the Service Disabled Veterans Enterprise System. …
https://www.osc.ny.gov/press/releases/2020/04/state-contract-and-payment-actions-marchCollection of Electronic Waste Fees
… Purpose To determine whether the Department of Environmental Conservation (Department) properly collects … Act also requires manufacturers that sell more than 1,000 units of covered electronic equipment to register with the … Sales data is used to calculate a recycling acceptance standard for each manufacturer. If actual recycling falls …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesState Police Bulletin No. SP-251
… processing of the April 2023, April 2024 and April 2025 retroactive increases to Location Pay, Longevity … Officers in Bargaining Unit 17. Effective Dates: The retroactive increases to Location Pay, Longevity … dates and check dates: Year Pay Cycle/Pay Period Type Payment Effective Date Check Date 2023 Administration 6 Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-251-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityCost-of-Living Adjustment – State Police Plan
… including age and number of years retired, your retirement benefit will permanently increase each year. This … amount, even if you selected a different option at retirement. You will begin receiving an annual COLA when you …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… District Attorney Anthony A. Scarpino, Jr. and Village of Croton-on-Hudson Police Chief Russel H. Harper announced … guilty to Grand Larceny in the Second Degree as a crime of Public Corruption, a class B felony. The charge is related to the theft of more than $300,000 from the Croton-on-Hudson Fire …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireComptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… and ten counts of falsifying business records in the first degree, a class D felony, in Bronx County Supreme … General for City-funded not-for-profits, specifically First Deputy Inspector General/Chief Forensic Auditor Ivette … and ten counts of falsifying business records in the first degree …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitDiNapoli: Former Halfmoon Supervisor Enters Guilty Plea to Two Felony Counts
… State Comptroller Thomas P. DiNapoli said. “I hope her case serves as an example to any public official who might … assistance in the investigation and prosecution of this case. “The defendant accepted money for taking official … scheduled for December 10, 2015, in Albany, New York. The case is being prosecuted by Assistant United States Attorneys …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-halfmoon-supervisor-enters-guilty-plea-two-felony-countsOpinion 2000 - 13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … at one time (see also Village Law §10-1006[10]; General City Law §11-a[10]; Not-for-Profit-Corporation Law §1402[c]). …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13