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Town of East Hampton – Budget Review (B18-7-9)
… 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Town of East Hampton – Budget Review (B17-7-15)
… 2018 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B17715 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Town of East Hampton - Budget Review (B19-7-10)
… 2020 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Genesee County – Court and Trust Funds (2014M-322)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322SUNY Bulletin No. SU-218
… Purpose To provide agency instructions for processing the 2015 SUNY Summer Session Payments. Affected Employees … Contracts for 21P employees will end 06/03/15. However, the status of 21P employees will remain as Active on the Job Data page. Calendar (CAL) employees will remain on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-218-2015-suny-summer-session-paymentsDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… future spending will match future revenue.” The state Senate and the Assembly, respectively, estimate that spending …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … include a tax overlay in the adopted budget and will have to adopt the proposed local law to override the tax levy limit in 2017. City of Troy – Budget …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsOpinion 2007-5
… item of equipment into another capital reserve fund is not subject to permissive referendum requirements. You ask … item of equipment into another capital reserve fund is subject to permissive referendum requirements. General … Municipal Law § 6-c [2]). The term "capital improvement" is defined to include "[a]ny physical public betterment or …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… Alternative Death Benefit If you die while in service after having become eligible to retire, an …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsOpinion 92-47
… surcharge moneys) MUNICIPAL FUNDS -- Accounting (crediting interest earned on investment of E911 surcharge moneys); … moneys) -- Deposits and Investments (disposition of interest on investment of E911 surcharge moneys); (of E911 … We assume for purposes of this opinion that the county's charter does not address these issues. Article 6 of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-47City of Yonkers – Budget Review (B18-6-7)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … based on the 2017-18 fiscal year overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of up to $9.8 million for water fund …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… is below: We should be teaching financial literacy in NY's high schools Financial literacy should be taught in all New … think are important for all students to have by the end of high school?” One of the most frequent responses was, “Financial …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsState Comptroller DiNapoli Releases Municipal Audits
… said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the … providing the goods and/or services. Town of Cambria – Capital Projects Financing (Niagara County) The board and town officials did not properly plan for the financing of capital projects. The town could …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-314
… 003205 3014000 Electrocardogrph Tech 006081 6223200 Emrgcy Med Tech 005572 5533100 Emrgcy Med Tech Prmdc 005673 5533110 Hospital Attendant 1 005615 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Report 2010-S-64). Background The … Lawrence Bruckner operated two office locations in Brooklyn, NY. Other dentists who reportedly practiced at the … services purportedly performed by the six dentists at the Brooklyn offices. Our initial audit report, which was issued …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… The former treasurer of the Le Roy Fire Department and the Firemen’s Benevolent Association of the Village of Le Roy (Genesee County) stole nearly $50,000 in public … The former treasurer of the Le Roy FD and the Firemens Benevolent Assoc of the Vill of Le Roy stole nearly $50000 in public funds by …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsFort Ann Central School District - Fund Balance Management (2018M-119)
… if officials effectively managed the District’s general fund balance. Key Findings The District’s unrestricted fund balance at the end of 2016-17 was almost $1.83 million … 2017-18. Key Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mVillage of Green Island – Water Fund Financial Condition (2015M-237)
… 2015. Background The Village of Green Island is located in Albany County and has a population of approximately 2,600. … Key Findings The water fund balance has continuously been in a deficit position. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237