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Comptroller DiNapoli Releases Municipal Audits
… not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each week, as required by law. The clerk also did not always deposit clerk fees within … the required timeframe or remit them to the supervisor in a timely manner. Onondaga County Resource Recovery Agency …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0City of Lockport - Budget Review (B1-16-16)
… City to issue debt to liquidate the accumulated deficits in the City's general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … in 2017. The Common Council will have to adopt a local law to override the tax levy limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Stamford Central School District – Fund Balances (2016M-106)
… Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in … funds to unrestricted fund balance, where allowed by law, or other reserves in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Town of Hempstead – Budgeting (2021M-169)
… not include the fund balance estimates required by Town Law. Town officials also did not effectively monitor the … annual budgets. Town officials levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, … failed to monitor the annual budget timely, resulting in the Board approving significant budget adjustments …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Campbell-Savona Central School District – Budget Review (B2-13-12)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Campbell-Savona Central School District, located in Steuben County, issued debt totaling $3,250,000 to … District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Chenango Valley Central School District -- Budget Review (B19-4-2)
The purpose of our budget review was to provide an independent evaluation of the Districts proposed budget for the 201920 fiscal year
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2City of Newburgh – Budget Review (B17-6-18)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to issue debt not to exceed … fund as of December 31, 2010. New York State Local Finance Law requires all municipalities that have been authorized to …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Deerpark – Budget Review (B17-6-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate … fund as of December 31, 2008. New York State Local Finance Law requires all municipalities that have been authorized to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Creditable Service – State Police Plan
… may also receive credit for service as a: Police officer in the New York State Department of Environmental … 20 years of service and successfully completed a course of law enforcement training within two years of the date of your … and deputy sheriff service; Detective investigator service in the office of a district attorney; Service as uniformed …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which operates two schools … fund balance is in compliance with the Real Property Tax Law statutory limits and develop a formal plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionDansville Central School District – Separation Payments (2016M-102)
… The Dansville Central School District is located in the Towns of Conesus, Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of Dansville and Wayland … Take whatever action is appropriate within the law to recover identified overpayments and reimburse …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… During the 12-month audit period, BOCES held $7.4 million in money market accounts and earned interest totaling $105,000, and held $4.6 million in non-interest bearing accounts. Had officials considered … investment policy as required by General Municipal Law (GML) Section 39. Solicit interest rate quotes or invest …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentAdditional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need … better retirement benefit calculation. For example, if you have 19½ years of service credit but your pension will …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jReceiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… your retirement benefit paid. You can choose from several options, all of which will provide you with a monthly benefit … day of the month following your retirement date. You have up to 30 days after your pension benefit becomes payable to … a disability retiree, you may change your option selection up to 30 days after your disability application is approved, …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, … funds to unrestricted fund balance, where allowed by law, or use the funds for their designated purposes. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Town of Worth – Financial Operations (2014M-323)
… May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the … approved for payment by the Board, except where allowed by law. Implement control procedures to adequately oversee the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Glenham Fire District – Cash Disbursements (2016M-380)
… if claims were supported by adequate documentation, for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2015 totaled approximately $320,000. Key Findings Claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Menands Union Free School District – Information Technology (2021M-78)
… IT vendors’ roles and responsibilities. As a result, gaps in IT security practices occurred. The Board and District … policy that is required by New York State Technology Law. Sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Jefferson Central School District – Fund Balances (2015M-236)
… The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, … funds to unrestricted fund balance, where allowed by law, or use the reserve funds for their designated purposes. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Village of Elmira Heights – Claims Auditing (2024M-44)
… claims. Key Findings Although New York State Village Law Section 5-524 requires, with limited exceptions, a … to the claims to help ensure competition is sought in accordance with the Village’s procurement policy. Village …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44