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Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2012 through May 31, 2014. Background The Village of Coxsackie is located in the Town of Coxsackie in Greene … Village of Coxsackie Financial Condition and Water and Sewer Fund …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityLevittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… Purpose of Audit The purpose of our audit was to review the District’s reserve funds and extra-classroom … issue press-numbered receipts or use some other method to document the source, date, amount, composition and purpose …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomCanaseraga Central School District - Financial Management (2019M-104)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… audit was to review the financial condition of the sewer fund and the internal controls over financial records and … budgeted appropriations totaled $784,000 for the general fund, $205,000 for the water fund, and $282,000 for the sewer fund. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Genesee Valley Central School District - Financial Management (2019M-231)
… whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board … through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled over $1 million and was 6 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Bemus Point Central School District - Financial Management (2019M-216)
… The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Town of Leicester – Financial Management (2025M-2)
… ( Budgeting and Financial Oversight (2015M-158), released November 2015), adopt written fund balance or reserve … estimate revenues and appropriations in the 2025 budget, which will likely result in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2DiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… state's fiscal outlook is clouded because of uncertainty in Washington, falling revenues, and fiscal practices that … estimates state tax receipts will increase by 4.8 percent in State Fiscal Year (SFY) 2017-18, below the 6.1 percent projected in February. Personal income tax receipts in the first …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksSUNY Bulletin No. SU-356
… bulletin is to provide agencies with the Process Change for SUNYs Voluntary 403b Savings Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planEldred Central School District - Financial Condition (2018M-138)
… condition. Key Findings The Board relied on unrestricted fund balance to fund recurring expenditures. As of June 30, 2017, the District’s unrestricted fund balance was less than 0.5 percent of 2018 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138DiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… New York State Comptroller Thomas P. DiNapoli, United States Attorney … stolen money is recouped,” said Thomas DiNapoli, New York State Comptroller. “The settlement announced today, as well as the related state prosecutions, hold Mr. Cecile and Ms. Murray … State Comptroller DiNapoli announced that Syracuse City …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that three former officials of the Orange County Industrial Development Agency (IDA), who … It is because of the joint work of our partnership with Orange County District Attorney Hoovler and the New Windsor …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionOpinion 89-58
… §§81, 198, 202, 202-a, 220: A town may not, pursuant to Article 12 or 12-A of the Town Law, establish overlapping … their properties. You ask whether a town, pursuant to article 12, or sections 81 or 220 of the Town Law, may … p 45; 1988 Opns St Comp No. 88-22, p 39). Nothing in article 12 or 12-A of the Town Law expressly or by necessary …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Improper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… Security numbers were not available, such as name, date of birth, and gender. Furthermore, DOH did not have a process to …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followDiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… released in the Division of the Budget’s (DOB) July Update to the Enacted Budget Financial Plan. However, tax receipts … lower than the first half of SFY 2022-23, according to the monthly State Cash Report released today by New York … growth, and easing inflation were all contributing factors to higher-than-expected tax receipts. However, global unrest, …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearTown of Preston - Financial Management (2018M-81)
… Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Unified Court System Bulletin No. UCS-216
… Unit G9 Background The 2011-2016 Agreements between the State of New York Unified Court System (UCS) and the above … Annual Addl Earnings (to prevent making another payment) Retirement Information The Judicial Ratification Bonus shall … to the Payroll Earnings mailbox. Questions regarding retirement may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-216-2015-judicial-ratification-bonus-bargaining-units-f8-and-g9SUNY Bulletin No. SU-339
… Purpose The purpose of this bulletin is to provide agencies with instructions to update Tier 6 … years of membership, an employee’s contribution rate is based on annual pensionable salary from the earlier of the … Elect Date – Enter 01/02/2020 Please note that this query is not yet available. This bulletin will be updated with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planSUNY Bulletin No. SU-319
… due to the two-year look back. Affected Employees Tier 6 New York State Education Department (NYSED) and SUNY … 31, 2012. This legislation authorized the creation of a new Tier 6 pension plan. ( Please see Payroll Bulletin No. … Note: Total salary should include pensionable salary of all PayServ job records, including agencies not in PayServ. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planDiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… activity and the production of food,” DiNapoli said. “Farms in New York are 98 percent family-owned, yet compete on … economic sense for the state to retain and promote our farms to feed our residents and preserve our land.” … As of 2012, roughly 56,000 New Yorkers operated farms, with an additional 61,000 people hired as farm …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economy