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Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59State Comptroller DiNapoli Releases Municipal Audits
… or provide adequate fiscal oversight of the treasurer. As a result, district assets were not safeguarded. The board did … The board also did not conduct required audits or adopt a procurement policy, investment policy or code of ethics, as … with no oversight. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsIntroduction – Travel and Conference Expense Management
… conference expenses. Some examples of our audit findings in this area include: 1 A lack of travel policies and … Payment of spousal and other non-employee travel with public funds. Reimbursement of travel expenses to employees … a lack of verifying mileage claims. All references in this guide to "employees" should be interpreted to mean …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionDivision of Housing and Community Renewal Bulletin No. DH-24
… Salary below minimumPosition and job do not match FIS missing FIS below current Increment code missing Increment code not in Anniversary Date range The … Salary below minimum Position and job do not match FIS missing FIS below current Increment code missing Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-24-april-2007-performance-advances-and-longevity-paymentsState Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … projections as well as the anticipated use of reserve funds to aid in future budget preparations. However, district … officials have not prepared a formal analysis of reserve funds based on the district’s projected needs. As of June 30, …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsDivision of Housing and Community Renewal Bulletin No. DH-58
… Advance in April 2012; and was rated “Satisfactory” or its equivalent on the employee's last annual evaluation date. … (Increment Code 1001 and Anniversary Date between 4/2 and 10/1): OSC will automatically insert a row in the … Rate and below Job Rate and the Anniversary Date is 4/2/XX-10/1/XX 1004 1001 if the new salary is below Job Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-58-october-2012-performance-advances-graded-and-ns-equatedRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… $69,000. BOCES has more than $14.6 million in restricted funds that should have been returned to component districts. … for component district residents. Ensure that all surplus funds, except those properly restricted in reserve funds or budgeted for and approved in the capital budget, are …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationSodus Center Fire District – Board Oversight (2017M-108)
… - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for … environment and did not carry out its responsibility to oversee District financial operations and safeguard District assets. The Board allowed the Treasurer to perform all key aspects of District financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108DiNapoli: Village Fiscal Stress Declines Again
… Three villages were designated in "moderate fiscal stress" and six as "susceptible to fiscal stress." Last year, a total … is the second year fiscal stress has declined in villages and the first year without a village in significant fiscal … DiNapoli. "I commend local officials for this improvement and believe that sensible budgeting and closely following …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects … community and taxpayers. Ensure that all PILOT billing and payments are made in accordance with agreements and consult …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Purpose of Audit The purpose of our audit was to determine whether the … Treasurer did not provide accounting information to their independent public accountant (accountant) in a timely … audit reports from the accountant. The independent audit report for 2009 was not issued by the accountant until …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialState Comptroller DiNapoli Releases School District Audits
… 3 percentage points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen … for all electronic transactions. Auditors found the online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Unified Court System Bulletin No. UCS-69
… Pay Amount. Questions Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To explain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-69-april-2004-service-increments-longevity-pay-and-longevity-bonusOpinion 91-24
… district or with any incorporated city or village or with one or more corporations or individuals for the joint … public corporation or any county or town on behalf of any improvement district and also with any other sewer district, …
https://www.osc.ny.gov/legal-opinions/opinion-91-24DiNapoli: Tax Cap Nears Two Percent for 2018
… growth for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal … to less than one percent, inflation has crept up resulting in the highest allowable levy growth since 2013," DiNapoli … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Fuel Purchases
… The Authority’s eight regional subsidiaries provide public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … subsidiaries that account for most of its fuel purchases. In addition, the Authority had separate agreements with four …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… Fund (Fund) and the Fire and Police Pension Association of Colorado (FPPA) filed against the directors of The Boeing … Fund Fund and the Fire and Police Pension Association of Colorado FPPA filed against the directors of The Boeing …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementState Fiscal Year 2009-2010 Executive Budget Preliminary Overview, December 2008
The Executive Budget recommends $9.5 billion in spending reductions, $3.1 billion in new and higher taxes and fees, and $1.1 billion in nonrecurring resources.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-preliminary-2009-10.pdfTown 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 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 percent, down from … their budgets,” DiNapoli said. “The financial impact of the COVID-19 pandemic, combined with a levy growth rate of …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-year