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City of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately … City of Lockport Fiscal Stress 2013M330 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Sidney – Budget Review (B4-16-13)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. … obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s financial activity for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mOpinion 94-2
… discussed in the opinion. CITIES--Fees (exemption from parking meter fees for city officials) PARKING AND TRAFFIC REGULATIONS--Parking Regulations (exemption from meter fees for city … of the city council while on official business from paying parking meter fees when parking their personal vehicles in …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… who approved of the idea and allowed him to use a city truck to make the trips during business hours. According to …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicUnified Court System Bulletin No. UCS-137
… Purpose To explain OSC’s automatic processing of increases to Judicial Longevity Payments paid in April … 13L, paychecks dated 10/15/08 Background Chapter 276 of the Laws of 2008, which implements agreements between the State and … To explain OSCs automatic processing of increases to Judicial Longevity Payments paid in April 2008 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentTown of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Henrietta Fire District – Financial Condition (2021M-27)
Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Fishers Fire District – Financial Condition (2021M-128)
… increased to $1.8 million, which is sufficient to pay 43 percent of the District’s 2020 expenditures. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Southern Cayuga Central School District – Financial Condition (2020M-77)
… and did not use about $1.1 million in appropriated fund balance. As of June 30, 2019, recalculated surplus fund balance totaled almost $1.7 million and was 10.7 percent … estimates for revenues, appropriations and the amount of fund balance needed to fund operations. Reduce surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Watertown City School District – Financial Condition (2016M-85)
… in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Town of Cambria – Capital Projects Financing (2017M-161)
… Board, provides services including highway maintenance, snow removal, water and sewer, refuse collection and general …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Groton Central School District – Financial Management (2014M-288)
… Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Watervliet City School District – Fiscal Stress (2014M-149)
… did not adopt realistic, structurally balanced general fund budgets. The Board did not adopt a policy to establish an adequate level of unrestricted fund balance to be maintained, resulting in the need to issue … Adopt structurally balanced budgets for the general fund. Adopt a fund balance policy that establishes an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Town of Chili - Financial Management and Cash Receipts (2019M-167)
… adopted realistic budgets and effectively managed fund balance and reserves. To determine whether Town … The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted unrealistic … which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Village of Palmyra - Financial Management (2019M-94)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Valley Central School District – Financial Condition (2014M-58)
… students during the 2012-13 fiscal year. Budgeted general fund appropriations for 2012-13 totaled approximately $90 million. Key Findings Fund balance has declined as a result of planned operating deficits and appropriation of fund balance to finance the planned deficits. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Town of Cornwall – Financial Condition (2014M-123)
… of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2011 through … sufficient revenues to fund expenditures and relied on fund balance to finance operations. The Board has not … balances and adopt structurally balanced budgets with less dependence on using unrestricted funds to finance operations. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Becoming Eligible for a Benefit – Special 20- and 25-Year Plans
… service, you are vested. This means you have earned the right to receive a retirement benefit, even if you leave …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitComptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
… Director of the Monroe County Water Authority, and Nelson Rivera, former Chief Information Officer for Monroe County. … to a three year conditional discharge. Last week, Nelson Rivera pleaded guilty to two class “E” felonies and gave up his government pension. In addition, Rivera may never again serve as a New York public employee, …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-rigging