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St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… a fund balance policy and multiyear financial and capital plan to reduce unrestricted fund balance for the benefit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Ossining Union Free School District – Financial Management (2017M-176)
… include realistic estimates for expenditures. Formulate a plan to use excess fund balance to benefit District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… variance). Officials also appropriated $3.6 million of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance policy or multiyear financial and capital plans. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… County is located in the southwest portion of New York State and has a population of 80,317. The County is comprised … for 2013 are $202 million, which include general fund appropriations of $155 million. Key Findings County … procedures to monitor the Microenterprise Development Loan Fund (MDLF) Program. Although the County’s contract with the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68City of Long Beach – Budget Review (B18-7-5)
… to liquidate the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local … that have been authorized to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Long Beach – Budget Review (B17-7-9)
… to liquidate the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local … that have been authorized to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Town of LaGrange – Selected Financial Activities (2013M-107)
… documented. Further, 166 cases were not reported to the State Comptroller’s Justice Court Fund. The Town also did not implement a comprehensive data … (ACD) cases and report all cases to the Justice Court Fund. Ensure that back-up data is kept at an offsite …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… Federal relief aid has provided critical support to the state budget, but will be depleted by the end of the financial plan. New York needs to fund essential programs and services that support quality of life in our state, while also ensuring the long-term sustainability of …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … store owned by a trustee and his spouse. The New York State General Municipal Law limits the ability of municipal … long-term needs. As a result, the district’s unrestricted fund balance increased by $64,289 since January 1, 2016 to …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Management (Tompkins County) The district’s unassigned fund balance has exceeded the statutory maximum for the past … district officials paid more than $11,000 in federal, state and local taxes on fuel purchases because they did not …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsCharlotte Valley Central School District – Financial Condition (2013M-232)
… comprises five elected members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were … The Board’s adopted budgets also included appropriating fund balance totaling more than $2 million during the 2007-08 … to 2011-12 fiscal years. However, only $420,000 of this fund balance was actually needed due to the operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… seven elected members. The District’s budgeted general fund expenditures for the 2012-13 fiscal year are … operating surpluses, which caused the unexpended surplus fund balance to exceed statutory limitations for the past … For example, at June 30, 2012, the unexpended surplus fund balance exceeded statutory limits by approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… action to maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated … four years primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be … verification of her work. Key Recommendations Develop a fund balance policy that establishes a reasonable amount of …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… The Town reported expenditures of $244,200 for the general fund, $850,027 for the highway fund and $10,624 for the water fund for fiscal year 2012. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Full- and Part-Time Service Credit – Special 20- and 25-Year Plans
… work continuously on a full-time basis, we calculate your retirement service credit by subtracting your beginning date … days reported* ÷ 260 days or annual earnings reported ÷ (State’s hourly minimum wage × 2,000) *As reported by your …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditRequest for Withdrawal from Section 384 (PF5094)
For NYSLRS PFRS members to withdraw their election to contribute under the provisions of Section 384 of the Retirement and Social Security Law, permitting retirement after 25 years of allowable police or fire service.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5094.pdfSlingerlands Fire District – Professional Services (2014M-250)
… Fire District is a district corporation of the State, distinct and separate from the Towns of Bethlehem and … five-member Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $547,525. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Park No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Sand Lake in … a population of approximately 3,500. The 2014 general fund budget totals $555,869. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Fire District No. 6 is a district corporation of the State, distinct and separate from the Towns of Aurora and … five-member Board of Fire Commissioners, had 2017 general fund budget appropriations totaling $345,300. Key Finding The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Town of Maryland - Financial Management (2018M-121)
… Audit Objective Determine whether the Board established a fund balance and reserve policy and multiyear financial and … capital needs. Key Findings Since 2015, the total combined fund balance in the general and highway funds increased by … equipment needs. Key Recommendations Develop and adopt a fund balance and reserve policy that establishes the level of …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121