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Comptroller DiNapoli Releases Municipal Audits
… , Town of Caton , Delaware County , Town of Indian Lake and Tompkins County . “In today’s fiscal climate, budget … any written contracts with the vendors. Town of Indian Lake – Reserves and Justice Court Operations (Hamilton … of Boonville Town of Caton Delaware County Town of Indian Lake and Tompkins County …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Town of West Seneca - Capital Project Management (2019M-195)
… budget outlining revenues and expenditures was maintained in the accounting records and periodically updated. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Bay Shore Fire District – Time and Attendance Records (2017M-264)
… January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the … Bay Shore Fire District Time and Attendance Records 2017M264 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264DiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… Two Poughkeepsie women allegedly cashed seven pension checks totaling $8,600 … Two Poughkeepsie women allegedly cashed seven pension checks totaling $8600 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerTown of Stanford – Financial Management (2021M-130)
… Board properly managed the Town’s financial condition and adopted realistic budgets. Key Findings The Board did not properly manage the Town’s financial condition and did not adopt realistic budgets. The Board: Adopted an unbalanced 2020 budget that was missing information and misleading, which resulted in a 58 percent decrease in …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, properly approved and supported. Key Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Opinion 92-56
… (payment of flat monthly allowance for use of private automobile on official business) WORDS AND PHRASES -- "Terms … 116: A town whose town board is authorized by special act to appoint a town manager "upon such terms and conditions ... … manager. You ask whether the Town of Fallsburg, pursuant to chapter 791 of the laws of 1972, may pay its town manager …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… always use competitive methods when procuring goods and services. The District did not have contracts with all … did not properly standardize particular types of goods and services. Key Recommendations Complete required training … that only particular types of goods and services are standardized, not specific vendors. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375DiNapoli: Local Sales Tax Collections Up 3% in November
… sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to … for 61.5% of the increase. “Local sales tax growth in November was a bit stronger compared to the 1.9% year-to-date … when budgeting for future sales tax revenue.” In November: New York City’s collections totaled $848 million, …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberMoriah Central School District - Cash Management (2019M-65)
Determine whether District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/moriah-65.pdfBroadalbin-Perth Central School District – Cash Management (2020M-65)
Determine whether District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/broadalbin-perth-2020-65.pdfAgency Financial Reporting Package
… system used by the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageState Agencies Bulletin No. 2295
… is to notify agencies of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates to these plans. Background: Pursuant to … annual contribution amount will increase to $23,500 for calendar year 2025. An additional deferment is available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaHolland Patent Central School District
Holland Patent Central School District – Access to the Student Information System (2016M-326)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-holland-patent.pdfVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… Direct Deposit or Adjustment Voucher transaction. Document retention must be in full compliance with all applicable … and regulations. Agencies should refer to the General Retention and Disposition Schedule for New York State … York State Archives and Records for guidance on minimum retention periods for other fiscal records, purchasing/claims …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… an every-day battle to service its residents with precious little money. Every dollar stolen is a dollar not spent on …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000GASB Statement 87, Leases
… contract, including factors surrounding the contract. Don’t assume that the contract lease term is the same as the … Fixed payments; Variable payments that depend on an index or a rate (Consumer Price Index or market interest rate), initially measured …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesDiNapoli Announces State Contract and Payment Actions for April 2015
… and fiscal agent services. Office of Homeland Security and Emergency Services $7.3 million for 11 Hazard Mitigation … the Winds Plaza reconstruction at the Niagara Falls State Park, and $3.7 million for the Letchworth State Park nature … with 187 Wolf Road LLC, Colonie, Albany County. Stony Brook - $1.25 million with Whiteman Osterman & Hanna LLP for …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate District purposes and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-gorge-district-2020-151.pdfAnthem Blue Cross – Coordination of Benefits With Medicare
… Objective To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare coverage. The audit covered the period from January 2020 … 1.1 million of the members. Civil Service contracts with Anthem Blue Cross (Anthem) to administer the Hospital Program …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicare