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Germantown Central School District – Payroll (2023M-3)
… and the compensation was supported and authorized by the Board of Education (Board). Key Findings The District … was accurate, adequately supported and authorized by the Board. District officials did not properly segregate … 12 employees that were either inaccurate or not authorized by the Board. Key Recommendations Assign personnel and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Town of Brunswick – Justice Court (2017M-285)
… balance. There were 26 checks signed using a signature stamp rather than signed by the Justice. Key Recommendations … bank reconciliations. Discontinue the use of a signature stamp. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Opinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… to strike a blow against public corruption and ensure that justice is served.” “Ms. Wormuth was elected into office to … Office. We stand committed to continuing to work with our law enforcement partners to investigate corruption at all … Zarrella and Deputy Bureau Chief Antoine Karam. The Criminal Division is led by Executive Deputy Attorney General …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingOpinion 89-9
… LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased employee who died intestate to …
https://www.osc.ny.gov/legal-opinions/opinion-89-9DiNapoli: MTA Budget Outlook Improves
… financial plan period, yet it still plans to raise fares and tolls by 15 percent over a three-year period, according … the bulk of the unanticipated resources to improve service and maintenance, reduce the size of projected budget gaps and help fund the next capital program. “The MTA’s financial …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… Attorney General Letitia James and Comptroller Thomas P. DiNapoli today announced the … to the fullest extent of the law,” said Attorney General James. “New York’s public servants have a responsibility to … said Comptroller DiNapoli. “I thank Attorney General James for holding Mr. Porcari accountable and her continued …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentComptroller DiNapoli, A.G. Schneiderman, State & DOI Commissioner Mark Peters Announce Conviction of Non-Profit Executive Involved in Six-Year Theft Scheme
… should expect to meet a costly and unpleasant end,” said Christina Scaringi, Special Agent in Charge, U.S. Department …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-ag-schneiderman-state-doi-commissioner-mark-peters-announce-conviction-nonSUNY Bulletin No. SU-251
… is authorized to request these changes under Education Law Article 8C. In addition, the original 403(b) IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredHolley Central School District – Financial Condition (2013M-342
… the last five fiscal years ending June 30, 2013, the Board and District officials consistently underestimated revenues by a total of $7.2 million and overestimated expenditures by a total of $4.4 million. … to the capital projects fund, the debt service fund and encumbrances which understated unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342DiNapoli Releases Bond Calendar for First Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major public … and reofferings as follows: $1.40 billion scheduled for January, $600 million of which is for new money purposes and $800 million of which is for …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterCapital – 2023 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and … A robust efficiently managed capital investment program can support healthy economic growth while the deterioration …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalMaximus, Inc.
… Purpose The objective of our examination was to determine, on a test basis, whether Maximus, Inc. (Maximus) charged the Department of Health (DOH) for expenses that were adequately supported, … under contract C025147. We examined vouchers as part of our daily pre-audit function beginning with the service …
https://www.osc.ny.gov/state-agencies/audits/2014/05/06/maximus-incNYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… to trick recipients into making a payment for “an upgrade” in exchange for reduced taxes, additional money added to … Retirement Fund is the third largest public pension fund in the United States with estimated assets of $254.8 billion … ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends March 31. …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesCapital – 2021 Financial Condition Report
… by public authorities funded directly from State-Supported bond proceeds, while figures for Division of the Budget …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors … of five members, with one person from each fire company and two at-large members. The Department’s revenue for the … fiscal years 2011 through 2013 averaged about $3,400, and the average expenditures for the three years were $2,400. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025West Seneca Fire District #6 – Financial Management (2013M-14)
… January 1, 2009, through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… of Granville in Washington County. The Company is governed by an eight-member Board of Trustees, elected by the Company’s membership. For 2016, revenues totaled … records to account for all money received and disbursed by the Company. The Company’s controls over cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planAltona Fire District – Claims Auditing (2016M-162)
… February 29, 2016. Background The Altona Fire District is a district corporation of the State, distinct and separate … Town of Altona in Clinton County. The District is governed by an elected five-member Board of Fire Commissioners. … Key Findings Not all claims for payment were supported by documentation. Not all claims contained supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162