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City of Yonkers – Budget Review (B22-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … The significant revenue and expenditure projections in the proposed budget are unreasonable. In addition, …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Death Benefits – Divorce and Your Benefits
… Law (RSSL) provides for an ordinary death benefit if a member dies while in active service (before retiring) . It is … a member to designate the ex-spouse to receive a portion of the ordinary death benefit. The ex-spouse’s portion is … a portion of the ordinary death benefit even if the member does not appropriately designate them. Accidental Death …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsTown of Laurens – Budgeting Practices (2013M-204)
… of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. The elected Town … does not segregate flood-related expenditures in the accounting records, so it could not be determined how much of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204March 2000: Handicapped Parking Education Program
… that every county and the City of New York shall establish a handicapped parking education program for the purpose of … relating to handicapped parking spaces. This surcharge is in addition to any other sentence, fine or penalty. … receipts should be recorded as revenue in account code A2610 Fines and Forfeited Bail, and expenditures of …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programGeneva City School District - Reserves (2018M-51)
… The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. … Geneva City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Liberty Central School District – Budget Review (B4-13-4)
… of our review, except for certain matters related to the food service fund, we found that the significant revenue and … tax levy limit set by statute. Key Recommendations Prepare a projection of year-end fund balance for the food service fund to determine how much fund balance they can reasonably appropriate before …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Opinion 88-50
… -- Capital Reserve Fund (use of moneys to fix dents and small holes, and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether … in an ordinarily efficient operating condition. It does not add to the value of the property, nor does it …
https://www.osc.ny.gov/legal-opinions/opinion-88-50DiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… A Syracuse man was arrested yesterday for allegedly stealing over $21,946 in state pension payments meant for his deceased mother, State Comptroller Thomas P. DiNapoli and the New York … of attorney which he allegedly knew ended under the law at the time of his mother’s death. Glinski was arraigned in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… $3.3 million. Key Findings District officials used bid specifications for a purchase that may have created ambiguity … compensating controls. Key Recommendations Ensure that bid specifications are written to encourage competition from …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Campbell-Savona Central School District – Budget Review (B2-13-12)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Campbell-Savona Central School District, located in Steuben County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12GASB Statement 87, Leases
… contract that transfers the right to use another entity’s asset (the underlying asset) for a specific period of time in an exchange or … relevant factors to determine if a lease meets the threshold of “reasonably certain.” Relevant factors include: …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… EPA goal of 10 percent. In 2011, the City reported that 719 million gallons of water was treated and 331 million …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… The state's fiscal year (SFY) 2018-19 Enacted Budget Financial Plan projects that spending will outpace revenues over the next three years with potential cumulative gaps totaling … to increase 3.5 percent this year to nearly $17.3 billion. Business tax revenues are projected to reach nearly $8 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Hyde Park Fire and Water District – Procurement (2025M-31)
… - pdf] Audit Objective Determine whether the Hyde Park Fire and Water District (District) Board of Trustees (Board) … when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… of our audit was to review the Town’s financial management and budgeting practices, and its resultant financial … operating funds include the general fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those … of anticipated revenues, expenditures and fund balance available for appropriation. Develop long-term financial and …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231DiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… counts of grand larceny and offering a false instrument for filing for stealing over $320,000 in county funds, State … Division and referred its findings to DiNapoli’s office, requesting a forensic audit. DiNapoli’s office, in …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyOpinion 88-24
… Town board member has an interest in a contract with the town where she and her husband are reimbursed for … program, where reimbursed costs include use of a tractor and compensation for the spouse's labor. This is in … husband are reimbursed for costs incurred in connection with maintaining a pond located on the board member's …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Beacon City School District -- Budget Review (B6-15-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s preliminary budget for the 2015-16 fiscal year. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Former Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… New York State Comptroller Thomas P. DiNapoli and State Police Superintendent Steven G. James today announced that … now faces the consequences of his crime. Public corruption does lasting damage to people’s confidence in the … of Mr. Halstead demonstrates the vital collaborative work of our law enforcement partners focused on the same …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-funds