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Town of Lapeer – Budgeting (2024M-127)
… and adopt realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 … budgeted appropriations were overestimated in the general fund, resulting in operating surpluses totaling $669,365 … by an average of $38,397 (19 percent) in the general fund. In addition, the Board has not developed and adopted a …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Ordinary Death Benefit – New Career Plan
… at least one year of service since last joining the Retirement System and your death occurs: While you are on the …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… at least one year of service since last joining the Retirement System and your death occurs: While you are on the …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitPayroll Improvement Project Bulletin No. PIP-005
… Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 navigation for common pages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Opinion 89-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … Pawnbrokers (authority to license) GENERAL BUSINESS LAW, §§40, 52, 53: A license must be obtained from the the local …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Forks Fire District #3 - Financial Planning (2018M-20)
… Audit Objective Determine if the Board properly manages fund balance. Key Findings The Board did not adopt financial … plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves and a multiyear … plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves and a multiyear …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Town of Seward – Financial Management (2016M-353)
… Key Finding The Board has not effectively managed fund balance. Town officials have adopted budgets that … and underestimated revenues. Key Recommendation Expand the fund balance policy to cover reasonable amounts to maintain in each fund and how to manage annual operating surpluses. … The …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353DiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… office as abandoned property after five years of dormancy. In State Fiscal Year 2015-16, $11 million from gift cards was … rebates to disclose whether those rebates will be issued in the form of a gift card and whether any fees will apply to … office is currently holding more than $14.5 billion in unclaimed funds from uncashed checks, bank accounts, …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonDiNapoli: Read Fine Print on Gift Cards this Holiday Season
… to read the fine print on gift cards this holiday season for details about fees and expiration dates. While some gift … charge inactivity fees unless the card has been inactive for at least 12 months. All terms and conditions for a card must be disclosed directly on the card and gift …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … period in an authorized cooperative municipal investment fund that offered higher interest rates. They did not prepare … bank statements and canceled check images. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsGermantown Central School District – Financial Management (2013M-230)
… with no documented plan or justification for the excessive funding levels, which effectively allowed it to circumvent … and in compliance with statutory requirements. Include the funding of all reserves in their adopted budget plan so that funding the reserves is done in a transparent manner. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Village of Maybrook – Water Operations (2013M-121)
… and comprises a Mayor and four Trustees. The water fund budgeted appropriations for the fiscal year ended May … or repaid as required. As of May 2012, the water fund owed the general fund approximately $126,000. Employee benefits costs were …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… In each of the fiscal years 2012 through 2014, the general fund had available fund balance that was between 62 and 71 percent of the ensuing year’s budget and the highway fund had available fund balance that was between 21 and 53 …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6LaFayette Central School District – Reserves (2013M-387)
… funding and use of reserves for the period July 1, 2011 through June 30, 2013. Background The District is located in … exceed the 4 percent statutory maximum. Ensure that funds are expended from reserves only for the purpose for which the reserve was established or as otherwise provided by law. Refrain from loaning reserve money to other …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Opinion 93-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (liability for the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Village of Mexico – Financial Management (2023M-170)
Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/mexico-village-2023-170.pdfNewfane Central School District – Financial Management (2020M-88)
Determine whether the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/newfane-2020-88.pdfCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
Determine whether the Cheektowaga Economic Development Corporation (CEDC) Board properly managed and monitored the revolving loan fund program.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cheektowaga-economic-development-corp-2021-85.pdfTown of Haverstraw - Financial Condition (2019M-52)
Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/haverstraw-52.pdfOpinion 94-11
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of a fire district generally may not expend district funds in connection with a celebration of the district fire … of a fire district may expend fire district funds in connection with a celebration of the district fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11