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Sullivan West Central School District – Financial Condition (2014M-40)
… The Sullivan West Central School District is located in Sullivan County. The District, which is governed by an … to reserves at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two reserve fund balances were in excess of the amounts needed for authorized purposes. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County … within legally established limits and that residents were not taxed more than necessary. The balances of four reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Campbell-Savona Central School District - Budget Review (B2-15-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … The significant revenue and expenditure projections in the tentative budget appear reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Worcester Central School District – Unassigned Fund Balance (2016M-1)
… July 1, 2014 through November 16, 2015. Background The Worcester Central School District is located in the Town of … County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates one … Worcester Central School District Unassigned Fund Balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Huntington Union Free School District – Financial Condition (2015M-356)
… July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates … Huntington Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… audit was to determine if internal controls over Business Office operations were appropriately designed and operating … established adequate internal controls over Business Office operations. Board policies and written procedures have … appropriate segregation of duties amongst Business Office staff where possible and also implemented various …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsIII.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… In 2009, New York State (NYS) established the Statewide Financial System … (Program) through a partnership among the Office of the State Comptroller (OSC), the Treasury Division of the … of a standard financial management system (FMS) for State agencies. The consolidation of Treasury’s cash, debt, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewTown of Stanford – Financial Management (2021M-130)
Determine whether the Town of Stanford Town Board properly managed the Towns financial condition and adopted realistic budgets
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Village of Monticello – Records and Reports (2020M-104)
… timely records and reports. Key Findings The Treasurer did not maintain accurate, complete and timely accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting records. Bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Hamden – Financial Condition (2013M-86)
… 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises five … not properly monitored budgets and managed fund balance in the general fund. The Board has consistently relied on … Town resources. Although fund balance has rebounded some in 2012, there has been a steady decline of 69 percent in …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Westfield, Town of – Financial Management (2013M-389)
… town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Laurens - Budget Review (B4-14-21)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress Monitoring System. The … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Online Services
… We offer a growing list of secure Online Services for customers, clients and business partners. For certain services, you must first enroll to get a user ID and password. Log in … We offer a growing list of secure Online Services for customers clients and business partners You must first …
https://www.osc.ny.gov/online-servicesOpinion 89-8
… of the state department of audit and control at Albany, New York, another in the state department of education at Albany, New York, and the third in the office of the clerk of such …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 91-49
… advised us that the county owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county … 329; Opn No. 82-104, supra , relative to abandonment of a road if the municipality does not have fee title; 20 Opns St … Highway Law, §118-a may require that the abandoned county road be conveyed to adjacent property owners in certain …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 95-25
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Tax Limit (withholding … in reply to your inquiry concerning the State Comptroller's authority to withhold local assistance from a county, city … added). Section 54 of the State Finance Law provides for an annual apportionment and payment of State aid to counties, …
https://www.osc.ny.gov/legal-opinions/opinion-95-25DiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… independent voice affirm our efforts,” DiNapoli said. “Our staff has helped build one of the nation’s strongest pension funds, but only with … brightest investment talent that it can in order to remain one of the best-funded public pension plans in the country,” …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingNYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… to serve three-to-nine years in state prison, pay full restitution of $1.1 million, and forfeit her public … sentenced to serve threetonine years in state prison pay full restitution of $11 million and forfeit her public …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… New York City’s restaurant, retail and recreation (RRR) sectors continued to struggle during the … the impacts of the pandemic on their restaurant, retail and recreation sectors, New York City was hit especially … returns, foot traffic in key corridors should improve and reinvigorate market demand, but policy makers should …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicWhat is a Defined Benefit Plan?
… As a NYSLRS member, you are part of a defined benefit plan , … by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-plan