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Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2011, to February 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which … Town of Hamden Financial Condition 2013M86 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86DiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… special needs and young English Language learners. She is now a convicted felon and has paid back the money she stole,” … “Cindy Tappe has now been sentenced for diverting funds that were intended to benefit students for her own … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudDutchess County – Financial Condition (2013M-370)
… our audit was to review the County’s budgeting practices for the period January 1, 2012 through November 30, 2013. … had approximately 1,800 employees. Budgeted appropriations for the 2013 and 2014 fiscal years were approximately $409 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… BOCES serves 25 school districts in an eight-county region and is governed by a nine-member Board of Education (Board) … general fund budget totaled approximately $102.7 million. Results of Review Based on our limited procedures, BOCES has … implemented, two recommendations were not implemented and one recommendation is no longer applicable. …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesMember E-News Archive — 2023
… Faster Check Retirement Online to See Possible Changes in Pension Deductions Vested: Qualifying for a Retirement … DiNapoli Visit the New York State Fair COLA Information is Available for Eligible Retirees Divorce Affects Other … to Grow Keep Your Beneficiaries Current January 2023 What is a Defined Benefit Plan? Sex Identification and Your …
https://www.osc.ny.gov/retirement/publications/member-e-news-archive-2023Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … incidental costs such as airline baggage and travel agency fees. The Department of Labor (Department) spent $6.7 million … best interest of the State. Ensure that each employee's tax home is properly determined in compliance with law and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background … The Department’s receipts totaled approximately $52,300 for the 2011-12 fiscal year. Key Findings The Treasurer does … totaling $33,363 and deposits totaling $99,643 for these accounts are inadequate and inaccurate. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overSFS Accounting Basics –Transaction Processing from Budgets to Ledgers
Presentation from 2016 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2016-accounting-presentation.pdfOpinion 2008-5
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use … PREVENTION -- Contracts (amounts payable to volunteer fire company); (restrictions on use of money by volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Village of Attica – Justice Court (2014M-30)
… Purpose of Examination The purpose of our audit was to review the processes and procedures for the Justice Court’s … of Attica, located in Wyoming and Genesee Counties, is governed by a five-member elected Village Board and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Capital Planning and Maintenance
… means, the Authority relies on federal, State, and other sources of funding. During each of the fiscal years 2012-13, … profitable asset, generating about $2.4 million in toll revenue annually. The Authority uses cash from the Bridge’s … for reconstruction and upgrades, based on its current revenue, it would be unable to afford enough bonding to …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceMount Pleasant Central School District – Information Technology User Accounts (2021M-31)
Determine whether Mount Pleasant Central School District (District) officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/mount-pleasant-2021-31.pdfDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… COVID-19 pandemic, even before the latest surge in cases, with 169,700 fewer jobs in November than from two years ago, according to a … businesses received funding. The SBA was so overwhelmed with applicants for RRF awards, for example, that the money … the COVID19 pandemic even before the latest surge in cases with 169700 fewer jobs in November than from two years ago …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicInstructions for Town and Cities
Instructions for Town and Cities
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions-towns-cities.pdfOpinion 94-29
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; FAMILY COURT ACT, §1118: The … advance. (b) The clerks of the appellate divisions of the supreme court and the clerk of the court of appeals are …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Fiscal Stress Monitoring: System Enhancements for School Districts
The following tables summarize enhancements to the Fiscal Stress Monitoring System for School Districts.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/system-enhancements-schools.pdfDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… of over $70,000. As a state retiree under the age of 65, Sciacca was not allowed to earn more than $30,000 …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemOpinion 2005-6
… of town to provide a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime … of town to provide a program on the prevention of teen “bullying”) TOWNS -- Powers and Duties (authority to … a town program at a parochial school on the prevention of teen “bullying”) STATE CONSTITUTION, ARTICLE VIII, §1, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6XVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… liability was incurred before the end of the fiscal year. Prior to approving these transactions, OSC may request … (through AP journal voucher) to a current fiscal year appropriation/segregation will remain permanently … liability was incurred before the end of the fiscal year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsOpinion 95-25
… (applicability of provisions of section 54-a of the State Finance Law to payments provided in the aid to localities … budget) STATE CONSTITUTION, ARTICLE VIII, §10; STATE FINANCE LAW, §§54, 54-a: The provisions of section 54-a of the State Finance Law authorize the State Comptroller to withhold local …
https://www.osc.ny.gov/legal-opinions/opinion-95-25