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Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the … or delegate someone to audit – and approve disbursements. For example, 380 disbursements totaling $120,217 had no … limited our ability to determine if funds were accounted for or used for proper business purposes. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightLump Sum Payments – Legacy Reporting
… compensation for details. All payments listed above should be included on the Statement of Accrued Payments and …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsOvertime Compensation – Legacy Reporting
… For Tier 5 and 6 members, overtime pay beyond the annual limits below is not included … in a final average earnings (FAE) calculation. Only report overtime until a member reaches the limit for the calendar … report the member’s salary and days worked; only omit overtime pay that exceeds the limit. Do not withhold …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationState Comptroller DiNapoli Releases Municipal & School Audits
… into the district’s length of service award program; effectively monitor available fund balance, resulting in the … to as much as $54,423 during the audit period; or effectively monitor budget-to-actual results as officials … developed a comprehensive investment program but did not effectively manage the program. During the 17-month audit …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsContract Advisory No. 3
… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions Guidance: To generate an amendment transaction (sequence 1 and higher) in the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemTown of Bridgewater – Financial Operations (2013M-309)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through March 31, 2013. … The Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year total approximately $345,000 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309City of Newburgh -- Budget Review (B18-6-12)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … must be submitted to the State Comptroller for examination and recommendations. Key Findings The significant revenue … Based on our projections, the amounts budgeted for police and firefighting overtime is likely underestimated by …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Newburgh – Budget Review (B6-13-21)
… City planned for the 2013 shortfalls by appropriating fund balance. The 2014 budget does not have any fund balance appropriated for any shortfalls. The City’s 2014 budget includes an appropriation of $561,000 of fund balance, which is a non-recurring funding source. Because …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Lockport -- Budget Review (B7-1-14)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2018. Background Chapter …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Real Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] Enrollment … They will also demonstrate how to complete the tax cap form using OSC's online reporting system. Slide Show …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsOpinion 91-9
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … for "miscellaneous" purposes and "contingencies". At the time, former section 112 of the Town Law contained a …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations and information technology (IT) for … in Fulton County. The District is governed by the Board of Education, which comprises nine elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andDiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… well above the national average of 13 percent, according to a report released today by State Comptroller Thomas P. … York also ranks third as a harbor for refugees admitted to the United States, behind Texas and California. More than … the world,” Utica Mayor Robert Palmieri said. “As Mayor, I take great pride in Utica’s track record in how we treat …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-californiaOpinion 95-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency … surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of emergency … to County Law, article 6 may be used to pay debt service on serial bonds to the extent that the proceeds of those …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… [read complete report – pdf] Audit Objective Determine whether Middle …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… Comptroller Thomas P. DiNapoli toured Silver Meadows Farm in Wyoming County to help highlight New York's agriculture … industry. The family-owned farm is located on 750 acres in Silver Springs and produces milk, as well as corn, … a report showing New York's farms generated $4.8 billion in revenue, with 15 products – including milk, cottage …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… business with terrorists and terrorist organizations. The Office of Foreign Assets Control within the US Department … list of terrorists and terrorist organizations identified in the President's Executive Order. The Office of Foreign … issued to those individuals or organizations identified in the Executive Order. Process and Document Preparation: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsOpinion 90-10
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … v Rostad , 45 NY2d 617, 412 NYS2d 127; 1989 Opns St Comp No. 89-22, p 48). The duty to maintain highways in a … Embler v Town of Wallkill , 132 NY 222; 1989 Opns St Comp. No. 89-21, p 45; 1985 Opns St Comp, No. 85-6, p 6; see also …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… treasurer for each club. District officials agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityIX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the provisions of the related grant agreement, the Federal … or for which federal approval will be obtained at a later date. Two additional enhancements for onboarded agencies are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overview