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City of Fulton – Fiscal Stress (2013M-310)
… realistic budgets. The Chamberlain monitored the budget with actual results, and City officials made budget transfers … in 2010 to $136,068 at the end of 2012 − leaving the City with little cushion for managing unforeseen events. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Village of Pomona – Financial Condition (2015M-272)
… as of the end of fiscal year 2014-15. Village officials have not developed a multiyear plan to address the Village’s … rather than throughout the year when needed. The Board does not receive audited financial statements in a timely …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Brunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial … that period, therefore not actually using the fund balance to finance operations. The District’s reserves have grown from about $978,000 to more than $2.4 million in three years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Village of Frankfort – User Charges (2014M-117)
… financed by user charges. Key Findings Village officials have not adequately segregated the duties of billing, …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Village of Penn Yan – Water Operations (2013M-104)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… all of these resources and transactions in the sewer fund does not allow for capital activity to be appropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided … and use of building policy, its intentions for fees to be charged for using District property were not clearly … paid from other funds. Establish clear guidelines to reflect the Board’s position on free transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Pavilion Central School District – Financial Management (2017M-62)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … each reserve, the conditions necessary for using reserves to finance related costs or the circumstances under which … District property taxes. Revise the reserve fund policy to ensure that it identifies optimal or targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Lowville Academy and Central School District – Financial Condition (2015M-220)
… Key Findings Over the last four years, District officials have overestimated expenditures and used very little of the … has more than doubled as a result. District officials have not developed adequate multiyear financial and capital … how they will use wind power revenues. District officials have been using reserve funds as repositories for excessive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mSchoharie Central School District – Financial Condition (2013M-263)
… audit was to examine the District’s financial condition for the period July 1, 2011 through July 8, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $21 million. Key Finding … Develop and adopt budgets that include realistic estimates for expenditures based on contractual and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Comptroller DiNapoli Releases Municipal Audits
… – Budgeting Practices (Orange County) The district does not have written policies or procedures related to the …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… the district over $30,000 in funds since 2012, according to State Comptroller Thomas P. DiNapoli and Ulster County … allegedly violated their duty and used resources meant to protect their community to fund their personal business and lifestyle," DiNapoli …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probeDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… Authority (MTA) adjusts to the loss of $15 billion in congestion pricing revenue and decides which capital … in the coming weeks and months will affect riders for years to come,” DiNapoli said. “The MTA will be forced to … revenue, inclusive of $2 billion in federal matching funds for SAS Phase 2. The MTA must work with its federal partners …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… the New York State Unified Court System, as these courts have broad jurisdiction and hear both civil and criminal … occur within the village. The village will continue to have costs for record storage keeping, as the village clerk … States that the remaining justice in each town will have jurisdiction in all of the participating towns; and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsDivorce – Non-Contributory Plan for ERS Tier 1 Members
… … NonContributory Plan information for ERS Tier 1 members under Section 75c Divorce …
https://www.osc.ny.gov/retirement/publications/1501/divorceDivorce – Non-Contributory Plan for ERS Tier 2 Members
… … NonContributory Plan information for ERS Tier 2 members under Section 75c Divorce …
https://www.osc.ny.gov/retirement/publications/1506/divorceDivorce – Coordinated Plan for ERS Tier 6 Members
… … Coordinated Plan information for ERS Tier 6 members under Article 15 Divorce …
https://www.osc.ny.gov/retirement/publications/1530/divorceDivorce – Coordinated Plan For ERS Tier 5 Members
… … Coordinated Plan information for ERS Tier 5 members under Article 15 Divorce …
https://www.osc.ny.gov/retirement/publications/1523/divorceTown of Roseboom - Long-Term Planning (2018M-115)
… Objective Determine whether the Board effectively planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and infrastructure needs. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115City of Peekskill – Financial Condition (2014M-105)
… were effectively managing the City’s fund balance for the period January 1, 2011 through December 31, 2013. … City Common Council. Budgeted general fund expenditures for the 2013 fiscal year were approximately $35.3 million. …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105