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Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… of the Dam and the other was for the repair of Goodman Road. We found that the Town properly accounted for the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Village of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the Village’s … 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected Board of Trustees consisting of a …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110New Lebanon Central School District - School District Website (S9-19-37)
… documents to make informed decisions. Officials did not post: Budget-to-actual results; budget documents with fund … card information; and annual external audit reports. Office of the State Comptroller’s (OSC’s) audit and … of the District’s fiscal decisions. Key Recommendations Post the budget-to-actual results, comprehensive budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Beacon City School District - School District Website (S9-19-27)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … detail, audit reports and corrective action plans (CAPs) in an easily accessible location. Comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Town of Deerpark – Budget Review (B6-15-23)
… in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town of Deerpark, located … to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit … 21 and 50 percent, respectively, of the projected year-end fund balance. The continued reliance on appropriated …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Fishers Fire District – Financial Condition (2021M-128)
… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire … taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned fund balance increased … to $1.8 million, which is sufficient to pay 43 percent of the District’s 2020 expenditures. The Board also did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… 31, 2012. Background The Town of Amsterdam is located in Montgomery County and has a population of approximately 5,600 residents. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Village of Bemus Point – Clerk-Treasurer (2022M-38)
… deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… fund balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementState Comptroller DiNapoli Releases Local Government Audits
… but were not always remitted to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management … controls were not implemented. The treasurer performed all cash receipt duties and cash disbursement duties. … the processing of the town’s financial transactions. In addition, the supervisor did not maintain accurate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund … they are maintained at reasonable levels. Use the funds in the debt service fund to pay the related debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionState Agencies Bulletin No. 1179
… employees retroactive to April 1, 2007. Effective Date(s) Payments may be submitted beginning in Pay Period 12, … who work 8 hour days and are paid 1,520 straight time hours during a fiscal year are entitled to a lump sum payment … following the end of the fiscal year, or in the employee’s final pay check of the employee separates from service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1179-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalOpinion 88-36
… that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) INSURANCE -- Liability … Insurance (authority of county to purchase on behalf of sheriff) COUNTY LAW, §650: A county sheriff is subject to the rule of strict or absolute …
https://www.osc.ny.gov/legal-opinions/opinion-88-36State Agencies Bulletin No. 1498
… by ten (10) = Biweekly Contract Amount (excluding Location and/or Inconvenience Pay) A teacher will only be … academic year 2016-2017 for employees with the Pay Basis Code 21P. Note: For 21P employees who are on an unpaid Leave … Additional Pay for 21P Employees Automatic Restoration of Location Pay (LMH, LOC and LOM) for 21P Employees OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1498-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1337
… by ten (10) = Biweekly Contract Amount (excluding Location and/or Inconvenience Pay) A teacher will only be … academic year 2014-2015 for employees with the Pay Basis Code 21P. Note: For 21P employees who are on an unpaid Leave … Additional Pay for 21P Employees Automatic Restoration of Location Pay (LMH, LOC and LOM) for 21P Employees OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1337-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1416
… by ten (10) = Biweekly Contract Amount (excluding Location and/or Inconvenience Pay) A teacher will only be … academic year 2015-2016 for employees with the Pay Basis Code 21P. Note: For 21P employees who are on an unpaid Leave … Additional Pay for 21P Employees Automatic Restoration of Location Pay (LMH, LOC and LOM) for 21P Employees OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1416-restoration-contract-pay-and-additional-pay-21p-institution-teachersContract Submission System Guide for Public Authority Users
… allows State authorities to submit contracts and contract amendments for prior approval or filing to the Office of the … details and attach contract documents Submit contracts and amendments to OSC for filing or approval Access all contracts … use the System and submit contracts and contract amendments. Back to top System Roles CSS users are assigned …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersMonitoring of Air Quality (Facility Permits and Registrations)
… Objective To determine whether the Department of Environmental Conservation is taking necessary … registration data from January 2020 through April 2022 and Department activities related to these permits and … to smaller sources like dry cleaners. The mission of the Department of Environmental Conservation (Department) is to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsDiNapoli: New York City's Financial Outlook Improving
… New York City’s revised four-year financial plan shows substantially … lower projected pension and debt service costs, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “There have … New York Citys revised fouryear financial plan shows …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… A report released today found more than one of every 100 resident personal income tax (PIT) filers … in 2021, the net number of taxpayers leaving remained one-third greater than the pre-pandemic average. The report … people moving into the state rebounded and was more than one and half times over the year prior, and was also higher …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nyc