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Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Graded Rates – Contribution Stabilization Program
… is less than 1 percent, then the graded rate will be set to the System average rate. Note: Graded rates are calculated …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
… [read complete report – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) adequately … of duties between Town officials is an important internal control for preventing errors and misappropriation …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Rockland County – Budget Review (B21-6-12)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Countys proposed budget for the 2022 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Crown Point Fire District – Board Oversight (2024M-29)
… whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the District’s financial operations. Key Findings The Board did not … 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… involving the former clerk of the works. In March 2022, the former clerk of the works was arrested for … System out of $52,514 in pension payments. In September 2022, the former clerk of the works pled guilty to attempted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Gorham – Budgeting (2023M-181)
… more taxes than necessary. From fiscal years 2020 through 2022, the Town-wide (TW) general, Town-outside-Village (TOV) … was maintained in the TW general fund as of December 31, 2022. Budget transfers were made at year end, rather than as …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango County Industrial Development Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fState Agencies Bulletin No. 2081
… payroll offices of OSC’s automatic processing of the 2022 Year End Adjustments for Members of the NYS Legislature, … in Administration Pay Period 19C, paychecks dated 12/21/2022. Eligibility Criteria Departments 04210 and 04220 … who serve only part of the year but are active on 12/31/2022 are also eligible for a year end adjustment in the final …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2066
… 502 NYS SS/Medicare Deficiency 682 VDC Before Tax Arrears 685 VDC Suspense Before Tax Arrears GARNSH Garnishments HIATRG Regular After Tax Health … Retirement Social Security Benefits Per Internal Revenue Service Publication 957, OSC will be reporting retro payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2066-april-2019-2020-2021-and-2022-retroactive-changes-command-pay-eligibleImplications for the Future – 2022 Financial Condition Report
… faced the third year of the COVID-19 pandemic, its impact on the economy continued to be felt and was heightened by … to its highest level since the early 1980s, causing the Federal Reserve Board to aggressively raise interest rates by … (FFY) 2020, New Yorkers consistently paid more in federal taxes than the State received in federal spending, as several …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… York State Police. “Ms. Miele allegedly used her position to defraud the Village of Horseheads for her personal gain and altered Village records to cover her theft. My office’s investigation and our … for her actions,” DiNapoli said. “I extend my thanks to District Attorney Wetmore and the State Police for helping …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsCity of Dunkirk – Budget Review (B24-1-10)
… liquidate the accumulated (actual) deficits in the general fund, water fund, sewer fund and capital projects fund … and expenditure projections. The City’s most recent Annual Financial Report was submitted to the Office of the … $4.3 million past due to the New York State and Local Retirement System (NYSLRS), $1.75 million for two pumper …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-102022 NYSLRS Annual Comprehensive Financial Report
… … The Annual Comprehensive Financial Report for the New York State and Local Retirement System NYSLRS for the fiscal year …
https://www.osc.ny.gov/retirement/resources/2022-nyslrs-annual-comprehensive-financial-reportState Agencies Bulletin No. 2037
… Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2037-april-2020-2021-and-2022-retroactive-increases-location-pay-andState Comptroller DiNapoli Releases Audits
… increasing the risk of a shortened useful life or the need for more repairs. Also, there was no inventory system to track parts purchased for vehicle maintenance, resulting in parts that were missing or untraceable to a vehicle. Notably, for the audit period, maintenance costs totaled more than $50 …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsHousing for Seniors
… September 2022. About the Programs The New York City (NYC or City) Department of Housing Preservation and … the strength and diversity of its many neighborhoods. The NYC Housing Development Corporation (HDC) is the nation’s …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsDiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… For 2023, LIRR reported 93.9% of its trains were on time, or not delayed. However, delays in 2023 increased by 96 … of just a few minutes can result in a missed connection or other problems. For example, if trains had to arrive … departing and another 559 were taken out of service, or terminated, while on a route. There are many reasons …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityState Comptroller DiNapoli Releases Municipal & School Audits
… officials prepared an annual reserve and fund balance plan each January, the plan lacked key pieces of information required by the board’s …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… state Department of Health (DOH) after an audit released in March 2022 exposed weaknesses in DOH’s ability to address the COVID-19 pandemic in nursing homes. “Families across New York suffered during …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failures