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Town of Boylston – Financial Condition (2021M-69)
… results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s surplus funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, or 84 percent of actual …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Security and UCS Days Worked Calculator
… Use the Security and UCS Days Worked Calculator to determine the total number of days worked the fiscal year (4/1-3/31). It is helpful when an employee … Use this calculator to determine the total number of days worked the fiscal year 41331 …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculatorTown of Wolcott – Financial Management (2020M-131)
… an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably … of fund balance. Did not adopt a multiyear financial and capital plan or detailed reserve plan. The Board’s ability to effectively manage the Town’s financial condition is further hampered by not requiring regular financial …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town of Locke – Financial Condition (2020M-111)
… annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Town of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s … funds have accumulated unrestricted fund balances equal to at least 45 percent of the next year’s budgets and no …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Rockland County Community College - Employee Benefits (2020M-5)
… The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts totaling $81,189, 16 were inaccurate, for a … net underpayment of $7,397. Key Recommendations Reconcile insurance billings from the County to ensure they are billed …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
Determine whether the Board adhered to the law and District policy when procuring professional services
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalHoneoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andSuffern Central School District - Financial Condition (2019M-145)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Review reserves to evaluate if they are necessary and reduce unneeded reserve funds in accordance with … officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145SUNY Bulletin No. SU-285
… Purpose The purpose of this bulletin is to notify agencies of a change in the dues Increase. Affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of a change in the dues Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-285-united-university-professions-uup-dues-increaseState Agencies Bulletin No. 1724
… Purpose To explain OSC and agency procedures for the use of the Leap Year Salary … 04/11/2019 and Pay Period 1L, pay checks dated 04/25/2019 OSC Actions Job Data After payroll processing is complete for Pay Period 1, OSC will insert a row on the Job Data page effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1724-leap-year-salary-calculation-fiscal-year-2019-2020MTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… federal actions threaten its financial future and debt profile, according to State Comptroller DiNapoli’s annual … progress,” DiNapoli said. “Given this uncertainty, it is imperative the MTA spends capital dollars efficiently to … such as service cuts or fare and toll increases beyond what is already planned. For example, filling a $4 billion …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… Comptroller Thomas P. DiNapoli with Westchester County District Attorney Anthony A. Scarpino Jr. and the Village of … and arrest of Gerald Munson, a former Croton-On-Hudson Fire Department Chief and a former Croton-On-Hudson Police … Croton-on Hudson Police Department, the Westchester County District Attorney's Office and the New York State …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli: State Tax Receipts Outpaced Projections Through December
… billion through the first three quarters of State Fiscal Year (SFY) 2024-25, $1.2 billion higher than estimates … released in the Division of the Budget’s (DOB) Mid-Year Update to the Enacted Budget Financial Plan. On a year-over-year basis, … billion through the first three quarters of State Fiscal Year SFY 202425 $12 billion higher than estimates released in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberTown of Berkshire – Board Oversight (2023M-122)
… were for appropriate Town purposes. Determine whether the Town Board (Board) audited the Town Supervisor’s (Supervisor’s) records and whether the Supervisor filed the required Annual Financial Reports … were for appropriate Town purposes Determine whether the Town Board Board audited the Town Supervisors Supervisors …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122State Agencies Bulletin No. 2275
… name and Social Security Number on their employees’ Form W-2. This requirement applies to resident and … the right to pass along any penalties imposed by the IRS to any State Agency that is responsible for the … (4) calendar years in the event of an OSC review and/or IRS audit. If an agency determines the employee has recently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedComptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… Eric T. Schneiderman today announced the guilty plea of Thomas Capuano, the former Commissioner of the Department of Public Works of the city of Rensselaer Department of Public Works, for teaming … State Comptroller DiNapoli announced the guilty plea of Thomas Capuano for teaming with two DPW employees to …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… the Village of Horseheads, for allegedly stealing nearly $4,000 from the Village. The arrest was the result of a joint … accepting payments from multiple residents who wished to pay their water bills. The joint investigation and forensic … determined that Miele paid her personal New York State Electric & Gas (NYSEG) bill with Village funds resulting in …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsState Comptroller DiNapoli Statement on Governor's Resignation
… is facing many challenges as we battle the ongoing impact of COVID-19. My team and I stand ready to assist incoming … is facing many challenges as we battle the ongoing impact of COVID19 My team and I stand ready to assist incoming …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-statement-governors-resignation