Search
Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural … Council members and is the legislative body responsible for overall Town operations. The Town’s general fund …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Retiring Before Age 62 – New Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentages shown below: …
https://www.osc.ny.gov/retirement/publications/1515/retiring-age-62Village of Suffern – Budget Review (B18-6-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating … and wages for collective bargaining agreements (CBAs) that have expired and the possibility of retroactive increases …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Ordinary Death Benefit – En-Con Police Officers Plan
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, … designated beneficiary if you are a: Tier 1 member and have completed at least one year of service since last … the Retirement System; or Tier 2, 3, 5 or 6 member and have completed at least 90 days of service since last joining …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitPartial Lump Sum Payment – En-Con Police Officers Plan
… Police and Fire Retirement System members can choose to receive a reduced lifetime retirement benefit in exchange … 20- or 25-year plan; Retire on or after April 1, 2008; Have been eligible to retire with a service retirement … be reduced by the same percentage as the PLS option you have chosen. If you choose a different option, that option …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentOrdinary Death Benefit – Regional State Park Police Plan
… Your beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, … designated beneficiary if you are a: Tier 1 member and have completed at least one year of service since last … the Retirement System; or Tier 2, 3, 5 or 6 member and have completed at least 90 days of service since last joining …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitPartial Lump Sum Payment – Regional State Park Police Plan
… Police and Fire Retirement System members can choose to receive a reduced lifetime retirement benefit in exchange … 20- or 25-year plan; Retire on or after April 1, 2008; Have been eligible to retire with a service retirement … be reduced by the same percentage as the PLS option you have chosen. If you choose a different option, that option …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Phelps – Financial Management (Ontario County) Officials have not developed adequate policies and procedures or … funds, but the purpose and funding levels of the reserves have not been established. Finally, the board has not …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… highlighted in a report . DiNapoli launched FSMS in 2013 to evaluate local governments’ financial indicators, … Act and sales tax revenue growth. Sales tax collections have leveled off in recent months and federal dollars are … last year, in my first year as Colonie town supervisor, I implemented the first ever fund balance policy which was a …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataElmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … the Board for audit and approval. The Treasurer does not have access to or custody of the funds maintained in the ACA. … having taken an oath of office, the Treasurer does not have the authority to sign checks on the behalf of the …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … $160,066 reviewed, 10 purchases totaling $11,714 did not have the required quotes. In addition, purchases were not … Six of the 30 purchases reviewed, totaling $7,098, did not have requisition forms. For access to state and local …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsCounty of Rockland – Budget Review (B6-15-21)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … are outstanding. Key Findings The County does not have a plan for reducing the general fund’s outstanding …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Divorce – State Police Plan
… ends. This means that: Your ex-spouse may be entitled to a portion of your pension. You may be required to name … an easy-to-complete, online DRO template . You don’t have to use the template, but because the review process is … please visit our Divorce and Your Benefits page . If you have any questions, you or your legal representative should …
https://www.osc.ny.gov/retirement/publications/1518/divorceDivorce – Special 20- and 25-Year Plans
… ends. This means that: Your ex-spouse may be entitled to a portion of your pension. You may be required to name … an easy-to-complete, online DRO template . You don’t have to use the template, but because the review process is … please visit our Divorce and Your Benefits page . If you have questions, you or your legal representative should email …
https://www.osc.ny.gov/retirement/publications/1517/divorceCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over inmate … discrepancies occurred because County officials did not have adequate procedures to review invoices for inpatient … Federal Financial Participation (FFP) and County officials have not routinely submitted claims for third-party insurer …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Comptroller DiNapoli Releases State Audits
… petty cash account funds totaling over $4,600 for employee payroll advances, which is prohibited. Port Authority of New …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsNew York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds
… latest indication of that improvement. While further steps to achieve structural budget balance are essential, I applaud the progress the Governor and the Legislature and our well-funded pension plan have made to strengthen the state’s cash position and reduce …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligationRockland County - Sale of Estate Real Property (2019M-233)
… the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator … appraisal service prior to listing estate real property for sale. County officials generally agreed with our … the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … financial activities. Five of the company’s committees have just one member. As a result, these committees did not … allocated in accordance with regulations, District 1 would have had a $30,963 deficit. The adopted budgets for District …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) Over the last four years, district officials have overestimated expenditures and used very little of the … – Claims Processing (Suffolk County) District officials have established adequate controls over the claims processing …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits