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Village of Tuckahoe – Financial Condition (2015M-88)

… 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately … Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The …

https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88

Town of Owego - Water Fund Operations (2021M-205)

… of water fund operations. Specifically: 104 of 1,380 water bills tested were not calculated correctly resulting in … national average. Key Recommendations Ensure that water bills are calculated correctly using Board-approved rates. …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205

Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)

… all collections and disbursements are accurately accounted for, supported, approved and reconciled. District officials agreed with our recommendations and indicated they are taking …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom

2022 Black History Month Celebration

… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside … the American Way. Click below to hear from these prominent black leaders who advocate for protecting people in need and … Executive Director People for the American Way About Black History Month The first Black History Month was …

https://www.osc.ny.gov/events/2022-black-history-month-celebration

Cambria Housing Authority – Financial Management (2015M-316)

… 1, 2014 through August 24, 2015. Background The Cambria Housing Authority is located in the Town of Cambria in … Cambria Housing Authority Financial Management 2015M316 …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316

Town of Stanford – Financial Management (2021M-130)

… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130

York Central School District – Network Access Controls (2022M-93)

… adequate. Specifically: District officials did not comply with Board policy to ensure adequate network access control … administrative permissions. Officials paid $360,896 for information technology (IT) services in 2020-21 without … in a timely manner, and regularly review user accounts for necessity and appropriateness. Set written expectations …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93

2020 Financial Condition Report – 2020 Financial Condition Report

… the loss of more than 1.9 million jobs in New York, with more widespread economic uncertainty than we have seen … Read More About this Report This report provides citizens with an overview of the financial condition of New York … Provides citizens with an overview of the financial condition of New York State …

https://www.osc.ny.gov/reports/finance/2020-fcr

Jericho Water District – Water Use Charges (2013M-395)

… water usage charges in an accurate and timely manner for the period January 1, 2012 through September 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The … District policies and properly authorized by a designated official. Key Recommendations There are no recommendations …

https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395

Mandatory Contributions – Enhanced Reporting

… Contributions are mandatory for: Tier 1 and 2 members participating in a contributory plan; Certain … service credit; Tier 3 members covered under Retirement and Social Security Law (RSSL) Article 14; Tier 4 and 5 members covered under RSSL Article 15; PFRS Tier 5 …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions

Fabius-Pompey Central School District – Budget Review (B3-13-5)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5

State Police Bulletin No. SP-151.1

… Inv Foundation, established for members of the New York State Police Investigators Association (NYSPIA). Affected … to the Laws of New York, 2013, Chapter 544, the New York State Police Investigators Association (NYSPIA) has requested a Deduction Code for the New York State Police Investigators Foundation. Effective Dates …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigators

Town of Hamden – Financial Condition (2013M-86)

… the budget lapsed. Key Recommendations Evaluate recurring revenue sources for budgetary purposes over which there is direct …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… to review the Supervisor’s financial records and reports for the period January 1, 2009 through February 3, 2015. Background The Town of Marilla is located … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.8 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27

Westfield, Town of – Financial Management (2013M-389)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management of the highway town-outside-village fund for the period … The purpose of our audit was to review the Towns financial management of the highway townoutsidevillage fund for the period January …

https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389

Alexander Central School District – Financial Management (2020M-64)

… and District officials properly used and managed fund balance and reserves. Key Findings While the Board and … 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but was not used to finance operations. When unused appropriated fund balance is added back, surplus fund balance exceeded the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Town of Corning – Financial Condition (2020M-13)

… manage the Town’s financial condition, which resulted in the townwide (TW) general fund having unassigned fund … revise its fund balance policy. Reduce unassigned balance in the TW general fund and use excess funds in a manner that benefits taxpayers. Town officials generally …

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Village of Hilton - Financial Management (2020M-31)

… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31