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DiNapoli Releases Review of Executive Budget
… than $10 billion higher than initially expected, New York is on solid fiscal footing,” DiNapoli said. “However, the … funding and higher than anticipated tax collections have turned DOB’s estimated gaps into forecasted budget … Risks The predominant risk for the financial plan forecast is the uncertainty of the pandemic. The duration of the …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetConnetquot Public Library – Cash Disbursements (2017M-125)
… October 31, 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected five-member Board of Trustees. … contained a confirming purchase order (PO) or did not have sufficient supporting documentation. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… 2012 through June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of approximately 62,000 people. The County is governed by a Board of Supervisors composed of 17 members, … Department’s operations. Key Finding Department officials have established adequate internal controls over cash …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate … prior to payment to ensure that all bills/claims have supporting documentation and are for legitimate Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… members, the maximum number of sick leave days allowable is 165. The additional credit is determined by dividing your total unused, unpaid sick … with 20 years of service credit, but you only have 19½, your sick leave credit can’t be used to reach the …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveVillage of Pomona – Financial Condition (2015M-272)
… through July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland … Village, which has a population of approximately 3,100, is governed by a Village Board. The general fund’s budgeted … as of the end of fiscal year 2014-15. Village officials have not developed a multiyear plan to address the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… written quotes and ensure that all proper documentation is maintained. Ensure a thorough audit of claims is conducted before authorizing payments. Review overpayments … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsDiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… State Comptroller Thomas P. DiNapoli announced today. Page is charged with using her official position to have the village pay $25,988 for optional insurance coverage … arraigned on Feb. 25 before Judge Gordon L. Purdy II. She is due back at the Lake Pleasant Town Court on April 28, …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of Education, which comprises seven … assign financial duties so that one person does not have custody, recordkeeping responsibilities, and authority …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsValley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… The Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The … elementary schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. … with applicable agreements. District officials do not have written policies or procedures in place to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationOdessa-Montour Central School District – Financial Condition (2016M-71)
… Background The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and … operates three schools with approximately 750 students, is governed by an elected seven-member Board of Education. … exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71State Agencies Bulletin No. 957
… To comply with personal privacy laws, both forms have been revised and require employees to provide only the … previous AC 1781 was a three part form. The revised form is one page. Agencies are advised to make a copy of the … longer mail agencies a copy of the AC 1781 when the refund is processed. Agencies can view the refund information on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/957-revised-forms-nys-tiaa-cref-eligible-employeesAddison Central School District – Financial Condition (2016M-30)
… 15, 2015. Background The Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, … operates three schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. … federal regulations. The Board and District officials have not developed a formal, written multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… 24, 2014. Background The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and … of Penfield and Webster in Monroe County. The District is governed by an elected nine-member Board of Education and … and procedures. Appoint an independent claims auditor or have the Board audit claims. Adopt a more comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… The Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau County. The … operates six schools with approximately 5,500 students, is governed by an eight-member Board of Education appointed … the legal limit of 4 percent. District officials did not have proper documentation for establishing and using two of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mMontauk Union Free School District – Financial Condition (2016M-168)
… 2015. Background The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The … which operates one school with approximately 475 students, is governed by an elected five-member Board of Education. … 94 percent of this amount. District officials have not developed formal, specific reserve plans. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Department of Transportation Bulletin No. DOT-20
… Pay for eligible employees. The Winter Maintenance season is from November 1, 2011 to April 15, 2012. Eligibility … $500.00 Employees who were Active during the season but have been Inactive since March 31, 2012 also will be paid at … Bonus, will appear on the employee’s paycheck stub. There is no direct deposit for this payment. Tax Information This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-20-call-out-response-payment-employees-engaged-winter-maintenanceComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Hamlin Fire … bills, they typically do so after the payments have already been made, and their approval is not documented …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. The Village is governed by a Board of Trustees, which comprises four … of the Clerk-Treasurer’s records. Village officials do not have procedures for reconciling the water produced by the …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Waverly Central School District – Financial Condition (2013M-148)
… 26, 2013. Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by the Board of Education which comprises nine … an average of more than $940,000 annually, which should have decreased the amount available to appropriate. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148