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Otego-Unadilla Central School District - School District Website (S9-19-26)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … report card and a multiyear financial plan to the District website. Provide further transparency by posting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Town of Guilford – Budgeting (2023M-144)
… realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance … by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway fund. The Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Groton Central School District – Financial Management (2014M-288)
… Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and … by a total of $509,000, which was unnecessary based on the excessive levels of fund balance. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Town of Stony Point – Budget Review (B6-13-15)
… liquidate the accumulated deficit in the Town’s general, highway and enterprise funds as of December 31, 2003. Local … expenditures, such as the purchase of equipment or construction of capital assets. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15State Comptroller DiNapoli Releases Audits
… Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended … State Education Department Commissioner’s Regulations and DOE Chancellor’s Regulations provide additional guidance. For example, the New York City Department of Education’s (DOE) District Safety Team must develop a comprehensive …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsChallenging a Determination – Regional State Park Police Plan
… review the Administrative Hearing FAQs on our website, email our Hearing Administration Bureau at …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationState Agencies Bulletin No. 2141
… agencies of the 2023 pensionable overtime earnings limit for Tier 6 TRS members. Affected Employees: Tier 6 members of TRS Plan Type 86 are affected. Background: The OT limit for Tier 6 began in the State fiscal year 2012-2013 at … annually based on changes to the Consumer Price Index for the one-year period ending September 30 of the previous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2141-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2023-employeesState Agencies Bulletin No. 2247
… agencies of the 2024 pensionable overtime earnings limit for Tier 6 TRS members. Affected Employees: Tier 6 members of TRS Plan Type 86 are affected. Background: The OT limit for Tier 6 began in the State fiscal year 2012-2013 at … annually based on changes to the Consumer Price Index for the one-year period ending September 30 of the previous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2247-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2024-employeesBond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) permitting the repayment of inter-fund advances made for COVID-19 pandemic-related expenses by the end of the next succeeding fiscal year or …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-20202021 Financial Condition Report – 2021 Financial Condition Report
… to the multitude of challenges. The impact of the economic shutdown on the State’s financial plan was sudden and …
https://www.osc.ny.gov/reports/finance/2021-fcrTown of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… employees properly collected fees for all tags issued. Rental fees were not accurately entered in the financial system, as the rental agent does not provide copies of rental contracts to the recreation department office. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… fund $340,000. The Budget Officer made billing adjustments in 2017 totaling $228,146 without Board approval. The water … were overcharged for water and sewer late penalties in 2017 by $8,654. Key Recommendations Prepare an annual cost … advances. Ensure late penalties are properly computed on overdue customer accounts. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Cortlandville Fire District – Credit Cards (2020M-57)
… documentation. Ensure payments occur in a timely fashion to avoid incurring late fees and interest charges. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Slingerlands Fire District – Professional Services (2014M-250)
… 1, 2013 through May 31, 2014. Background The Slingerlands Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. The general fund budget for the 2014 … Slingerlands Fire District Professional Services 2014M250 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… period July 1, 2011, to December 31, 2012. Background The Crown Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by the … Crown Point Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mVillage of Irvington – Selected Financial Activities (2015M-265)
… of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash disbursements for the … any revenues from one of the cellular colocators on its tower during the 2014 calendar year, did not receive any new …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Central Valley School District – Claims Audit (2015M-129)
… Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, Litchfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129State Agencies Bulletin No. 2032
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings limit for Tier 6 TRS members for school year 2022-2023 is … of 2018, the OT cap increases annually based on changes to the Consumer Price Index for the one-year period ending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2032-school-year-2022-2023-tier-6-pensionable-overtime-ot-earnings-limitState Comptroller DiNapoli Releases Audits
… and Markets: Annual Assessment of Market Orders for 2015 and 2016 (2018-S-44) The department established … procedures to accurately report its assessable expenses for the two years ended June 30, 2016 for the Apple and Sour Cherry Market Orders and for the two …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsFormer Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… plea of Robert Gerardi, the former treasurer of the Putnam Engine & Hose Co. No. 2 ("Putnam Engine and Hose"), a unit of the Port Chester Volunteer Fire … for embezzlement of more than $38,000 from Putnam Engine and Hose. Gerardi was arraigned on Monday in White …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-more