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Pawling Central School District – Selected Financial Activities (2012M-185)
… 3, 2012. Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam … Limit the Audit Committee’s activities to the scope of what is included in its charter. Amend the District’s … of the Treasurer and Deputy Treasurer so that they do not control all aspects of any financial transaction. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Opinion 97-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-97-8City of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation … option. The budget option with the 31.8 percent property tax increase would put the City at approximately 97.5 percent …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Prattsville – Justice Court (2012M-243)
… our audit period, the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… – Budgetary Reporting Process and Document Preparation: The Basic Financial Statements (BFS) issued by the State of … spending authorization but they do not necessarily reflect what the State intends to disburse during the year. … Reconciling elements contained in this analysis include differences related to entity, basis, and perspective. They …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… the process for correcting payments processed against the wrong purchase order when funds are still active. Paying against the wrong purchase order will impact the available purchase order … process. As a result, correcting payments made against the wrong purchase order when the purchase order references a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New … and the New York State Police. “Shannon Brady tried to scam the New York State and Local Retirement System by lying …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,800. The Village is … a Board of Trustees, which comprises four elected Trustees and an elected Mayor. The Village’s operating expenditures for the fiscal years ended May 31, 2011 and May 31, 2012 totaled $829,784 and $736,394. Key Finding …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Huntington – Payroll and Legal Services (2013M-28)
Town of Huntington Payroll and Legal Services 2013M28
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Hartwick – Financial Condition (2013M-118)
… March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises … and appropriations of fund balance to finance operations in the highway and fire protection funds. Although Town … for these three funds individually, they maintained a consolidated checking account for the combined funds and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … – Town Clerk/Tax Collector (Allegany County) Although the clerk recorded, deposited, remitted and reported all tax … deposit or remit payments timely. Auditors also found that the clerk did not properly record dates of collections for …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Wyoming County Industrial Development Agency – Project Management (2015M-62)
… approximately $873 million. Key Findings WCIDA did not adequately evaluate, approve or monitor projects, and did not properly bill for administrative fees; did not consistently follow criteria established in the Uniform …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Reading – Financial Management (2013M-217)
… 1, 2010 through August 31, 2013. Background The Town of Reading is located in Schuyler County and is governed by a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217DiNapoli: State Tax Revenues Down $3 Billion Through July
… extent of the revenue damage from the pandemic, which is driving both unanticipated spending and declining tax … 1 percent, or $133.1 million, below the previous year, while estimated payments were 14.4 percent, or more than $1.3 …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyState Comptroller DiNapoli Releases School District Audits
… did not maximize interest earnings for the district. In addition, officials did not formally solicit interest rate quotes or prepare cash flow forecasts to estimate the amount … service providers totaling $89,421. No written or verbal quotes were obtained for the purchase of goods and services …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1814
… March 16, 2012, the Governor signed legislation creating a new Tier 6 that applies to employees joining a retirement … Law, and the Administrative Code of the City of New York that affect the contributions and benefits of members … be included in the definition of wages. In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1814-maximum-salary-contribution-limit-tier-6-members-following-new-yorkSelected Aspects of Discretionary Spending
… currently operates bus and light rail services, two airports, and a small boat harbor. The majority of its revenues are earned from operating assistance, passenger fares, … for each. In addition, the policies should state what type of supporting documentation and formal approvals …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingComptroller DiNapoli Releases Municipal Audits
… – Water District (Cattaraugus County) The board did not ensure that adopted water rates would be sufficient to … – Taxpayer Equity (Chautauqua County) Town officials did not properly budget or allocate approximately $135,000 in … County – Purchasing (2015M-241) The Legislature did not award highway material and supply bids to the lowest …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 278
… Purpose To describe new Earns Codes for the Time Entry Panel to report overtime … earns codes and procedures. OSC Actions Earns code WOT, World Trade Center Overtime, has been added to Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… 31, 2024. The Fund closed the year with an estimated value of $267.7 billion. “Strong performances across asset classes … pose risks to investors, the Fund, thanks to its prudent management and long-term approach, is well positioned to … it serves.” The Fund's value reflects retirement and death benefits of $16.07 billion paid out during the fiscal year. …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24