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Opinion 97-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that claims be certified) CLAIMS -- Certification of (necessity for in city) LOCAL LAWS -- Claims …
https://www.osc.ny.gov/legal-opinions/opinion-97-8City of Ogdensburg – Budget Review (B3-16-20)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not include borrowing … City of Ogdensburg Budget Review B31620 …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Accounts Payable Advisory No. 30
… Judgments, and Settlement Agreements Policy: The purpose of this advisory is to inform Business Units of: the account codes for claims, awards, judgments and … agreements. To account for payments to recipients of claims, awards, judgments or settlement agreements, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsState Agencies Bulletin No. 1065
… Employees Employees working for either the Department of Transportation or the Department of Parks, Recreation and Historic Preservation in the … constitutes an exposure to inherent danger by virtue of unavoidable proximity to vehicular traffic within the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1065-2011-special-assignment-duty-pay-sad-earned-calendar-year-2010-certainTuition Assistance Program – State Financial Aid Program at Barnard College
… Purpose To determine whether Barnard College complied with the … students. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools receiving State financial aid … To determine whether Barnard College complied with the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeDiNapoli: 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 … The Fund's value reflects retirement and death benefits of $16.07 billion paid out during the fiscal year. Employer … assumptions, including wage growth, inflation, age of retirement, and mortality. Integral to the Fund’s strength …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24DiNapoli: State Pension Fund Releases Annual Investment Return
… have been trying for investors, but thanks to the state pension fund’s diverse investments, members, retirees and … and potential interest rate increases, but the state pension fund is well positioned to weather these storms.” The … state and local governments, which consistently pay their contributions. As of March 31, 2023, the Fund had 44.14% of …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnLewis County – County Bridge Maintenance (S9-13-3)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3State Comptroller DiNapoli Releases School District Audits
… As a result, district taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible … the district could have realized potential reimbursements of $268,308. Candor Central School District – Separation … were accurate, supported and approved. Due to the lack of oversight, eight employees, including the former …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsIX.7.A Funds – IX. Federal Grants
… not adversely impacted. The need for the establishment of a new fund in SFS is rare. Requests for a new Federal fund should be limited to instances in which an agency receives an award from a Federal agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsTown 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 … from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, … Town of Otto Town Clerk and Tax Collector 2012M214 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Centerville – Town Clerk/Tax Collector (Allegany County) … all tax collections, she did not always record dates of receipts or deposit or remit payments timely. Auditors … also found that the clerk did not properly record dates of collections for clerk fees on 21 of 29 daily collections …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Village of Middleport – Water and Sewer Rents (2013M-313)
… Any individual in the Clerk-Treasurer’s office could handle all aspects of a financial transaction. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Wyoming County Industrial Development Agency – Project Management (2015M-62)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, … General Municipal Law. The IDA is governed by a Board of seven members who are appointed by the County Board of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… employee, Shannon Brady, 52, of Albany, was arrested for allegedly falsely claiming to the New York State and … uncovered this fraud, and she will now be held accountable for her actions. My office will continue to protect the … on October 14, 2021, she submitted a request to NYSLRS for a loan against her pension in the amount of $4,055. After …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide … for Business Units to correct these errors upon detection. With the implementation of the Statewide Financial System … must also be corrected through the following process. In the event that funds have since lapsed, please see Chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderState Comptroller DiNapoli Releases Municipal Audits
… In addition, $4,700 in fees were waived without evidence of board approval. Sea Breeze Fire District – Board Oversight … County) The board did not provide adequate oversight of the district’s financial operations, nor comply with … the district’s operations and financial condition. Town of Worth – Audit Follow-Up Letter (Jefferson County) Auditors …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2East Ramapo Central School District – Budget Review (B21-5-4)
… review was to provide an independent evaluation of the East Ramapo Central School District’s (District’s) proposed … review was to provide an independent evaluation of the East Ramapo Central School Districts Districts proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and … comparison be included in the financial statements for the general fund and major special revenue funds. The … plan with the actual cash receipts and disbursements for the year. The cash basis financial plan is presented as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationTown of Prattsville – Justice Court (2012M-243)
… account that could not be traced to any open or closed case files, fines or fees, or bail moneys; and Justice Olson … assistance of the court clerk, review and analyze all open case files and bail records to determine if there are …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243