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Message from the Comptroller – 2023 Financial Condition Report
… emerges from the pandemic and policymakers contemplate the best path forward. Thomas P. DiNapoli State Comptroller …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerOpinion 88-62
… -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees into fund) LANDFILL -- Closure (creation of capital reserve fund to finance) REFUSE … Facility (creation of capital reserve fund to finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: A town may …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … and 110 various computer accessories and warranties for member public libraries. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… penalty payments, as well as cash for building permits and dog licenses, over a six-year period. Riley was arraigned in … New York State Police for their continued partnership with my staff to make sure these types of individuals are held …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… All cash advance accounts must only be reimbursed for appropriate, allowable and documented State expenses. … cash advance accounts are required at least once a month. For reimbursements other than a salary advance, agencies must … submit an AP Voucher charging the appropriate account code for the expenditure made. See Chapter IV, Section 1– …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementStamford Central School District – Fund Balance Management (2022M-199)
… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… addressing key network user access controls, such as user account management, password security and user account controls. Disable 60 of the District’s enabled … Key Recommendations Adopt comprehensive network user account policies and procedures addressing securing user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountJericho Union Free School District – Acceptable Use Policy (2022M-194)
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber signature stamp was used, which is … stamp for the Supervisor’s signature, and have Town checks properly signed. Compare checks to abstracts or …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41City of Newburgh – Budget Review (B6-15-24)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background … City of Newburgh Budget Review B61524 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the … and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which operates four schools with approximately 1,250 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials … use policy to include the use of personal devices on the District’s network, ensure that all network users …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… of Audit The purpose of our audit was to determine if Village officials adequately planned for the wastewater … June 1, 2015 through August 16, 2016. Background The Village of Walton is located in the Town of Walton in … County and has a population of approximately 3,090. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Village of Albion – Water and Sewer Rents (2013M-108)
Village of Albion Water and Sewer Rents 2013M108
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Wayne County Court and Trust Funds (2022-C&T-1)
… [ read complete report - pdf ] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Town of Livonia – Justice Court (2015M-76)
… The Board did not conduct an annual audit of the Justices’ books as required by statute. Key Recommendations Require the … payment in a timely manner. Annually audit the Justices’ books and records or engage the services of an independent …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76State Comptroller DiNapoli Releases Municipal Audits
… water system operations against unauthorized access or disruption. Auditors determined network and local user …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-329
… Dates: Effective beginning Administration paycheck dated August 3, 2022. OSC Actions: OSC will update PayServ to allow … Not Taken report, NPAY722, in Control-D to obtain a list of employees at their agency whose 403(b) deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plans25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 25 or more years of creditable service, … specified by the RSSL. Note: This benefit is not available to Tier 3 members whose employers offer a one-year FAE. The … percent of your FAE. If you made voluntary contributions to PFRS, your benefit may include an annuity purchased by …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384State Agencies Bulletin No. 2228
… Affected Employees: Seasonal employees in Administrative Services Unit (BU02), Operational Services Unit (BU03), Institutional Services Unit (BU04), … Loc Pay - 8 hour (LCA) $2243.54 Seas Loc Over 1520 - 8 hr. (LCB) $1.48/hour Seasonal Loc Pay - 7.5 hrs. (LCC) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2228-fiscal-year-2023-2024-increase-seasonal-location-pay-and-seasonal