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Overview – Contribution Stabilization Program
… Program (CSP) is an optional program that allows you to pay a portion of your annual pension contributions to the Fund when due and pay the remainder over time with … rates from year to year. This means employers may be able to amortize a portion of their invoice as rates …
https://www.osc.ny.gov/retirement/employers/csp/overviewGeddes Town Clerk Charged in $30K Swindle
… records that she had declined the coverage in order to fraudulently receive $6,000 from the town meant for … addition, Carhart cost the town another $30,000 by failing to pay her actual health insurance premiums and leaving the … Comptroller’s Office. Comptroller DiNapoli continues to be a zealous watchdog for taxpayers and of public money and I …
https://www.osc.ny.gov/press/releases/2019/04/geddes-town-clerk-charged-30k-swindleWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … does not prepare a monthly bank reconciliation to be presented to the Board. The Board did not elect two …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialDiNapoli Statement on the MTA's July Financial Plan
… since September 2021 : the MTA is facing major risks to its operating revenue streams as costs continue to rise, worsening a long-term budgetary imbalance. … percentage of pre-pandemic ridership is now forecasted to be 61% this year and 79% in 2026, a far cry from the 77% and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planTown 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 practices from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural … which allowed a shortage of $4,134 to occur and not be detected. The Clerk had no record of payment or …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background The Poughkeepsie City School … that did not comply with District policies and may not be the most economical use of taxpayer moneys. Users were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andIX.6.E Education Department - G5 System – IX. Federal Grants
… developed in 2007. The G5 system is a full lifecycle, end-to-end, grants management system encompassing the intake of … agency must use the same UEI number for all its grants. To receive funds through G5, each agency is required to … without having to initiate a payment request. Funds can be returned via G5 provided there are other grants that are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Policy References: To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility under Article 2, … supplies and other assets. Improper transactions must be reported to OSC as soon as they are identified. It is not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsCity of Glens Falls – Financial Condition (2013M-150)
… Purpose of Audit The purpose of our audit was to review the City’s financial operations for the period January 1, 2010, to December 31, 2012. Background The City of Glens Falls is … budget amendments. Although we do not consider the City to be in fiscal stress at this time, the low levels of …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Rockland County – Budget Review (B22-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the … In adopting the 2023 budget, the Legislature should be mindful of the legal requirement to maintain the tax levy …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9DiNapoli: Statewide Agency Overtime Tops $337 Million Halfway Into 2015
… over the same period in 2014. If overtime continues to rise at this pace, total costs for 2015 would exceed $700 … their management practices and see what changes can be made to reduce their reliance on overtime.” The Department of …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-statewide-agency-overtime-tops-337-million-halfway-2015Greene County Industrial Development Agency – Management Practices (2013M-95)
… Purpose of Audit The purpose of our audit was to evaluate the Greene County Industrial Development Agency’s … management practices for the period January 1, 2011, to September 4, 2012. Background GCIDA was established in … to businesses that have not met their employment goals may be recouped. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… Purpose of Audit The purpose of our audit was to review internal controls over the Village’s purchasing and … for purchases and public works contracts subject to its competitive bidding requirements. However, the … the number of quotes or request for proposals (RFPs) to be obtained for purchases that were not subject to …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The Village of Hoosick Falls is … based on their job descriptions while ensuring they cannot be involved in multiple aspects of financial transactions. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … financial operations for the period June 1, 2011, to September 30, 2012. Background The Village of Herrings is … report. The Board has not audited, or caused to be audited, the Treasurer’s records since at least 2007. An …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Charlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley Central … This resulted in the unexpended surplus fund balance to be more than the 4 percent statutory limit, at 10.61 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232City of Ogdensburg – Budget Review (B3-16-20)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … fund balance. There is no statutory authority for the City to borrow for operating expenses, as offered in one … override the tax levy limit in 2017. Key Recommendations Be mindful of the constitutional tax limit in future budgets. …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … hours worked and did not preapprove in writing overtime to be worked. Jordan-Elbridge Central School District – …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … duties were adequately segregated. The clerks’ ability to control all cash receipts and disbursement functions increases the risk that funds could be misappropriated without detection. Also, although the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … fund and $150,449 in the water fund. The city continues to finance operating expenditures with debt when it should be funding such expenditures with operating revenues. City …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0