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Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… condition for the period July 1, 2012 through September 10, 2013. Background The Mount Pleasant Cottage School Union … for 30 days and $893,897 had been outstanding for 90 days or more. District officials deemed only 50 percent of … and verification to ensure that the original bills were accurate. Key Recommendations Closely monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… 15, 2014. Background The Village of Livonia is located in the Town of Livonia in Livingston County and has a population of approximately … that the former or current Clerk-Treasurer filed the AUD in a timely manner. Also, the current Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… ends meet and concerns of a recession grow. Inflation is still too high, and New York still has not regained all the jobs lost during the pandemic. … ends meet and concerns of a recession grow Inflation is still too high and New York still has not regained all the …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which was granted a five-year … of Regents of the University of the State of New York in December 2013, is overseen by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mRapids Fire Company – Credit Cards (2023M-86)
… whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and … and conduct a thorough review of the purchases prior to payment. Officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Tri-Valley Central School District – Budgeting (2014M-094)
… however, the District ultimately did not have to pay any retroactive salary increases from the collective …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight … controls over the Justice Court's financial operations for the period January 1, 2015 through April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350City of Amsterdam – Recreation Department (2023M-29)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Recreation Director (Director) maintained adequate … and maintain inventory records for the beverage events. City officials generally agreed with our recommendations and … audit city amsterdam …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… $106,542 in unsupported cash disbursements were made to six Board members and the Chief. $44,820 for domestic flights and lodging in, among other places, Dallas, Texas; … Nashville, Tennessee. $32,093 for service and maintenance to vehicles the Company did not own or could not provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163State Comptroller DiNapoli Releases Municipal Audits
… or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with the New York … district could have saved $2,805, or 21% of the district’s heating oil costs. Track state and local government spending …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… allocated amounts represented at least $779,829 (26 percent) of the $2,980,750 that was allocated in 2012 to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Financial Management Service (FMS) and the Federal Reserve Bank. The latter, in its capacity as Treasury's fiscal agent, … the system. Federal agencies establish and maintain accounts in ASAP to control the flow of funds to state … Once an ASAP account is established, the federal agency can enter authorizations to increase or decrease the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… 1.23 percent, down from 1.81 percent last year, according to data released today by State Comptroller Thomas P. … and municipal officials must remain fiscally cautious to stay under the cap as they prepare their budgets,” … a row, means they must examine their budgets more closely to control expenses.” The 1.23 percent cap affects the tax …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearTown of Chautauqua – Fiscal Stress (2013M-220)
… 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The … tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal years (2010-2012). Because of … the general town-wide fund experienced operating deficits in the 2010, 2011, and 2012 fiscal years. Consequently, the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common Council. The City’s … to reduce the deficit in the general fund. Require the Mayor to prepare a realistic budget based on prior year’s … plan to reduce the outstanding debt. Require the Mayor and Commissioner to prepare periodic and timely reports …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… and retirement plan should be carefully reviewed before a DRO is drafted. DRO proposals may be prepared using the … as shown in the examples next to the fields. An incomplete form cannot be saved. Once you have completed the form, click … Social Security Numbers — must be written in after printing. You must have Adobe Acrobat Reader to save a …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateVillage of Allegany – Vehicle Fuel (2012M-308)
… audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through … Village officials did not seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement … Village of Allegany Vehicle Fuel 2012M308 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately … Village of Spencer Financial Condition 2013M119 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119