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Town of Marbletown – Financial and Capital Planning (2017M-234)
… have a comprehensive multiyear financial and capital plan or reserve policy to address the Town’s operational and … the replacement of vehicles and equipment, infrastructure or the aging highway garage. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234State Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… seeking capital for growth, to refinance ownership or for early stage investment. The program has returned $293 … $760 million in 292 companies and helped to create or retain nearly 4,000 jobs. Comptroller DiNapoli has more …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesState Comptroller DiNapoli Releases Municipal & School Audits
… it was not aware of project overruns, cash flow issues or financing source shortfalls. Moreover, a portion of the … districts was unfairly paid for by taxpayers not living in or receiving benefit from these water districts. The board … not maintain adequate capital project accounting records or include eligible expenditures totaling $3,496 in the grant …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Advisory Council for the Retirement System
… appointed by the Comptroller pursuant to regulations of the Comptroller (2 NYCRR Part 320), advises and makes … NYS Association of Counties Heather Briccetti Mulligan President & CEO Business Council of New York State, Inc. Mario Cilento President New York State AFL-CIO Sam Fresina President …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemTown of Tompkins Fire District – Board Oversight (2023M-33)
… Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire Commissioners (Board) … cash, signing District checks and maintaining the accounting records. Annually audit the Treasurer’s records or … filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… Tax receipts through the first six months were $4 billion, or 11.7 percent, higher than the same period last year, and collections in September were $1.2 billion, or 16.2 percent, higher than a year earlier. The General Fund … of $5.1 billion in September were up by $892 million, or more than 21 percent, from the same month a year earlier. …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearState Police Bulletin No. SP-53
… Purpose To provide procedures for processing payments. Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Payment Date … in Bargaining Unit 62 on 4/1/02 shall receive $177 for equipment purchased. Employees who are on Leave Without Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-53-equipment-allowance-payment-employees-represented-nys-policeState Police Bulletin No. SP-41
… Purpose To provide procedures for processing payments Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Payment Date … in Bargaining Unit 62 on 4/1/01 shall receive $177 for equipment purchased. Employees who are on Leave Without Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policeChenango Valley Central School District -- Budget Review (B19-4-2)
… with the fiscal year during which the municipality or school district is authorized to issue obligations and for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Opinion 89-1
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … payment is authorized by an appropriate local enactment or collective bargaining agreement provision. Prior opinions … benefits which are authorized by statute, either expressly or by necessary implication, or which are provided for in a …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 2002-15
… unincorporated area of the town (see, e.g., 1994 Opns St Comp No. 94-10, p 17; 1989 Opns St Comp No. 89-61, p 135; 1980 Opns St Comp No. 80-334, p 98; Incorporated Village of Ardsley v Town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Real Assets
… to additional guidelines: Emerging Manager Definition and Life-Cycle Stages … The program has nine program … of the Fund The partners source perform due diligence and recommend managers …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-assetsFairport Central School District - Payroll and Employee Benefits (2023-118)
… we found one of the five employees that received a retirement incentive should not have been paid $2,000 because … retired prior to the end of the school year, a requirement for this incentive. Key Recommendations Consult with legal counsel to ensure retirement payments are disbursed in accordance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118City of Oneonta – Departmental Collections (2013M-13)
… our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. … approximately $25 million in 2012 from sources including real property taxes, sales taxes distributed by the County, … that departments maintain adequate deposit information and accounting software reports/access so that all moneys are …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Opinion 99-11
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … State Comptroller to designate the manner of cancellation or destruction of paid obligations. It states as follows: … When obligations are paid ... they shall be cancelled or destroyed in such manner as the state comptroller shall …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the … Program. In exchange for low-interest mortgage loans and real property tax exemptions, the Program required … and enforcing compliance with Regulations related to the accounting for and proper use of the developments’ funds; …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellCapital Asset Management
… AM) to house and maintain capital asset information in a single master file, providing auditable information in … trucks. 16% (156 of 994) of capital assets had incorrect or missing data in SFS AM, such as the description, location, cost, or other key pieces of information required to locate, …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDiNapoli Finds Slow Property Tax Growth for Local Governments
… Municipalities and school districts face growing challenges to keep pace with … maintenance and capital purchases or cut public services. For example, between FYE 2009 and 2013, counties reduced … and released reports on a variety of issues such as school district revenue challenges, sales tax collections, local …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsDiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementPublic School Safety – Incident Reporting and Unauthorized Student Departures
… limits are designated “Persistently Dangerous” (PD) or “Potentially Persistently Dangerous” (PPD). Officials of … indicating that school staff looked for the students and/or brought them back to their assigned classrooms, or the students returned to their classrooms on their own. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departures