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Town of Benson – Financial Condition (2013M-77)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 … The Town’s 2012 budgeted expenditures totaled $226,742 for the general fund and $222,402 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Schonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… Company, Inc’s (Company’s) progress, as of April 2025, in implementing our recommendations in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), released in April 2022. The audit determined that the Company’s … Fire Company Incs Companys progress as of April 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fTown of Perth – Supervisor’s Records and Reports (2024M-149)
… or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was … the New York State Office of the State Comptroller (OSC) for fiscal year 2023. Provide the Board with adequate monthly … financial reports. Provide the Board with his records for audit, as required by New York State Town Law Section …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… receipts or ensure student treasurers issued receipts for cash collections; 47 deposit request forms totaling … as required. He also issued nine checks totaling $44,548 for two clubs that did not have sufficient funds when the … totaling $130,127. Key Recommendations Issue receipts for all collections, appropriately complete deposit and check …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 27, 2013. … distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners … The District’s general fund budget totaled $46,100 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113State Comptroller DiNapoli Releases School District Audits
… does not adequately address funding levels resulting in overfunded reserves that are not used. Auditors found the … (Delaware County) Auditors commended district officials for researching and implementing shared services with other … districts to achieve cost savings and maintain programs for students. For example, the board began sharing the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… training. In addition, the authority did not have adequate online banking agreements. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Local Sales Tax Collections Up Slightly in May
… York state increased by 1.1% in May compared to the same month in 2022, according to an analysis released today by … Thomas P. DiNapoli. This is the third consecutive month in 2023 of less than 2% growth. Overall, local … estimates of what each municipality is due. In the third month of each calendar year quarter distribution figures are …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayDiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… Local sales tax collections in New York state increased by 1.5% in April compared to the same month in 2023, according to data released today by State … Local sales tax collections in New York state increased by 15 in April compared to the same month in 2023 according to data …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearState Agencies Bulletin No. 298
… 01-01-2002. The yearly regular contribution amount for Deferred Compensation has been increased from $8,500 to … Compensation "Catch Up" provision, available to employees in each of the last three years prior to normal retirement … to $11,000, or twice the allowable regular contribution, for a combined maximum total contribution of $22,000 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-200225-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, … benefit, the greater benefit will be paid. Filing You must apply for a service retirement with the Office of the State … 90 days before your date of retirement. For information on how to apply for a service retirement benefit, read Applying …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Opinion 93-17
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … retirement contributions) -- Referendum Requirements (for pre-payment of certain employer retirement contributions) … Security Law, and added a new section 17-a to that law, for the purpose of eliminating a lag in retirement …
https://www.osc.ny.gov/legal-opinions/opinion-93-17DiNapoli Releases Economic Report on Greater Flushing Area
… we work together towards our community’s recovery.” “The Korean American Family Service Center applauds State … process,” said Jeehae Fischer, Executive Director of the Korean American Family Service Center . Additional Economic … Flushing Area Mandarin Version COVID-19 在大法拉盛地區的最 新趨勢和影響 Korean Version 플러싱 내 코로나19의 최신 동향 및 영향 Track state and local …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaComptroller DiNapoli Releases School Audits
… School and South Colonie Central School District . “In an era of limited resources and increased accountability, … did not ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, district … monitor financial operations. The school also paid for board member expenditures that were not authorized by the …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… School District and the Randolph Central School District. “In an era of limited resources and increased accountability, … adopt and establish appropriate policies and procedures for the activity fund and did not provide adequate oversight. … to allow district officials to determine if they were made for appropriate student activities. East Quogue Union Free …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… Agency's budget by 31 percent and roll back protections for clean air and water, this action would decimate 40 years of work to reduce pollution in America, pushing our country backwards. "Delaying, … so they can be sustainably profitable and advocate for smart environmental regulation. For businesses and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderDiNapoli Releases February State Cash Report
… $103 million higher than the latest projections included in the Third Quarter Update to the Financial Plan released … the Executive Budget on Feb. 23. "While tax collections for much of this fiscal year were lower than expected, … $3.6 billion, or 2.8 percent higher, than last year for the same period. Significant increases include spending …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportComptroller DiNapoli Releases School Audits
… District and the Valhalla Union Free School District . “In an era of limited resources and increased accountability, … the district maintained reserve funds but had no plans for their use.; Lyons Central School District – Multiyear … and without sufficient documentation to support the basis for the selection of vendors. Valhalla Union Free School …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Opinion 89-43
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from … by an appointive office. Town Law, §174(2) provides for the election of a fire district treasurer for a term of three years. While the office of treasurer, …
https://www.osc.ny.gov/legal-opinions/opinion-89-43