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Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. … four council members, is the legislative body responsible for managing Town operations. The Board has the overall responsibility for overseeing the financial activities of the Town, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Monticello Joint Fire District – Fiscal Operations (2017M-80)
… the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through January 17, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total over $2 million. Key Findings The Board … the levels of fund balance to be maintained or thresholds for reserves. Although the Board established a financial and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through June 12, 2014. … hired the Tompkins County Area Development (TCAD), a not-for-profit development organization, to perform all TCIDA’s …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Cortlandville – Fuel Purchases (2012M-171)
… the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background … Town boundaries. The Highway Department is responsible for the maintenance and repair of these roads. This is done … the Highway Superintendent did not seek competition for the Town’s fuel purchases, we found that the Town paid …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171William Floyd Union Free School District – Payroll (2016M-165)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $222.9 million. Key … rates or annual salaries entered by the Payroll Manager for accuracy or compares the payroll registers with payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… aid procedures and information technology (IT) controls for the period July 1, 2015 through January 10, 2017. … nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $119 … million. Key Findings District officials did not apply for all the transportation State aid to which the District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationLong Lake Central School District – Payroll (2016M-90)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $3.9 million. … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… transportation and information technology (IT) operations for the period July 1, 2013 through June 24, 2015. Background … Board of Education. Budgeted general fund appropriations for the 2014-15 fiscal year were approximately $42.5 million. … and policies and procedures have not been established for computer security, disaster recovery, data backups and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… examine the internal controls over cafeteria operations for the period July 1, 2012 through January 22, 2014. … with approximately 1,950 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $38 … Key Findings Fund balance has consistently been used for operations and officials have consistently overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsLetchworth Central School District – Financial Management (2013M-332)
… audit was to examine the District’s financial management for the period July 1, 2011 through October 2, 2013. … The District’s budgeted general fund appropriations for the 2013-14 fiscal year total $17.4 million. Key Findings For the five fiscal years ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in 2013 to facilitate, manage … Directors, entered into a written agreement with the not-for-profit Rochester Housing Development Fund Corporation …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTown of Bombay – Justice Court Operations (2015M-208)
… internal controls over the Court’s financial operations for the period January 1, 2014 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $640,000. Key Findings As of … not provide adequate oversight of the clerks responsible for receiving, recording and reporting cash receipts, and did …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Village of Endicott – Budget Review (B4-15-11)
… expenditure projections in the Village's tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Town 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. … The Town’s 2012 budgeted expenditures totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… time last year. “Growth in local sales tax collections for April was modest for the third straight month and mostly driven by New York … two-fifths of counties experienced year-over-year declines for the month. My office will continue to provide regular …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearDiNapoli: Local Sales Tax Collections Up Slightly in May
… growth in local sales tax collections could be challenging for local officials trying to maintain fiscal balance,” DiNapoli said. “Being prepared for a slowdown is especially important in this uncertain economy.” For May 2023 compared with May 2022: New York City’s …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayState Comptroller DiNapoli Releases School District Audits
… (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 superintendent and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… ensure that certain credit card charges were supported, for appropriate purposes or paid timely. In addition, the … also incurred penalty charges totaling approximately $390 for late payments and $190 for interest. Hudson Housing Authority – Information …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 298
… 01-01-2002. The yearly regular contribution amount for Deferred Compensation has been increased from $8,500 to … to $11,000, or twice the allowable regular contribution, for a combined maximum total contribution of $22,000 for calendar year 2002. An additional deferment is now …
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
… the greater benefit will be paid. Filing You must apply for a service retirement with the Office of the State … Comptroller 15 – 90 days before your date of retirement. For information on how to apply for a service retirement benefit, read Applying for Benefits . …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384