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Message from the Comptroller – 2022 Financial Condition Report
… budget gap into surplus. This Financial Condition Report can help New Yorkers better understand the impacts of the … It highlights major issues in programmatic areas ranging from public health to public safety, energy and the … associated with COVID-19 have lessened, we remain in a period of uncertainty and ongoing risk due to the …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… of Audit The purpose of our audit was to examine the Company’s internal controls over its financial operations for … Citizens Hose Company (Company) provides fire protection and emergency rescue services for the Village of Shortsville (Village) and Towns of Manchester, Hopewell and Farmington in Ontario …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsCUNY Bulletin No. CU-697
… and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 was available … 897 are advised to initiate the deduction using the online enrollment process ( https://www.cunytuesday.org ). Agencies … payroll record. Questions Questions regarding the online enrollment process may be directed to University Payroll at: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… January 31, 2015. Background The Town of Malone is located in Franklin County and has a population of approximately … to Court Operations. The Justices remitted $327,797 in fines, fees and surcharges to the Supervisor in 2014. Key Findings Justices did not properly segregate the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mFranklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an … comprises a Mayor, who is the chief executive officer, and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $287,914 for the general fund and $140,900 for the water fund. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3State Comptroller DiNapoli Statement on Impact of a Late State Budget
… day and put in long, hard hours. For the workers that get paper checks or have payments set up on direct … the Governor and state Legislature are working hard to get the budget done. Now more than ever, we need a spending …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetTown of Rensselaerville – Financial Operations (2012M-168)
… for 2011 or 2012. Former employees still had online banking user accounts, and the Supervisor and bookkeeper had excessive online banking privileges because the Board failed to establish policies and procedures for online banking. Key Recommendations Ensure that accounting records …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… of cash management. The Trustees have not adopted an investment policy, which resulted in excess cash balances of $38,097 that were not covered by the Federal Deposit Insurance Corporation (FDIC) insurance. The Trustees did not …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mCity of Yonkers – Budget Review (B21-6-8)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2021-22 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2021-22 fiscal year. Firefighting overtime costs could …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Town of Lincoln – Financial Management (2013M-245)
… purpose of our audit was to review the Town’s financial management for the period January 1, 2012, through December … Town of Lincoln Financial Management 2013M245 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Laurens – Budgeting Practices (2013M-204)
… of Audit The purpose of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May … to finance those needs. Establish procedures to govern budgeting practices that include determining a reasonable … and expenditures in order to facilitate the accuracy in budgeting for normal operations, and to better quantify the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management … 1, 2011, through April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe … Village of Spencerport Financial Management 2013M134 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Albany City School District – Separation Payments and Information Technology (2012M-251)
… the plan to all responsible parties and periodically test and update the plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationTown of Westerlo – Selected Financial Activities (2013M-323)
… fund will be able to begin to repay the general fund or improve its financial condition. The Board has not adopted … to address the water district fund’s deficit fund balance or the outstanding interfund loans. Furthermore, the Board …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… two recommendations included in our initial audit report, Temporary Holding Account Rebate Revenue ( 2019-S-27 ). … attributable to eligible prescription drug claims in its temporary holding account. We found that CVS Health improperly designated a temporary holding account, used to process certain …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followSubmitting Final Payment and Service Information – When Employees Retire
… the Accrued Payments and Leave Credits page in Retirement Online . NYSLRS will not accept paper forms. Accrued … The Accrued Payments and Leave Credits page provides an online form which allows you to electronically submit final … in each notification. For a full description of the notifications you may receive, refer to the Notifications …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationAkron Fire Department – Financial Activities (2014M-196)
… and reported and that Department money was safeguarded for the period January 1, 2013 through April 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire protection services to the Village and the Town of Newstead. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… purpose of our audit was to review the Board’s oversight and the Town’s cash receipts and disbursements processes for the period January 1, 2012 through December 10, 2014. … The purpose of our audit was to review the Boards oversight and the Towns cash receipts and disbursements processes for …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Comptroller DiNapoli Releases School Audits
… statutory limit for the past three fiscal years. As of June 30, 2018, the district’s surplus fund balance was … board overestimated budgeted appropriations by an average of $2.6 million (7 percent) in each of the last five years (2013-14 through 2017-18) for a …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1