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Town of Guilford – Budgeting (2023M-144)
… the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … the general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund … was not used as intended. Unrestricted fund balance for the general and highway funds exceeded the maximum …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Groton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, … maintained in compliance with statutes. Stop raising more real property taxes than necessary. … Groton Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Town of Stony Point – Budget Review (B6-13-15)
… Revenue from the sale of property is non-recurring (one-shot) revenue that will be received in one year, but will not necessarily recur in the following … such as the purchase of equipment or construction of capital assets. … Town of Stony Point Budget Review B61315 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Otego-Unadilla Central School District - School District Website (S9-19-26)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Comptroller DiNapoli Releases School Audits
… officials have not developed a long-term financial plan to maintain financial stability. The district has …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Opinion 97-6
… 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and … determine that the construction is necessary to properly house the E911 system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Overview – Regional State Park Police Plan
… Your pension is based on your years of credited service and your … immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of … will not be included in your FAS calculation: Unused sick leave; Payments made as a result of working your vacation; …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – En-Con Police Officers Plan
… Your pension is based on your years of credited service and your … immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of … will not be included in your FAS calculation: Unused sick leave; Payments made as a result of working your vacation; …
https://www.osc.ny.gov/retirement/publications/1822/overviewDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… at: https://www.osc.state.ny.us/audits/allaudits/093019/sga-2019-18s22.pdf During the course of their work, auditors …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesUpdate Your Contact Information
… have an email address on file, please provide it so we can contact you quickly with important information, such as a … after you retire, not a work address. Note: Updating your contact information with your employer or changing your …
https://www.osc.ny.gov/retirement/update-your-contact-informationState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Binghamton Jamestown Board of Public Utilities Liverpool Public Library Monroe County Village of Nelliston and Town of Plattsburgh
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 92-51
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … to be used for the reimbursement is public or private. You ask whether an industrial development agency (IDA) may … officer who is not allowed any compensation "shall be paid his actual expenses necessarily incurred in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-51State Comptroller DiNapoli Releases Municipal & School Audits
… the bookkeeper’s duties or implement critical controls. In addition, the board could improve its annual audit of the … the total airport operating deficits exceeded $293,000. In addition, delinquent taxes totaling $575,182 date back to … The city’s proposed budget also includes the Yonkers Public School District’s budget. The review found the …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-6
… PUBLIC CONTRACTS -- Contracts Requiring Bidding (purchases from vendor holding federal General Services Administration … district, to the lowest responsible bidder furnishing the required security after advertisement for sealed bids in the … for purchases through federal GSA contracts (31 Opns St Comp, 1975, p 133, 1971 Opns St Comp No. 71-916, unreported). …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Selected Management and Operations Practices
… its government customers in New York City and Westchester County in 1990. The programs were expanded to State-operated … schools in 1992, community colleges statewide in 1993, and county and municipal governments in 1994. As of April 9, …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesTier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… up to 36 years. Alternative Death Benefit If you die while in service, but after having become eligible to retire, an …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsCity of Olean – Budget Review (B1-13-2)
… recommendations contained in our budget review report letter issued in March 2012. The City’s proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Opinion 2011-1
… the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (serving as staff of not-for-profit corporations) -- Powers and Duties (hiring employees to serve as staff of … staff of not-for-profit corporations. This is in reply to your request for our opinion as to whether an industrial …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1State Comptroller DiNapoli Releases State Audits
… established the Business Services Center within OGS as a centralized office for processing human resources and … Part C cost-sharing liabilities were improperly paid. In a follow-up report, auditors found DOH officials made … in the initial audit report; however, further action is needed. State Education Department: HTA of New York Inc., …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1