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City of Yonkers – Budget Review (B6-14-14) - Revised
… The budget includes $5.3 million in revenue generated by red light cameras; the legislation authorizing this revenue is … if revenues begin to fall short of expectations. If the red light camera legislation is not approved, reduce …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedFillmore Central School District – Reserve Funds (2016M-386)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $14.8 … those projected needs. Key Recommendations Review all reserves at least annually to determine if the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Town of Schaghticoke – Budgeting (2013M-239)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 through April 30, 2013. … operations. Review the user fees and ad valorem taxes for the respective water and sewer districts annually and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… records and investigate discrepancies. Restrict local administrator privileges by employing the concept of least …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyCredit for Previous or Military Service – Forest Rangers Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Please note that … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1864/credit-previous-or-military-serviceCredit for Previous or Military Service – Regional State Park Police Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Please note that … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceCredit for Previous or Military Service – En-Con Police Officers Plan
… previous service may be lost or destroyed with the passage of time. Please note that certain types of credit listed below may not provide additional benefits … was with another retirement system, please write to our Member & Employer Services Bureau. …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceDiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… Air (1996), Rebuild and Renew New York Transportation (2005), Smart Schools (2014), and Clean Water, Clean Air, and … Air (1996), Rebuild and Renew New York Transportation (2005), and Smart Schools (2014). The Series 2025B Taxable …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsComptroller DiNapoli Releases Municipal Audits
… Niskayuna No. 2 Fire District – Length of Service Award Program (LOSAP) (Schenectady County) The district did not award accurate LOSAP credits because officials did not grant …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… by economic challenges or structural budget imbalances, our monitoring system is producing data that can help better … stress,” said DiNapoli. “Local leaders, however, are on the frontlines and must use this information to continue … year-end fund balance, short-term borrowing and patterns of operating deficits, the monitoring system creates an …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… equal value in exchange. There is no clear link between services provided and supporting revenues. The statement …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsVillage of Suffern – Budget Review (B18-6-4)
… budget. The Village budgeted $4.2 million in water meter and sewer revenue. However, based on collections of …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Cayuga County – County Bridge Maintenance (S9-13-4)
… Key Findings The County does not have a written plan for bridge maintenance or replacement. The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Further, for the nine available and completed fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … a policy or plan for accumulating and using reserves funds to ensure that the amounts are necessary, reasonable and in … and the budgets were not revised during this period to provide for the year-end increases made to the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… 31, 2012. Background The Town of Wawarsing is located in Ulster County and has a population of approximately … were not accurately maintained and may have resulted in employees receiving payment for leave time to which they … approval is available for all compensatory time payments in excess of 35 hours annually. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… plans to benefit the Corporations’ financial condition for the period January 1, 2009 through August 31, 2014. … locations, over the telephone and via the Internet. For the five-year period from 2009 through 2013, the five OTB … – decreased by $12.4 million over the five-year period for the five OTB Corporations, even though they reduced total …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is … accounting records and resultant financial reports were in considerable disarray. For example, the Town failed to accurately report the cash position of any Town fund in its annual report to the Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Town of Newstead – Joint Highway Facility Project (2012M-260)
… to exceed $4.25 million. Key Findings An inter-municipal agreement was entered into by the Town and the Village to … operation and maintenance. While the inter-municipal agreement sets forth the approach and the responsibilities … counsel and review the provisions in the inter-municipal agreement that address the operation and maintenance of this …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260State Comptroller DiNapoli Releases School Audits
… (Albany County) Faculty advisors did not ensure that student treasurers maintained complete and accurate student ledgers and adequately documented the source, date, … or appoint an independent person to review and compare the student treasurers' and central treasurer's records. Yorktown …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsPartial Lump Sum Payment – Forest Rangers Plan
… Police and Fire Retirement System members can choose to receive a reduced lifetime retirement benefit in exchange … when your retirement benefit is finalized. Eligibility To be eligible to choose a partial lump sum payment (PLS), you must: Retire …
https://www.osc.ny.gov/retirement/publications/1864/partial-lump-sum-payment