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Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… controls over reserve funds and movable fixed assets for the period July 1, 2011 through July 5, 2013. Background … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $21 million. … 26 percent. The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town … , Town of Virgil and the Village of Washingtonville . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0New York’s Economy and Finances in the COVID-19 Era
… also occurring in the Rochester, Syracuse and Glens Falls MSAs. The Elmira area, where employment lagged most of … 433.1 (41.8) -8.8% Binghamton 96.7 (6.3) -6.1% Buffalo-Niagara Falls 515.4 (50.1) -8.9% Dutchess-Putnam 135.4 (13.9) … Montgomery 19,368 1,504 8.4% Nassau 283,522 32,738 13.1% Niagara 57,303 5,103 9.8% Oneida 75,756 5,458 7.8% Onondaga …
https://www.osc.ny.gov/reports/covid-19-november-12-2020State Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The … duties and develop procedures to ensure that overtime is pre-approved. Auditors found $15,105 in overtime payments … to find a resolution establishing this reserve, and it is overfunded. The current balance in the unemployment …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsDeath of the Ex-Spouse – Divorce and Your Benefits
… If an ex-spouse dies prior to the member’s retirement, the DRO on file is … entire benefit will be paid to the member. If an ex-spouse dies after the member retires, NYSLRS will stop payments to …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouseComptroller DiNapoli Releases Municipal Audits
… The board has not established a standard leave request form or other formal procedure for employees to request leave … supported and audited by the board prior to payment. Auditors found that 63 claims totaling $31,823 did not … for services or paying for services not received. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Contributing Toward Your Retirement – State University Police Plan
… covered by Article 11 benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary annuity savings contributions to the … toward your retirement benefits until you retire or have 32 years of service credit, whichever occurs first. …
https://www.osc.ny.gov/retirement/publications/1823/contributing-toward-your-retirementDiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftFranklin County – Fiscal Stress (2013M-252)
… population of approximately 51,600. The County is governed by the County Legislature which is composed of seven members, … balanced, instead the Legislature routinely relied on appropriating significant amounts of fund balance and … ensure that all outstanding interfund advances are repaid by the close of the fiscal year. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Waverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Parkland Alienation (2014-MS-5)
… alienation bill require the purchase and dedication of replacement lands or the setting aside of an amount equal to … the fair market value of the parklands alienated or the replacement parcels. Key Recommendations Review and adhere to …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Hancock Central School District – Financial Condition (2013M-187)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The Hancock Central School … surpluses, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, 2010, to November 15, 2012. Background The Village of Dresden is … to 168 percent of annual expenditures. Village officials have not addressed the intended use of these excess funds and …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2012, through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population … 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 Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… and the internal controls over the Clerk’s receipts for the period January 1, 2011, through February 29, 2012. … Town Supervisor and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsWyandanch Public Library – Oversight of Library Resources (2013M-399)
… internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. … School District voters. The Library’s expenditures for the fiscal year ended June 30, 2012 were $1.3 million. … with timekeeping requirements or implement procedures for payroll processing, and the Board President routinely …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of the Town Hall/highway garage capital project for the … Town of Dannemora Town HallHighway Garage Capital Project 2013M230 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-23055b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… with disabilities have a competitive edge to recruit the best and brightest. New York State’s 55b/c programs are … these vast talent pools into entry-level positions with the State. The Office of the State Comptroller is … The Office of the State Comptroller is continuously …
https://www.osc.ny.gov/jobs/55bcVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… employment before retirement age and you have five years of credited service. When you reach retirement age, you will … benefit before age 63. Your Vested Benefit The provisions of the retirement plan that you were covered by in your last … determine the vested benefit. For an explanation of your benefit, please refer to the Service Retirement …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District #2 in Steuben County. Lisa Stone, 44 of … on October 8. The Comptroller’s audit of the Pulteney Fire District #2 is ongoing. DiNapoli encourages the public …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-funds