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Jefferson County Probation Department – Restitution Payments (S9-20-10)
… $18,589 in restitution that could have been used to pay victims with unsatisfied orders: some of the money was …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Seneca County Probation Department – Restitution Payments (S9-20-7)
… $1,406 were not paid to 11 victims and another $8,147 in undisbursed restitution collected in 2012 or before could have been paid to victims but was not. In addition, officials did not maintain a complete list of …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Village of Brushton – Fiscal Oversight (2014M-235)
… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $54,900. Key … filed an annual financial report with OSC since the report for the 2008-09 fiscal year. The Clerk-Treasurer paid all …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Dalton-Nunda Central School District – Financial Management (2020M-92)
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … Review and fund reserve balances to reasonable levels in accordance with applicable statutes and a Board-approved …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Edinburg – Justice Court Operations (2014M-226)
… court records. Reconcile the bail balance to identify the cause of the discrepancy between the Justice’s records and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Examples from GASB Statement 34 - Statement of Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsTown of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town Clerk's financial operations for the … April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a population of approximately … as the Town's Tax Collector. Key Findings The Clerk did not retain source documents to support property tax payments …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… April 7, 2014. Background The Town of Goshen is located in Orange County and has a population of approximately … did not appear to have worked certain hours claimed on his timesheet and four officers were paid for days off to … records maintained at the Department did not match those in the Town payroll register. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… State Comptroller Thomas P. DiNapoli today announced the details of the upcoming competitive sale scheduled for October 28 of … of the Preliminary Official Statement is available. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsRetirement Estimates – Divorce and Your Benefits
… it to: NYSLRS Equitable Distribution Estimates Unit 110 State Street Mail Drop 6-2 Albany, NY 12244-0001 Estimates … form , or call 866-805-0990 (518-474-7736 in the Albany, New York area). Rev. 2/23 … NYSLRS pensions are considered …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesTown of Berkshire – Town Clerk (2014M-230)
… June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. … all collected and disbursed moneys to the Supervisor in the monthly Clerk’s report in an accurate and timely … manner. Reconcile bank accounts to the accounting records on a monthly basis and reconcile the amounts collected with …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained complete, accurate and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Poestenkill – Credit Card Purchases (2024M-34)
… Assistant (Assistant) using Town resources. Based on the findings, an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. She paid $2,640 in restitution, which …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34North Greenbush Common School District – Claims Auditing (2022M-112)
… to payment. Key Findings While claims were supported and for appropriate purposes, the Board did not ensure claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Adirondack Central School District – Information Technology (2022M-61)
… not establish adequate IT controls to help safeguard PPSI. In addition to sensitive IT control weaknesses communicated … contingency plan. Therefore, a cyber incident could result in the loss of data and serious operational interruption. The … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and … were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete all required testing of weighing and measuring devices or maintain complete …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML).As …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4State Agencies Bulletin No. 2251
… 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, … the 2024-25 school year for TRS Tier 5 plan participants. In accordance with Chapter 504 of the Laws of 2009, … thereafter by three percent. Effective Dates: Effective in Administration paychecks beginning July 3, 2024, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… and real assets (13.14%) and credit, absolute return strategies, and opportunistic alternatives (7.76%). The …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarter