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City of Fulton – Fiscal Stress (2013M-310)

… $136,068 at the end of 2012 − leaving the City with little cushion for managing unforeseen events. Key Recommendations …

Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans

Friendship Central School District – Fund Balance and Reserves (2022M-55)

… Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, … to close projected budget gaps. However, they were not used to fund operations. Improperly restricted $246,000 … The funds should be returned to the general fund. Did not develop and adopt a comprehensive written multiyear …

Town of Salina – Information Technology (2013M-256)

… 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town is governed by an elected five-member Town Board which …

Partial Lump Sum Payment at Retirement – Divorce and Your Benefits

… monthly benefit. Read about eligibility and how a PLS is calculated on our Partial Lump Sum Payment page . A member …

XVI.1 Financial Reporting Overview – XVI. Financial Reporting

… body for governmental accounting and financial reporting principles. From time to time, the GASB will issue … the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: finrep@osc.ny.gov Guide to Financial Operations REV. 01/01/2017 … This …

DiNapoli Statement on Legislation Restoring Contract Review Authority

… New York State Comptroller Thomas P. DiNapoli issued the following statement today following the passage of … The legislation (S.6809-A) already passed in the Senate on May 18, 2022. “The Comptroller’s independent contract … money is also a deterrent to those who might try to game the system. “I want to thank State Senator Elijah …

Village of Nichols – Financial Condition (2013M-50)

… year is $101,711, funded mainly from real property taxes, State aid and non-property tax distributions. Key Findings We … that it might get some revenue source, like Federal or State aid, if there was an emergency. The Village was able to … approximately $120,500, of which $50,064 was Federal and State aid for the reimbursement of emergency disaster work …

City of Olean – Budget Review (B1-13-2)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

Former Delhi Deputy Superintendent Faces Grand Larceny Charge

… by filing a complaint online at  investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … Former Delhi Highway Deputy Superintendent Brian …

Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)

… financial results. Key Findings Town officials did not effectively manage the financial condition of the water … and sewer districts. We found the following: Officials did not budget accurately nor raise sufficient revenues to fund … five districts during the past three years. The Board did not approve these advances, which totaled more than $312,000 …

DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth

… and auditors find officials who treat community funds as a personal piggybank,” DiNapoli said. “Thanks to my … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … The former Executive Director of Hornell Partners …

DiNapoli: School District Tax Levy Cap Below 2 Percent

… Find out how your government money is spent at Open Book New York . Track municipal spending, …

Jamestown City School District – Financial Condition (2015M-120)

… period July 1, 2011 through April 13, 2015. Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone …

Westmoreland Central School District – Financial Condition (2014M-283)

… 2014. Background The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and … approximately 950 students and 145 employees. The District is governed by the Board of Education, which comprises seven elected members. The Board President is the chief financial officer. For the 2014-15 fiscal year, …

Village of Sidney – Financial Activities (2023M-14)

… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …

Montauk Union Free School District – Information Technology (2022M-137)

… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …

Asset Forfeiture Escrow Fund

… The 2019-20 New York State budget amended Civil Practice Law and Rules (CPLR) … forfeiture escrow fund to the governing board and the State Comptroller. The report is subject to examination and … and School Accountability Data Management Unit 110 State Street, 12th Floor Albany, NY 12236 or Emailed to our Data …

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of Education, which comprises seven …

Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials

Elected and Appointed Officials NYSLRS employers establishes standard work day for elected and appointed officials by adopting a resolution