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Chenango Valley Central School District -- Budget Review (B17-4-5)
… independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The Chenango Valley … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Opinion 98-12
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (commingling of … that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … 2580(4) are the moneys described in section 2580(1). Since these moneys are required "by law" to be used only for …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-3
… the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … the county imposes a 3% sales tax on utility services and restaurant meals and the two other cities within the county each impose a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… prosperity, and economic welfare of the people of the State. The Allegany County Industrial Development Agency … As such, it was not always clear when he was acting on behalf of the ACIDA or the County. Furthermore, the job … to demonstrate it had adequately evaluated the impact on the ACIDA and its bond holder, the County, before …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalDutchess County – County Bridge Maintenance (S9-13-5)
… January 1, 2007, to December 31, 2011. Background The County covers 796 square miles and has approximately 298,000 residents. The County is governed by a 25-member County Legislature. The County’s budgeted expenditures …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Amortization Schedules and Payoffs – Contribution Stabilization Program
… outstanding amortizations, the original amount amortized and the interest rates for each, in Retirement Online . To … button. Choose your location code and retirement system (ERS or PFRS). Click the “Amortization Schedule … types are: Deficiency: a 25-year amortization required of new participating employers. Deficiencies cover the cost of …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsCity of Olean – Budget Review (B1-16-2)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable, and whether the City took appropriate action on our … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… but they need to find common ground and resolve them soon. In these uncertain times, New Yorkers need a spending plan … state’s continued economic recovery, provides for those in need and still struggling from the pandemic’s impacts, and … and oversight by my office of nearly $13 billion in spending.” Background on State Payroll Impact of a Late …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… Area, Inc. (UCP Rochester) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented … ended December 31, 2013. Background UCP Rochester, a not-for-profit organization located in Rochester, New York, is an … counties in western New York. UCP Rochester is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualCity of Troy – Budget Review (B19-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Purpose of Audit The purpose of our audit was to review Board oversight and information technology (IT) … an effective system of internal controls over payroll, to ensure that the Town has properly classified its Fair … amount of fund balance that would be available and used to balance the budget. These inaccurate budgets led to the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105DiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… York State Comptroller Thomas P. DiNapoli today announced the arrest of Jennifer Colucci, 41, of Hopewell Junction, … stealing more than $88,000 in tax funds collected for the use of the town of Beekman and its schools. The arrest … State Police. “While people across the state struggled to deal with the economic impact of the pandemic, Jennifer …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… trust of the Vernon Center Fire Department members and the public when he used his position to steal funds that were … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Opinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 2341
… letter contained in the 2023-2026 Agreement between the State of New York and PEF, employees with peace officer … and Safety Committee and shall run concurrently with State fiscal years. Effective Dates: The 2024-2025 Firearms … in which the payment was made. Overtime Calculation and Retirement Information: The Firearms Training and Safety …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyDeath of the Ex-Spouse – Divorce and Your Benefits
… If an ex-spouse dies prior to the member’s retirement, the DRO on file is vacated … the member’s future pension benefit without regard to equitable distribution. The entire benefit will be paid to the member. If an ex-spouse dies after the member retires, …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouseTown of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… were not accurately completed. As a result, we were unable to determine whether employees properly collected fees for … rental agent does not provide copies of rental contracts to the recreation department office. Key Recommendations Provide training to employees on how to complete daily tally sheets and ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Overview – Divorce and Your Benefits
… of retirement benefits must be stated in the form of a Domestic Relations Order (DRO) — a legal document issued by the same court that …
https://www.osc.ny.gov/retirement/members/divorce/overviewCity of Olean – Budget Review (B1-14-1)
… 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 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1New York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… Governor Cuomo today set forth a strong agenda for New York State in 2014. His leadership and vision have pushed New York in a positive …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-address