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Town of Salina – Information Technology (2013M-256)
… March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… The Statewide Financial System (SFS) provides most of the central State Government financial data needed for preparing … 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 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewDiNapoli Statement on Legislation Restoring Contract Review Authority
… statement today following the passage of A.7925-A in the Assembly which will statutorily restore the Office of … been removed. The legislation (S.6809-A) already passed in the Senate on May 18, 2022. “The Comptroller’s independent … to increase oversight, accountability and transparency in state procurement. “By reviewing contracts before they are …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityVillage of Nichols – Financial Condition (2013M-50)
… 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village is governed … and the Board did not include contingency appropriations in its budgets, the Board had no mechanism to react to … instability because it received unanticipated revenues in four of those five years totaling approximately $120,500, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50City of Olean – Budget Review (B1-13-2)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… did not budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five … deficit fund balances ranged from 14 to 217 percent of 2019 budget appropriations. Officials relied on interfund advances to finance operations in the five …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… festival and earmarked for the city’s Business Improvement District, according to New York State Comptroller Thomas P. DiNapoli, the New York State Police and Steuben County District Attorney Brooks Baker. Michelle “Shelly” Stevens is …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthDiNapoli: School District Tax Levy Cap Below 2 Percent
… need to be fiscally cautious and examine where they can limit spending to stay under the cap,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentJamestown City School District – Financial Condition (2015M-120)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, … has been reduced to a dangerously low level. The Board has not developed a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Westmoreland Central School District – Financial Condition (2014M-283)
… actual unrestricted fund balance totaled almost three times the amount allowed by law. Each year, the annual budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Village 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 …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Montauk 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Asset Forfeiture Escrow Fund
… The 2019-20 New York State budget amended Civil Practice Law and Rules (CPLR) Section 1349 and created a new General Municipal Law (GML) Section 6-v to require all moneys and proceeds from … town, county or city for such monies and proceeds. This law took effect on October 9, 2019. Accounting Code To Be …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… 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 … and Treasurer assign financial duties so that one person does not have custody, recordkeeping responsibilities, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… at the first regular meeting held after a record of activities (ROA) is submitted, or whenever a new elected … office. The publicly posted copy must not reveal any part of an official’s Social Security number or NYSLRS ID . The … within 15 days after the posting period ends. Rev. 5/22 … Elected and Appointed Officials NYSLRS employers …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2012 through May 31, 2016. Background The Town of Dresden is located in Washington County and has …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… overtime. Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism … approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, … to the Facilities Department’s procedures could result in the employees working unnecessary overtime. This could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeOneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165