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Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… with the majority of applicable laws, bylaw provisions and good business practices. The Board did not: Enforce or … the Treasurer managed only one of the nine bank accounts; the Chief had complete control of one account and the President controlled seven accounts. Audit – or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and claims auditing function for the … 2012-13 relied on significant amounts of appropriated fund balance and reserves to finance operations, and unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsDiNapoli: Local Sales Tax Collections Grew 5.1% in November
… York City’s collections totaled $815 million, an increase of 5.8%, or $45 million. County and city collections in the rest of the state totaled $887 million, an increase of 4.4%. Nearly all (55 out of 57) counties experienced …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberTown of Throop – Highway Department (2021M-115)
… Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and … totaling $1,277. Key Recommendations Annually agree, in writing, on highway repair and improvement expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… completed timely and accurate annual and monthly financial reports. Key Findings The former Comptroller used improper … complete timely and accurate annual and monthly financial reports. As a result, the City Common Council (Council) did … was overstated by approximately $330,000. Annual financial reports for 2018 through 2021 were not filed until after the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Pembroke Central School District - Investment Program (2023M-130)
… earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether … is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of … Board of Education. The extra-classroom activity fund had approximately $196,000 in receipts and $205,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mTown of Tompkins Fire District – Board Oversight (2023M-33)
… report – pdf] Audit Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire Commissioners (Board) provided oversight of the District’s financial activities. Key Findings The Board did not provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… sustainable investments that can weather the market’s ups and downs, and is one of the reasons we remain one of the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterVillage of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit … issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… on long-term sustainable investments that can weather such ups and downs and is one of the reasons we are one of the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterVillage of Catskill – Accounting Records and Reports (2024M-66)
… with New York State General Municipal Law Section 30 by filing all required Annual Financial Reports (AFRs) with … annually audit the Clerk- Treasurer’s Records, as required by New York State Village Law 4-408 (e). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … era of limited resources and increased accountability, it’s critical that schools make every dollar count," DiNapoli … operating surpluses totaling $6.3 million. To reduce fund balance and stay within the year-end statutory limit for …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … – Water System Cybersecurity (Broome County) The city does not adequately safeguard electronic access to the water …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… Broome County depleted its fund balance to dangerously low levels jeopardizing public services and long-term … the airport, two entertainment venues, the nursing home and the public transportation system. These subsidies …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressAvailable Options – Regional State Park Police Plan
… the same monthly amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … to one-half of the amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … the same monthly amount or one-half that amount (without COLA), depending on which option you elect, to your …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – Police and Fire Plan
… period. Alternative Options If the options described here do not meet your needs, we will consider written requests for …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… cease upon your death. The mandatory contributions made by Tier 5 and 6 members are not annuity savings … payment options. These requests must be outlined in detail by you and then approved by us for legal and actuarial soundness. *If you elect this …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit)This option …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the … you will receive your initial value amount and more in your monthly retirement benefit. However, if you die after … depending upon which option you elect, payments in the same amount you were receiving (without COLA) will be …
https://www.osc.ny.gov/retirement/publications/1511/available-options