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Town of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the period January 1, … note (BAN). The Town issued a short-term BAN for $815,000 to fund a waterline project, 97 percent of which was not … of $15,077 on this unneeded debt. The Town did not need to issue a $200,000 BAN to finance project costs for a town …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Credit for Previous or Military Service – Article 14 Benefits
… You may be able to obtain credit for your previous public employment or military service. It … Service Prior service is any period of time you received salary from a participating employer before that employer … member. Military Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… and additional entry points that could have been used to inappropriately access the network and view personal, … sensitive information (PPSI), make unauthorized changes to records, deny legitimate access to electronic information, or gain access to or control over …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… Superintendent. The Interim Superintendent was responsible for certifying the payroll accuracy. Thirty-six of the 104 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… plan that details how District officials would respond to IT disruptions. As a result, officials had active but … that could be used as entry points for individuals to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationTransportation – 2023 Financial Condition Report
… Highway Conditions Improve Slightly for the Third Year in a Row The State is responsible for maintaining more than 42,700 lane miles of highway. … in Other States In 2022, New York State was responsible for maintaining 8,535 bridges.* A bridge is considered in …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationState Comptroller DiNapoli Statement on MTA 2023 Budget
… below pre-pandemic levels. “The MTA’s revenue shortfall increases pressure to find added funding from public coffers and for the MTA to better account for its savings goals . As the MTA balances riders needs with …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetTown of Mount Morris – Justice Court (2012M-129)
… controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background … collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to June 22, 2012. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Fishers Fire District – Financial Condition (2021M-128)
… Board gave taxpayers the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… that the payment date of the voucher has been reached. For additional CMIA information see Section 12 - Cash … Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the project level via … Guide. See Chapter VI.1 Budget Control of this Guide for details on this setup. At least one Federal fund must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewNew Hartford Central School District – Payroll (2021M-149)
… officials ensured the District accurately paid employees’ salary and wages. Key Findings Our audit found that District … Board authorizations. However, there are opportunities for District officials to strengthen internal controls over … officials ensured the District accurately paid employees salary and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Rochester Academy Charter School – Purchasing (2013M-144)
… the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Town of Throop – Highway Department (2021M-115)
… not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, … the Board’s ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared service agreements for projects conducted with surrounding towns or maintain …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Industrial Development Agencies in New York State
… to display more information on the IDAs in that region. For more detailed information, OSC publishes all project and financial data submitted by IDAs on its Financial Data for Local Governments web portal under “Other Local Government Data.” For more detailed IDA and project-level data, see IDA 2023 | …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateCUNY Bulletin No. CU-605
… Purpose To provide agency instructions for processing the December … Local 237, provides for a uniform allowance payment to eligible employees. Article III, Section 12, of the … Association, provides for a uniform allowance payment to eligible employees. In addition, a revised memorandum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-605-december-2017-uniform-allowance-paymentState Contract and Payment Actions in April
… Office of the State Comptroller approved 1,190 contracts for state agencies and public authorities valued at $14.1 … payments valued at more than $12.3 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilState Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… the Village of Addison in Steuben County has been arrested for allegedly stealing more than $1.1 million in village … Baker, and the New York State Police announced today. “For well over a decade, Ursula Stone took advantage of her … of her actions. I thank our law enforcement partners for their commitment to fighting public corruption.” “This …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … employees a Christmas bonus in addition to their fixed salary. These bonuses, which constitute an unauthorized gift … of work) or authorize additional funding to address cost increases. Further, the board did not establish a plan to …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 92-18
… , 46 NY2d 52, 412 NYS2d 821; Roosevelt Hospital v Mayor 84 NY 108; Church of Christ the King v City of Yonkers , 115 … 900; see also New York University v American Book Co. 197 NY 294; Silkman v Water Commissioners of Yonkers , 152 NY 327). Thus, a charge to finance a municipal service, …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… citizens must receive the highest quality of service for the lowest possible cost. To determine if your … evaluate these services to see if opportunities for cost savings exist. There are a number of ways to … funded by real property tax revenues, taxpayers may resist increases in their tax bills. Seeking Competition A local …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-options