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Debt – 2021 Financial Condition Report
… (DASNY) issued $4.4 billion of short-term Personal Income Tax notes, which were fully retired by the end of the fiscal … debt outstanding is associated with issuances by the Sales Tax Asset Receivable Corporation, which was refunded by the …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtOversight and Collection of Snowmobile Registration Fees
… Purpose To determine whether the Department of Motor Vehicles (Department) is appropriately collecting snowmobile registration fees, and to assess its snowmobile … To determine whether the Department of Motor Vehicles Department is appropriately collecting snowmobile registration fees and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesComptroller DiNapoli Releases Municipal Audits
… generally prohibits the expenditure of town money for the benefit of private parties. Typically, a town would need a leasehold interest, or at least a license for town use, to spend funds to improve private property. … town supervisor and county treasurer in a timely manner. For example, in 2017 the Clerk collected $929,290 from …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… have been issued. Greenville Central School District – Network User Accounts (Greene County) District officials did not establish adequate policies and procedures for network user accounts to prevent unauthorized use or access. … or sensitive information, or unauthorized access to the network. Peekskill City School District – Network User …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsTown of Minetto – Financial Condition (2013M-284)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … elected Board members, is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $473,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284VI.2.C Budget Journal Transactions – VI. Budgets
… has its own unique purpose. Budget Journals are used by: State Agencies to establish/maintain budgetary control … and Spending to maintain the budget attributes. Add new attributes and/or changes to existing segregations, such … the appropriation(s) for a specific purpose Reference Number A number that is consistently assigned to a capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsComptroller DiNapoli Releases Municipal Audits
… sewer district. The board did not establish an adequate receipt process to ensure that the town clerk recorded and … proper court purposes. As a result, there were 819 unpaid parking tickets, totaling $27,301 for the audit period. The court also had up to $1.1 million of unpaid parking tickets dating back to 1986. Lake Ronkonkoma Fire …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Fare Collection
… Transportation Authority – Long Island Rail Road's fare collection method is effective and efficient. This … divided into eight fare zones. Two main types of tickets are offered: commutation (unlimited weekly and monthly travel … TSPs often collected incorrect fare amounts (for example, when no onboard surcharge was collected). While the sample …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… million for the highway fund. Key Findings The Board did not develop hiring policies and payroll procedures for … employees were paid $1,413 for time not worked when they left work earlier than their scheduled time, and one employee … and hourly wages for each position before employees start working. Ensure that all employees are working the full shift …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… Determine whether the Kirkwood Fire Company District No. 1 Inc. (Company) officials established adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… did not have policies governing the use of debit cards or online payments. The Treasurer’s financial records and … policies that include provision for debit cards and online payments. Monitor the Treasurer's records and reports …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overCity of Yonkers – Financial Operations (2017M-119)
… Key Recommendations Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those amounts …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119City of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Town of Portland – Water Operations (2017M-45)
Town of Portland Water Operations 2017M45
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Endwell Fire District – Controls Over Financial Operations (2013M-277)
… not appropriate District expenditures, such as clambake tickets, volunteer incentive gifts, meals and travel expenses …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… oversight of the Town’s financial activities for the period January 1, 2010, through March 31, 2012. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Operational Advisory No. 8
… an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the … the funds will be turned over to the OSC Office of the Unclaimed Funds on April 30th. It is important that Agencies … Once the funds have been escheated to the Office of Unclaimed Funds no future Agency action will be allowed. For …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachEmployee Incentive and Bonus Payments
… To determine if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were … created under Public Authorities Law §3626 to manage the Erie County Medical Center health network. Between January 1, … To determine if incentive and bonus payments made by the Erie County Medical Center Corporation were warranted …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … from approximately $564,000 at the end of 2011-12 to less than $156,000 at the end of 2013-14 due to operating deficits primarily caused by underestimated …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… saved. Once you have completed the form, click the “Create Printable DRO” button to generate your document as a Portable …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-template