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Charlotte Valley Central School District – Financial Condition (2013M-232)
… balance to be more than the 4 percent statutory limit, at 10.61 percent in 2007-08, 5.11 percent in 2008-09, 12.04 … the 2010-11 year, the fund balance was under the threshold at 3.95 percent. To reduce the unexpended surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The … oversight of the Village’s financial operations. If it is not practicable to segregate the Clerk-Treasurer’s duties, …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… are stored at a secure off-site location for retrieval in case of an emergency. Develop a formal disaster recovery plan …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. The Village is governed by an elected Board of Trustees comprising a …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… the Board-adopted procurement policy did not specify the number of quotes or request for proposals (RFPs) to be … Amend the procurement policy to include the specific number of quotes or RFPs Village personnel should obtain when …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition and internal … million. Key Findings The Board and Town officials did not adequately monitor the Town’s financial operations and … appropriations are available before funds are expended. Do not permit any fund or appropriation account to be …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… were kept for specific vehicles, there were no perpetual inventory records or physical inventories completed. Three … Treasurer processes them for payment. Maintain perpetual inventory records that identify the beginning inventory, and the quantities of fuel purchased and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… to September 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson County, and has … that an annual audit of the Clerk-Treasurer’s records is performed by the Board or by a Village officer, employee …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41DiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… for the Society from 2013 to 2019 and currently is the Willsboro Fire District Treasurer, as well as the Clerk/Tax Collector for the Town of Willsboro, NY. District Attorney Carriero was appointed …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairHigher Education – 2023 Financial Condition Report
… students received State Tuition Assistance Program (TAP) awards, totaling $719 million. New York State also … scholarships totaling $126.5 million. The New York State TAP provides grant awards to eligible New York residents for …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationMember E-News Archive — 2023
… Sign up to make sure you receive the latest Retirement System news. … Online for a Pension or Mortgage Verification Letter How School Employees Earn NYSLRS Service Credit Retirees Can … Is So Important Compounding: A Great Way for Your Money to Grow Keep Your Beneficiaries Current January 2023 …
https://www.osc.ny.gov/retirement/publications/member-e-news-archive-2023Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , … As a result, one commercial customer received $400 of free water and a second customer received an unknown amount of free water over the course of two billing cycles. …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , … As a result, one commercial customer received $400 of free water and a second customer received an unknown amount of free water over the course of two billing cycles. …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … (Albany County) Auditors commended the town justices for establishing strong internal controls over court … billed, collected, recorded and deposited. The duties for billing, collecting and recording payments are not …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3State Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… with fiscal years ending on Dec. 31, 2016. In New York, all counties and towns, 44 cities and 10 villages have … on nine financial indicators and creates a fiscal stress score. Indicators assess fund balance, cash-on-hand and …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… Eric T. Schneiderman announced today the felony conviction of Pearlann MacVittie of West Seneca, New York, of the crime … scam against the city and its taxpayers." "Concealing the death of one's parent to steal from their pension … was illegally collecting $935 per month. The total amount stolen by MacVittie from October 1983 through May 2016 …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000Opinion 94-4
… of the potential for theft or misuse, the use of signature stamps should be carefully monitored at the local level. The … town should establish internal controls to ensure that the stamps are accessible only by appropriate officers and for …
https://www.osc.ny.gov/legal-opinions/opinion-94-4State Comptroller DiNapoli Releases Municipal & School Audits
… data, and inability to recover from a network disruption. In addition, the district’s use of two central network … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … receipts totaling $4.8 million were not recorded on time in the supervisor’s accounting records, 11 disbursements …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1874
… included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-securityState Comptroller DiNapoli Releases School District Audits
… $1.9 million. Officials could not demonstrate the balances in the four remaining reserves, totaling approximately … services provided totaling $65,254, which resulted in the district not realizing $32,627 in revenue. The district lacked adequate procedures to ensure …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0