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Comptroller DiNapoli Releases Municipal Audits
… budget are reasonable. The town’s proposed budget complies with the property tax levy limit. Town of Elmira – Audit … proposed real property tax levy is not in compliance with its tax levy limit and the council has not adopted a … cap override or make cuts to the budget, it will be left with an unbalanced 2017 budget that will not have sufficient …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Auburn Enlarged City School District , Bridgehampton Union … adequate policies and procedures related to the processing of payroll outside of normal pay dates such as when employees do not submit …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsOpinion 2001-11
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Powers and Duties (of … of a corporation would not have a prohibited interest in contracts between the fire district and corporation for … instance would not have a prohibited interest, within the meaning of General Municipal Law, article 18, in the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record of daily cash balances in the … perform monthly reconciliations without it. The Treasurer does not file required annual written financial reports to … to the Village, as stated in the bylaws. The Treasurer does not maintain a cash receipts journal. Additionally, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … Key Findings We found errors in the monthly budget-to-actual reports that the Treasurer provided to the Board. The Treasurer has not submitted the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialLivingston County Probation Department – Financial Operations (2016M-404)
… audit was to examine the Department’s financial operations for the period January 1, 2014 through April 28, 2016. … makes little or no effort to collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling … computer system produced unreliable data and reports for use in monitoring and enforcing unpaid accounts. The …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Examination of Sunset LG Realty, LLC
… Program Coordinator. Based on our audit, the New York State Joint Commission on Public Ethics (Commission) found the Downstate employee violated New York State Public Officers Law § 73(5)(a). In settlement of the … Ensure employees understand and comply with New York State Public Officers Law (POL) § 73(5)(a) and Downstate’s …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcJustice Court Fund: Invoice Billing Program
… Billing Process Each justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must send a check for the total amount of the report to the town or village Chief Fiscal Officer (CFO). The CFO is responsible for accounting for the payments he or she receives from the …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, … located in the City of Mount Vernon in Westchester County and is governed by a Board of Directors which includes the … exempt status if a business does not produce the intended benefits. … Mount Vernon Industrial Development Agency …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalDivorce – Police and Fire Plan
… that retirement benefits are marital property and subject to equitable distribution. “Equitable distribution” is the … in the form of a Domestic Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction on how …
https://www.osc.ny.gov/retirement/publications/1512/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… your retirement benefits should be divided. However, it does not allow for a distribution of your pension until you …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… your retirement benefits should be divided. However, it does not allow for a distribution of your pension until you …
https://www.osc.ny.gov/retirement/publications/1511/divorceTown of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor maintained complete and accurate accounting records and reports to allow the Board to effectively monitor the Town’s financial operations and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Canandaigua in Ontario County. The Department is governed by a five-member Board of Directors. Combined total revenues … audit of the Department’s accounting records, as required by the Department’s bylaws. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsDivorce – Career Plan
… that retirement benefits are marital property and subject to equitable distribution. “Equitable distribution” is the … in the form of a Domestic Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction on how …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Article 14 Benefits
… retirement benefits are marital property and are subject to equitable distribution. Equitable distribution is the … in the form of a Domestic Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction on how …
https://www.osc.ny.gov/retirement/publications/1644/divorceCity of Yonkers – Budget Review (B6-14-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Divorce – New Career Plan
… your retirement benefits should be divided. However, it does not allow for a distribution of your pension until you …
https://www.osc.ny.gov/retirement/publications/1515/divorceRensselaer City School District – Financial Condition (2016M-286)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which operates one school … structurally balanced general fund budgets, resulting in operating deficits that were larger than planned and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… with applicable agreements. District officials do not have written policies or procedures in place to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separation