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Endwell 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-277County of Rockland – Budget Review (B6-15-21)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2016 fiscal year … are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Local …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21City of Yonkers – Budget Review (B6-16-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2016-17 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … funding of $11 million which will not be available in future years. The City continues to rely on fund balance …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Town of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationTown of Bangor – Board Oversight (2012M-193)
… has approximately 2,220 residents. The Town is governed by an elected five-member Town Board (Board), which consists … it approved both Officers to retain fees collected on the Town’s behalf which circumvented Town Law. The Board … should remit all fees and collections to the Supervisor by the 15th of the following month that collections were …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Ballston – Water Fund Financial Operations (2012M-258)
… of approximately 8,000. The Town Board is the legislative body responsible for managing Town operations. For fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Higher Education – 2023 Financial Condition Report
… to $8,556, 7.9 percent, in New York and from $9,980 to $10,940, 9.6 percent, for the United States overall. The percentage of student loan debt balance in New … (and in default) was 0.96 percent in 2022, down from 4.5 percent in 2020 and 8.6 percent in 2018. New York’s …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationOperational Advisory No. 8
… Subject: State Check Outreach Guidance: Payees that receive State checks for … checks within one year of issuance will receive a State Check Outreach letter advising them to negotiate the check or request a replacement check from the issuing Agency. … State Check Outreach …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachState Comptroller Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … communities reviewed: Adequacy of 2021 Budgets – Town of Riverhead (Suffolk County) Town of Riverhead officials adequately assessed the impact of the …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Central School District – Cash Management (Fulton County, Saratoga County and Montgomery County) District officials did …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Medgar Evers College – Controls Over Bank Accounts
… adequately assured that all Medgar Evers College MEC bank acc …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsSupplemental Payments to Executive Employees
… January 15, 2016, and focused on payments to senior management employees for their performance during calendar … about $1.9 million) were paid to members of “senior management,” which WCHCC defined as titles such as Senior … a formal program for the award and payment of supplemental executive payments, which complies with the opinions of the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesState Comptroller DiNapoli Releases Municipal Audits
… (Broome County) The board adopted insufficient credit card and meal reimbursement policies and did not enforce the procurement policy. The March 2017 credit card bill included a $288 charge for the supervisor's … town for this personal credit card charge. Auditors also found 11 purchases totaling over $6,600 that did not have the …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… competition for services from five of the six professional service providers reviewed. These providers were paid … seek competition for services from five professional service providers who were paid a total of $911,795 during … points to 9.5 percentage points over the limit. True North Rochester Preparatory Charter School – Financial Oversight …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 2432
… contribution limit was increased to $11,250.00 for 2026. Beginning January 1, 2026, Section 603 of the SECURE … plans: Deemed: When an employee reaches the applicable annual IRS limit, their pretax catch-up contributions … Non-Deemed : When an employee reaches the applicable annual IRS limit, their pretax contributions will stop. Any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2432-403b-and-457-plan-contribution-changes-resulting-federal-secure-20-actOpinion 92-15
… (payment for partial disability attributable only in part to line-of-duty injury); (effect of workers' compensation … Municipal Law, §207-c) -- Disability Benefits (payment to deputy sheriff eligible for benefits under General … Law, §207-c if the line-of-duty injury contributed to the disability in a substantial degree. When determining …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 2011-1
… e.g. General Municipal Law §§ 854 [4], [14], 859 [1] [b], 864, 874), and "[t]o acquire, construct, reconstruct, lease, … Municipal Law §§ 854 [4], [14], 858 [10], 859 [1] [b], 864, 874). For this purpose, the term "project" is defined …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Opinion 2003-6
… FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) POLICE AND POLICE PROTECTION -- Financing (raising costs for … Whether town taxes to support the town police department are to be levied only against taxable …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2008-3
… § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as … NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, … concisely stating the purposes and effect thereof ( id .). The abstract must be prepared by the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3