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Town of Cairo - Fuel Management (2019M-150)
… assigned. Key Recommendations Ensure accurate fuel delivery and inventory records are maintained and periodic …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… to assess the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 … District is a district corporation of the State, distinct and separate from the Town of Southold, Suffolk County, in … Key Findings The Board did not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319State Agencies Bulletin No. 1846
… limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), and NYSTRS (7X). Background In accordance with … Employees who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, or NYSTRS are affected. Effective Dates … year. PayServ will automatically stop NYCTRS, NYCBERS, NYCERS, and NYSTRS contributions when an employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkCity of North Tonawanda - Financial Condition (2020M-90)
… practices and poor financial management have left the City in a vulnerable financial position. Key Recommendations Take … Closely monitor finances to prevent further decline in financial condition. City officials agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Margaretville Central School District – Financial Management (2020M-46)
… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Town of German Flatts – Fiscal Stress (2015M-217)
… 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately … amounts of fund balance the Town should maintain in each fund. Decrease reliance on annual RAN borrowings to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Berkshire Fire District - District Operations (2020M-40)
… The District could have saved $3,800 if it had purchased propane at State contract prices. The Board did not establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of Mooers – Payroll (2014M-087)
… if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, … The Supervisor’s secretary performed virtually all payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Le Roy – Purchasing (2014M-106)
… 1, 2013 through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… that Town officials did not have prohibited interests in Town contracts. Key Findings The Board has not adequately … capital plans. A Board member had a prohibited interest in Town contracts totaling approximately $782,100. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Town of Dayton - Fund Balance Management (2019M-221)
… report - pdf] Audit Objective Determine whether the Board has properly managed fund balance. Key Findings The Board did not properly manage fund balance as the town-wide … Determine whether the Board has properly managed fund balance …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Moriah Central School District - Medicaid Reimbursements (2019M-64)
… report - pdf] Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it was … to eligible special education students. Key Findings The District lacked adequate procedures to ensure Medicaid claims … services been appropriately claimed and documented, the District could have realized potential revenues totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Opinion 88-62
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … to establish one or more public dumps or dumping grounds. In addition, Town Law, §221(1) authorizes town boards to … a "physical public betterment or improvement" within the meaning and intent of General Municipal Law, §6-c (GML, …
https://www.osc.ny.gov/legal-opinions/opinion-88-62East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… operations for the period January 1, 2011 to April 30, 2012. Background The East Clinton Fire District is … audit period, the District paid the Secretary-Treasurer a total of $118,940, of which $113,340 represents hourly … would equate to the Secretary-Treasurer working over 11 hours a day, seven days a week, every week, for 16 months. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsTown of Henrietta – Financial Management and Purchasing (2013M-208)
… of credit cards. The Town also did not monitor compliance with its code of ethics policy and entered into contracts … update the Town’s code of ethics and cease doing business with the Board member’s business. Carefully review, with consultation from the Town’s counsel as appropriate, the …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Background The overall goal of IDAs is to advance the job opportunities, health, general prosperity, and economic … and the County Planner. However, there were no written job duties for the ACIDA Director. As such, it was not always …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCoalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… President’s actions pose a threat to our economy. They not only limit the talent pool for hiring, but demonize the very …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigrationNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… New York State Comptroller Thomas P. DiNapoli released the following statement today after the Asset Owners Disclosure Project named the New York State Common Retirement Fund as the number one U.S. … New York State Comptroller Thomas P DiNapoli released the following statement today after the Asset Owners Disclosure Project named the New …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskDiNapoli Releases Bond Calendar for Third Quarter
… their major public authorities during the third quarter of 2018. The planned sales of $9.05 billion include $5.45 billion of new money and $3.6 billion of refundings as follows: $5.76 … their major public authorities during the third quarter of 2018 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public authorities during the second … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-bond-calendar-second-quarter