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Village of Holley – Transparency of Fiscal Activities (S9-24-12)

… CFOs’ records and the Village’s fiscal activities. As a result, taxpayers and interested parties could not assess the … the Office of the State Comptroller OSC and reported the result …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12

Fine Fire District – Board Oversight (2023M-81)

… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

City of Salamanca – Employee Benefits (2023M-96)

… payments made between April 1, 2020 and October 31, 2022, to 18 employees, totaling approximately $306,000, we noted: … $6,800 included leave balances that were not authorized to be paid at separation. This included $3,400 paid to one employee that did not leave City employment. One …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)

… District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, … Potter in Yates County. The District, which operates four schools with approximately 1,250 students, is governed by an … use of reserve funds for a five-year period but this plan does not include information related to funding and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177

Jericho Union Free School District – Financial Management (2016M-328)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … officials overestimated budgeted appropriations by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328

Otego-Unadilla Central School District – Financial Condition (2013M-84)

… Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84

Horseheads Central School District – Financial Condition (2016M-138)

… result in the appropriation of fund balance and reserve funds that will not be used. Reduce the amount of unrestricted fund balance and use the excess funds in a manner that benefits District residents. Use money …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138

Town of Stratford – Supervisor’s Records (2013M-11)

… by sales tax, real property taxes, and State aid. Key Findings The Supervisor assigned his accounting duties to … public accountant to perform an audit of the records. Key Recommendations Audit the Supervisor’s records and …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11

Town of Norwich – Justice Court (S9-14-3)

… and there was a lack of monitoring of the System’s user transactions. Key Recommendations Periodically review … areas in the Court software, such as an inadequate audit trail and insufficient automated controls. …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3

Elwood Union Free School District – Electronic Transfers (2014M-133)

… expenditures for the 2012-13 fiscal year were $53,282,835. Key Findings The Board does not have written policies, … two of the four banks that processed electronic transfers. Key Recommendations Establish comprehensive written policies …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133

Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)

… Purpose of Audit The purpose of our audit was to review internal controls over reserve funds for the period … report of District reserves must be prepared and submitted to the Board for review that includes a summary statement of … a summary statement. As a result, the Board’s ability to monitor the projected use and need of reserve funds could …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-funds

Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)

… totaling $43,500 made between Company bank accounts. Key Findings The Company’s accounting records were not … checks for the Treasurer to use for Company disbursements. Key Recommendations Maintain accurate, complete and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016m

Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)

… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted. … property owner did not meet the eligibility requirements to receive agricultural building exemptions. As a result, the … before granting exemptions. Maintain documentation to support eligibility for all exemptions. Consult the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200

State Comptroller DiNapoli Releases Municipal Audits

… Harbor – Board Oversight (Suffolk County) The board failed to comply with statutory requirements when presenting and … five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits

A Message From Comptroller Thomas P. DiNapoli – Article 14 Benefits

… Article 14 information for PFRS Tier 3 members Covers pension disability …

https://www.osc.ny.gov/retirement/publications/1644/message-comptroller-thomas-p-dinapoli

A Message From Comptroller Thomas P. DiNapoli – Basic Plan with Increased-Take-Home-Pay (ITHP)

… As a member of the Retirement System, you are covered by a plan that provides … of our system, including: Benefits you will receive at retirement if you meet the service and age requirements … (vested benefits). I am joined by a staff of dedicated professionals in my commitment to helping you make informed …

https://www.osc.ny.gov/retirement/publications/1511/message-comptroller-thomas-p-dinapoli

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