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Town of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … adopted budgets that did not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… deposited and cannot be located by Town officials. Users on each of the Town’s 15 computers were in the local …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … the sewer fund continually lacking sufficient revenues to finance operations. The board also did not maintain fund …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… Dentists (Follow-Up) (2015-F-24) An initial audit issued in April 2013, identified about $2.3 million in highly suspicious and possibly fraudulent Medicaid claims … drug program did not meet or exceed Express Scripts’ best existing rebate agreements for other clients, as …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsAccounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is … If the contract expired, agencies must follow applicable New York State Finance Laws, including but not limited to, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared … The Business Manager should ensure detailed budget to actual reports for revenue and expenditures are provided …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsSyosset Central School District - Payroll (2018M-42)
… officials have established adequate procedures over the payroll function to ensure that compensation paid and … a result of this audit. … Syosset Central School District Payroll 2018M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Opinion 88-36
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … v Boyle , _____ Misc 2d _____, NYLJ, June 24, 1988, p 28). After noting the constitutional prohibition of Article … sheriff (see also, Dooley v Boyle , NYLJ, June 24, 1988, p 28, quoted supra ). We believe there is a meaningful …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Ordinary Death Benefit – Regional State Park Police Plan
… may be entitled to an ordinary death benefit, in lieu of a monthly pension, if you meet eligibility requirements … attributable to an on-the-job accident. The beneficiaries of active (not retired) members generally are not entitled to a monthly pension benefit. The first $50,000 of this benefit is paid in the form of group term life …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitOrdinary Death Benefit – En-Con Police Officers Plan
… if you meet eligibility requirements and your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members generally are not entitled to a monthly pension benefit. The first $50,000 …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitPartial Lump Sum Payment – Regional State Park Police Plan
… receive a reduced lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made … been eligible to retire with a service retirement benefit for at least one year prior to your date of retirement; and … benefit).* Choosing a Lump Sum Payment When you file for retirement, if you are eligible for PLS, we will send you …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentPartial Lump Sum Payment – En-Con Police Officers Plan
… if you are eligible for PLS, we will send you a special Option Election Form so you can choose a PLS payment along with the standard retirement option you want for your continuing lifetime benefit. Lump … reduced by the same percentage as the PLS option you have chosen. If you choose a different option, that option will be …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentComptroller DiNapoli Releases Municipal Audits
… Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal climate, budget transparency and … number of points to volunteers for participation in department responses nor accurately record volunteer … the library’s checking account before payments were made. In addition, the director had sole access to the library …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsVillage of Suffern – Budget Review (B18-6-4)
… expenditure projections in the Village’s tentative budget for the 2018-19 fiscal year are reasonable. Background The … However, we project the cost to be $2.7 million based on an average increase of 8 percent over the last five years. … million in water meter and sewer revenue. However, based on collections of water and sewer rents in prior years, we …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Town of Newstead – Joint Highway Facility Project (2012M-260)
… the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August 31, 2012. … issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… State Racing, Pari-Mutuel Wagering and Breeding law, are in operation in New York. Each OTB Corporation is a public benefit … and harness horse races held at various racetracks in the State, as well as at racetracks located outside the …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … Business Manager’s and Treasurer’s limited roles related to processing payroll did not provide sufficient oversight or … enough because she did not compare payroll journals to payroll source documents or the paychecks. Additionally, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Cayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 692 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… P. DiNapoli today announced the details of the upcoming New York state General Obligation bond issue totaling $541.1 … March 18. The state expects to sell $347.8 million of new money for transportation, education and environmental …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsOpinion 97-15
Whether a county may establish a lighting district whereby benefited properties would be assessed for the cost of operating and maintaining street lights
https://www.osc.ny.gov/legal-opinions/opinion-97-15