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Village of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. The Village is … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period November 1, 2011 through March 20, 2015. … members and the Town Supervisor. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Town of Wolcott – Financial Management (2020M-131)
… an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably … of fund balance. Did not adopt a multiyear financial and capital plan or detailed reserve plan. The Board’s ability to effectively manage the Town’s financial condition is further hampered by not requiring regular financial …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Village of Brushton – Fiscal Oversight (2014M-235)
… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin County and has a population of approximately 475. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Southern Cayuga Central School District – Financial Condition (2020M-77)
… operating surpluses and did not use about $1.1 million in appropriated fund balance. As of June 30, 2019, … Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Dalton-Nunda Central School District – Financial Management (2020M-92)
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … Review and fund reserve balances to reasonable levels in accordance with applicable statutes and a Board-approved …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92East Irondequoit Central School District - Financial Management (2019M-28)
… whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance … circumvented the statutory limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a … surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Town of Chili - Financial Management and Cash Receipts (2019M-167)
… Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and highway funds. Did not adopt a multiyear … plan that included the need and optimal funding level for each reserve. Town department procedures for cash …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… A copy of the Preliminary Official Statement is available. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsRetirement Estimates – Divorce and Your Benefits
… property and may be divided when a marriage ends Guide to Domestic Relations Orders Retirement Estimates …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesTown of Berkshire – Town Clerk (2014M-230)
… of our audit was evaluate the Clerk’s financial and records management for the period January 1, 2013 through … The Clerk did not reconcile bank accounts with accounting records or reconcile amounts collected with what was owed to … timely manner. Reconcile bank accounts to the accounting records on a monthly basis and reconcile the amounts …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Edinburg – Justice Court Operations (2014M-226)
… operations for the period January 1, 2013 through April 30, 2014. Background The Town of Edinburg is located in … operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town Clerk's financial … 1, 2013 through April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a population of approximately 1,190. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… was properly documented. An officer working for another entity had time overlaps, a full-time officer did not appear …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244SUNY Bulletin No. SU-254
… Purpose To provide instructions for processing Discretionary Lump Sum Payments Affected … Pay Period 18L, paychecks dated 12/27/2017 Payments for the Fall semester only may be made beginning in … Pay Period 18L, paychecks dated 12/27/2017 Payments for the Spring semester only may be made beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-254-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2017Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Berne , Town of Broadalbin , Lakeview Public Library , Village of North … P DiNapoli today announced his office completed audits of the Town of Berne Town of Broadalbin Lakeview Public Library Village …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… The state Department of Agriculture and Markets is generally doing well to ensure animal shelters across New York are providing safe conditions and proper care for seized dogs, but officials could do more … animal shelters are providing dogs with safe conditions and the care they deserve," said DiNapoli. "However, state …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areSUNY Bulletin No. SU-265
… Purpose To provide instructions for processing Discretionary Lump Sum Payments. Affected … Pay Period 18L, paychecks dated 12/26/2018. Payments for the Fall semester only may be made beginning in … Pay Period 18L, paychecks dated 12/26/2018. Payments for the Spring semester only may be made beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-265-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2018Opinion 88-63
… The New York State Defense Emergency Act (L 1951, ch 784, as amended, McKinney's Unconsolidated Laws, §§9101, …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Opinion 97-4
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of … Association of the City of Glen Cove may expend foreign fire insurance tax moneys to provide a death benefit to a …
https://www.osc.ny.gov/legal-opinions/opinion-97-4