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Retirement Estimates – Divorce and Your Benefits
… Distribution Estimates Unit 110 State Street Mail Drop 6-2 Albany, NY 12244-0001 Estimates for members considering retirement … contact form , or call 866-805-0990 (518-474-7736 in the Albany, New York area). Rev. 2/23 … NYSLRS pensions are …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesOlean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial management and budgeting practices for the period July 1, 2012 through June 7, 2016. Background The Olean City School District is located in the City of Olean and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Lancaster Central School District – Financial Condition (2016M-101)
… Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which operates seven schools … of appropriations and the use of fund balance and reserves in the annual budget. Ensure the debt reserve is used to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Friendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the District’s procurement … Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… appoints a City Manager who serves as chief executive officer. The Finance Department, which manages and accounts … in collecting, recording and depositing the fees for code enforcement, parking permits, water and sewer services, … for various City departments, including the Code Enforcement and the Water and Sewer Departments, to reconcile …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Delaware … administrative billing fees. As a result, the village is owed more than $1 million for ambulance services. Village of …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsTown of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor maintained complete and accurate accounting records and reports to allow the Board to effectively monitor the Town’s financial operations and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Town of Lockport – Justice Court (2018M-36)
… of our audit was to examine the Court’s financial activity for the period January 1, 2016 through October 11, 2017. Key … accountability to reconcile the Court’s cash assets and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… related to online banking and information technology for the period July 1, 2013 through June 6, 2014. Background The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationRome City School District – Multiyear Planning (2021M-144)
… complete report - pdf ] Audit Objective Determine whether Rome City School District (District) officials established … raised in the District’s response. … Determine whether Rome City School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Saratoga County Water Authority – Water Charges (2016M-357)
… $5 million. Key Finding The Board and Authority officials have established and implemented effective internal controls …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357IX.12.M Journal Vouchers – IX. Federal Grants
… are considered interest neutral. Agencies are required to make every effort to properly allocate state voucher payments … Operations REV. 03/19/2012 … Agencies are required to make every effort to properly allocate state voucher payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersFayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… $78.9 million. Key Finding District officials have established adequate procedures over the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mOperational Advisory No. 36
… using any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget … to reflect the proper classification and treatment in the Statewide Financial System. Account 55203 will not be available in SFY 2024-25 , and account code 55220 should be used for …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesDiNapoli Statement on Governor's Veto of Transparency Legislation
… New York State Comptroller Thomas P. DiNapoli released the following statement regarding Gov. Kathy Hochul’s veto of … Assembly: “I am very disappointed the Governor vetoed our bill requiring more transparency and accountability for … oversight. Without public disclosure of how taxpayer money is being used, it raises questions about whether the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationComptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Canastota – Board Oversight (Madison County) The Board did … before approving them for payment or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer … Office or the Board in a timely manner. Department of public works (DPW) employees received payroll payments …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsPublic School Safety – Incident Reporting and Unauthorized Student Departures
… Act) requires public school districts to collect data on violent and disruptive incidents that occur on school … be correct; and the necessary corrective actions might not have been taken. On 184 occasions, students appear to have left the premises of nine of the sampled schools without …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresOpinion 2002-12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION … agreement is that each municipal corporation must have the authority to perform separately the function that …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION … agreement is that each municipal corporation must have the authority to perform separately the function that …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… reports and the President reviews the Treasurer’s records on an annual basis. Although Company minutes include motions … cash payments for 18 disbursements, totaling $574, did not have receipts. However, the Treasurer was able to identify … vendor and dollar amount. Approve bills for payment that have proper supporting documentation. Require that bills be …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financial