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State Comptroller DiNapoli Releases Municipal Audits
… projections in the 2022-23 proposed budget continue to be unreasonable. Chenango County Industrial Development … (2022M-10) Although the board evaluated projects prior to approval, it did not adequately establish and document … justices nor the clerk prepared monthly accountabilities to ensure that all collections were accurately accounted for, …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Civil Service: New York State … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and ensured the utility bills were accurate, officials may have reduced BOCES electricity supply expenses by almost 50%, …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… Auditors reviewed leave records for 27 of the town’s 80 employees and determined that 373.5 of the 6,077 hours of … not account for the projects in separate capital projects funds. … New York State Comptroller Thomas P DiNapoli today …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… their political spending under agreements reached with the New York State Common Retirement Fund (Fund), New York State Comptroller Thomas P. DiNapoli announced … America Corp., Delta Airlines and PepsiCo Inc. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalUnified Court System Bulletin No. UCS-303
… year at one salary; or The prorated statutory salary based on the number of calendar days served in the calendar year … the Office of Court Administration. Judges or Justices who have an OVP or Q06-Q21, QC0 or QC1 balance for calendar year … 2021 using Earnings Codes RGS , RGO , RRS , and ADJ . Do not include monies that will be calculated by the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtSUNY Bulletin No. SU-311
… the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not … the stipend for each pay period the employee is eligible. Any additional adjustment that is required due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-311-july-2020-state-university-new-york-sunySidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
Lumberland Fire Department Inc Controls Over Financial Activities 2014M110
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Germantown Fire District is a district corporation of the State, distinct and separate from the Town of Germantown and Columbia County. An elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Hortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of … payouts and grant activities were not included on reports to the members. Fundraising controls are generally lacking. Not all claims were approved by the members prior to payment. Key Recommendations Compare financial activity …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The … did not maintain accurate accounting records or prepare and provide the Board with monthly financial reports. Thirteen percent of FFI and 60 percent of Company Fund (CF) expenditures were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Washington County – Procurement (2017M-224)
… Purpose of Audit The purpose of our audit was to determine whether the County procured … Washington County is located in the eastern part of New York State and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… 31, 2017. Background The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns … The District, which has approximately 1,880 students, is governed by a nine-member Board of Education. General fund … its health insurance reserve. The tax certiorari reserve is overfunded by $4.5 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… examine the Department’s controls over financial activity for the period January 1, 2012 through March 17, 2014. … Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga … fire protection services to its residents. Disbursements for the period January 1, 2012 through January 31, 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mCost-of-Living Adjustment – Police and Fire Plan
… This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of … than 3 percent of your benefit. The adjustment percentage is applied only to the first $18,000 of your Single Life … lifetime benefit to your beneficiary, and the beneficiary is your spouse, he or she will be eligible to receive half of …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 percent or more than 3 …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 percent or more than 3 …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentIslip Housing Authority – Cash Disbursements (2017M-167)
… and check signing functions. While the Director was on leave, the account clerk applied the Director’s electronic … designated signees to use electronic signatures to imprint on Authority checks and requires signees to maintain custody …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… accounts to determine the nature and source of the excess money held in these accounts. … Chautauqua Utility District …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121