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Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … even though this poor budgeting practice was brought to the District’s attention during OSC’s last two annual … appropriated fund balance and reserves were not needed to fund operations as planned. The District's fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Smithtown – Departmental Operations (2017M-66)
… Parks Department maintained records for 10,636 gallons of diesel fuel or 11,329 gallons of gasoline dispensed from the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… through December 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is governed by an elected five-member Town Board. Budgeted … and performing personnel functions and designate who is responsible for keeping time records, approving leave …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is … the amount of fund balance that would be available to finance operations. After the Board appropriated a portion …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Albion – Water and Sewer Rents (2013M-108)
… 2010, to March 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The Village is governed by an elected Board of Trustees which comprises … implement compensating controls. Ensure that master meter is recalibrated periodically. Deposit all moneys collected …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Bolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School … a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s operations, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Town of Cortlandville – Fuel Purchases (2012M-171)
… January 1, 2011, to June 21, 2012. Background The Town is located in Cortland County and has a population of … the 49 square-mile Town boundaries. The Highway Department is responsible for the maintenance and repair of these roads. This is done with the use of a variety of vehicles and machines …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-17125-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… regardless of age. “Creditable service” is: Service as a firefighter or police officer under a 20- or 25-year plan; … per year of service in titles other than police officer or firefighter. The maximum benefit cannot exceed 50 percent of …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384DiNapoli Releases Bond Calendar for Third Quarter
… Comptroller’s office chairs the Securities Coordinating Committee, which was created by Gubernatorial Executive Order … and updated as necessary. The schedule is released by the committee to assist participants in the municipal bond …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… Comptroller's office chairs the Securities Coordinating Committee, which was created by Gubernatorial Executive Order … and updated as necessary. The schedule is released by the committee to assist participants in the municipal bond …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… Calendar Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Third Quarter
… for the state NYC and their public authorities during the 3rd quarter …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is governed by the City Charter, general laws of the State of … that they are receiving the proper prices and that there is a defined contract period listed. Consider seeking …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Caton No. 1 Fire District – Financial Oversight (2013M-262)
… Purpose of Audit The purpose of our audit was to examine the … District is a district corporation of the State, distinct and separate from the Town of Caton and Steuben County in … Key Recommendations Base annual budget appropriations on reasonable assumptions using historical trends and/or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Fire Safety (2015-MS-1)
… following municipalities: Cities of Ithaca [pdf] , North Tonawanda [pdf] , Plattsburgh [pdf] , Poughkeepsie [pdf] , … from five municipalities (Hempstead, Lindenhurst, North Tonawanda, Plattsburgh and Poughkeepsie) did not review or … drills. Five municipalities (Lindenhurst, Hempstead, North Tonawanda, Saratoga Springs and White Plains) did not submit …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Background Checks at Municipal Youth Programs (2012-MS-5)
… helped create a safe environment for community youth participating in municipally sponsored youth programs for the period January 1, 2010, to May 18, … programs. However, this does not cover all of the youth programs that municipalities operate. A municipality …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… should be made or optimal or targeted funding levels and why these levels are justified. Key Recommendations Ensure that the amount of … benefits District taxpayers. Such uses could include, but are not limited to, using surplus funds as a financing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… environment for the foreseeable future. Still, the Fund is highly diversified and built to weather the ups and downs … (6.23%). The Fund’s long-term expected rate of return is 5.9%. Every three years the Fund is required to undergo an independent Fiduciary and Conflict …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterState Comptroller DiNapoli Releases Audits
… Auditors identified approximately $10.2 million in improper Medicaid payments, including: $3.7 million in overpayments for claims that were billed with incorrect … insurance coverage that recipients had; $3.1 million in overpayments for claims involving Medicare coverage that …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… Auditors determined, district officials did not fix leaks in the heating, cooling and ventilation system requiring buckets in the halls to collect leaked water. In addition, district officials did not create a corrective …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits