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State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… forward. Continuing the delicate balance of reducing the pace of cost growth in a way that does not hurt the city’s …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetVillage of Islandia – Overtime (2023M-121)
… properly approved, documented and controlled overtime for employees. Key Findings Village officials did not properly approve, document or control overtime for employees. During our audit period, the Village paid … Inspector approved his own overtime that totaled $53,719 for the audit period. Village officials and the Building …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Rapids Fire Company – Credit Cards (2023M-86)
… report – pdf] Audit Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card purchases … audit fire company rapids …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… $3.2 million for all five school districts of residence to revenues received and reported and did not … to determine if billings to the school districts of residence were accurate and supported. Although the results … we identified control deficiencies with the School’s residence verification process. The School does not verify …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide … The Chart of Accounts COA is the foundation of the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… benefit corporation which offers assistance, including commercial loans and exemptions from certain taxes, to … to the affected taxing jurisdictions. The Agency made commercial loans of its own money without statutory … consistent with statutory requirements. Cease making commercial loans directly. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… oversight of the Library/Museum’s financial activities for the period June 1, 2011 through April 26, 2013. … by a nine-member Board. The Library/Museum’s funding for the 2011-12 fiscal year totaled $165,950. Key Findings … reports. However, the Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Chautauqua – Fiscal Stress (2013M-220)
… The Board aggregately over-estimated revenues for mortgage tax by $154,157 and the rental of real property by …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… to address them while also recognizing the importance of achieving and maintaining long-term structural budget … as support for vulnerable New Yorkers and continuation of the plan to fully fund school foundation aid. These are … unforeseen events. “ State revenue is running well ahead of projections , and the proposed budget includes significant …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… 1,200 residents. The Town is governed by the Town Board, which comprises four elected members and an elected … were approximately $743,000. Key Findings The Board did not adopt structurally balanced budgets or monitor … and structurally balanced budgets, using actual financial results from prior years and other relevant and available …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors … These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school district and library, … Determine whether the City of Glen Cove Industrial Development Agency GCIDA Board of Directors …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mVillage of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of … 2012 through February 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately … Village of Belmont Water and Sewer Operations 2014M101 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… 4, 2013. Background The Apalachin Fire District is a district corporation of the State, distinct and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… County bank account for the Department of Motor Vehicles (DMV), resulting in an unaccounted for balance of $162,875. … made to municipalities. The Clerk should review the DMV account and remit the balances due to the State and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178City of Watertown – Information Technology (2017M-184)
… Purpose of Audit The purpose of our audit was to determine whether City officials … July 1, 2015 through April 5, 2017. Background The City of Watertown is located in Jefferson County and is governed … City of Watertown Information Technology 2017M184 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Town of Tonawanda – Recreation Fees (2017M-133)
… source documents such as POS system records or daily cash count sheets to ensure that all fees are accounted for, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Under Section 341(j) of the Retirement and Social Security Law (RSSL), you may … leave days by 260. For most members, the maximum number of sick leave days allowable is 165. However, for some … For example, if you have four years and ten months of service credit and you need five years to be vested, your …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveContributing Toward Your Retirement – Article 14 Benefits
… You are required to contribute 3 percent of your gross earnings toward your retirement benefits for 25 … by more than one participating employer, once you join the Retirement System, all salary and service earned in … federal income tax only when you withdraw or retire from the Retirement System. Therefore, the 3 percent contributions …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirement