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Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… meetings, they are not discussed. The President did not appoint a three-member audit committee to review the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Investment Advisory Committee
… Tia Breakley Chief Strategic Development Officer Blue Meridian Partners Philippe Brugere-Trelat Former Executive …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeAlexandria Central School District – Financial Condition (2016M-5)
… located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in St. Lawrence County. The … 575 students, is governed by an elected seven-member Board of Education. Budgeted general fund appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Groton Central School District – Financial Management (2014M-288)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in … Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. Key Findings Unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Monticello Central School District – Budgeting (2014M-97)
… Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Warsaw Central School District – Financial Management (2016M-278)
… reserved are necessary and reasonably funded. Any excess funds should be transferred to unrestricted fund balance … with statutory directives. Use available debt reserve funds to pay debt service principal and interest. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… our audit was to review the District’s financial condition for the period July 1, 2009 through June 30, 2014. Background … The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye Brook, Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Town of Guilford – Budgeting (2023M-144)
… realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in … the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … officials agreed with our recommendations and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) officials … expenditures and instead utilized more than $2.5 million of the component (which are BOCES’ member school districts) … funds over the last three school years. Although most of the repairs and improvements were proportionately funded …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mXI.12.D Closing Contracts – XI. Procurement and Contract Management
… on the contract. Periodically, OSC will close eligible contracts. It is considered a best practice for State agencies to close purchase orders associated with contracts in a timely fashion by disencumbering excess funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsTown of Columbus – Budget Development Practices (2012M-225)
… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s … estimates that were consistently less than revenues actually received, and expenditure estimates that were … largely offset the excess revenue, the Board raised taxes and issued debt that was largely unnecessary. While the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225State Comptroller DiNapoli Releases Municipal Audits
… funds including needed repairs at the highway garage or road improvements, but have not developed financial plans to … 2017 budget also includes $600,000 in revenue from the sale of a property that was included in the city's 2016 …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… and the New York State Police announced the arrest of Shannon Tiede, the clerk of the Town of Alexander, for allegedly stealing nearly $3,000 from the … Finnell and the New York State Police announced the arrest of Shannon Tiede the clerk of the Town of Alexander for …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsSocial Services Block Grant – Federal Funding and New York
… level. Federal law established five broad goals which aim to reduce dependency; promote self-sufficiency; prevent …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-services-block-grantVillage of Leicester – Financial Management (2025M-7)
… (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period June 1, 2021 – January 16, 2025 … measure of a village’s financial condition is its level of fund balance, which represents the difference between … over time. Maintaining a reasonable amount of unrestricted fund balance within operating funds is an important financial …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Comptroller DiNapoli Releases Municipal Audits
… appropriations. The adopted budget relies on a 16 percent property tax increase to finance the general fund. The board passed a local law which allows the village to override the tax levy cap. ### For access to state and local government …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2VII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Agencies must forward all checks, money orders, etc. and a printout of the SFS Regular Deposit screen, showing Business Unit, Deposit ID and total amount to DTF-Treasury who will deposit the funds … with the amount of the cash deposit and a justification as to why there is no alternative. Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… International Inc., aluminum producer Century Aluminum Co. and Spirit Reality Inc., a real estate investment trust. The Kraft Heinz Co. agreed to establish deforestation-free sourcing policies … sustainable opportunities for the Fund’s investments. As part of his comprehensive Climate Action Plan to protect …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… and Cortland County District Attorney Patrick Perfetti today announced that former Pharsalia Town Supervisor Dennis … to stealing $240,000 in public funds and must now pay full restitution. The thefts were discovered through their … “We have no tolerance for abuse of the public’s trust and today Dennis Brown faces consequences for his crimes. My …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000Submitting Your Payment – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-payment