Search
Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101State Comptroller DiNapoli Releases Municipal Audits
… Auditors determined the board underestimated revenues by a total of $151,908 (9.5 percent) and underestimated … As a result, the general fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire … and checks received totaling $21,181 were not deposited in a timely manner. Company officials did not approve 114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mJericho Union Free School District – Financial Management (2016M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … officials overestimated budgeted appropriations by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by … year, the cumulative effect of these variances resulted in a 52 percent increase in the District’s fund balance. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through March 10, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $73.6 million. Key … fund balance significantly exceeded the statutory limit for the last three completed fiscal years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Comptroller DiNapoli Releases School Audits
… audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and Patchogue-Medord … effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations (Albany County) The school …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsCampbell-Savona Central School District – Student State Aid (2024M-79)
Determine whether CampbellSavona Central School District District officials properly claimed New York State State aid for special education and homeless students
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… CFOs’ records and the Village’s fiscal activities. As a result, taxpayers and interested parties could not assess the … the Office of the State Comptroller OSC and reported the result …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Avon Central School District – Financial Management (2024M-75)
… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided … annual expenditures for 344 years and the debt reserve in the debt service fund had $866,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75State Comptroller DiNapoli Releases Municipal Audits
… and procedures to ensure IT assets and computerized data are properly safeguarded. The village also does not have a …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 96-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of express statutory authority ( McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Kupferman v Katz , 19 … purposes only and is not a recommendation of this Office with respect to any particular measure. September 18, …
https://www.osc.ny.gov/legal-opinions/opinion-96-18State Comptroller DiNapoli Releases Municipal Audits
… of the budget. For example, the city underestimated pension costs by $576,193 and the proposed budget did not …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0State Police Accidental Disability (Section 363-bb) – State Police Plan
… be entitled to this benefit if, at the time of filing, you are: Permanently incapacitated (physically or mentally) and … In the service upon which your membership is based. If you are discontinued from this service, voluntarily or … Mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions, and therefore, Tier 5 …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… because of a permanent physical or mental incapacity, and if you have ten or more years of service credit, you may … Disability Retirement (RS6038) . You You must select a pension payment option for the payment of your disability … service. "In service" is defined as: Being paid on the payroll; On an authorized medical leave of absence for up to …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362DiNapoli: Village Fiscal Stress Declines Again
… System has identified nine villages in New York in some level of fiscal stress in 2016. Three villages were … of 18 villages were listed in fiscal stress. "This is the second year fiscal stress has declined in villages and the first year without a village in significant fiscal …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againDiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers
… Leave (PFL) program rose steadily between 2018 and 2021 as the amount of allowable time off and weekly cash benefits increased. Almost eight … for the United States. An analysis of claims data from the first four years of the program indicates: Employees earning …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkersState Agencies Bulletin No. 1890
… Purpose The purpose of this bulletin is to inform agencies of the content … agency in the same company during the year, for example, State of New York (NYS) or City University of New York (CUNY), will receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1890-form-w-2-wage-and-tax-statement-calendar-year-2020NY State Comptroller DiNapoli Announces Responsible Workforce Management Policy for Private Equity Investments
… private equity asset class, the new Policy will require an evaluation of relevant workforce management policies and … White House Workers’ Capital Event later today. “The Fund is dedicated to championing workforce management best … fair compensation, and skills development and training. A diverse, reasonably compensated, and well-trained workforce …
https://www.osc.ny.gov/press/releases/2024/04/ny-state-comptroller-dinapoli-announces-responsible-workforce-management-policy-private-equityAbout Statement No. 68 – Governmental Accounting Standards Board
… in their financial statements, as well as pension expense and deferred inflows and outflows of resources. Has … financial statements along with an associated pension expense. If you prepare financial statements in accordance … and dollar amounts, net pension liability, pension expense, deferred inflows/outflows and other related …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68