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Alexander Central School District – Financial Management (2020M-64)
… statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but was not used …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Village of Arkport - Information Technology (2019M-203)
… that sufficiently defines the role and responsibilities of each party, includes all services to be provided, and addresses confidentiality and protection of personal, private and sensitive information (PPSI). … personnel who use IT resources, including the importance of maintaining physical security and protecting PPSI. …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… The Board adopted adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were accurate and received on … to: Compare reported job creation and retention figures with project goals. Track sales tax exemptions to ensure that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town ordinances. We found: The water ordinance did not provide a clear, consistent and …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Town of Corning – Financial Condition (2020M-13)
… expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund balance policy. Key Recommendations The Board should: Ensure the estimates for revenues and appropriations are reasonable … unassigned balance in the TW general fund and use excess funds in a manner that benefits taxpayers. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Liverpool Central School District – Information Technology Assets (2020M-59)
… did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items we tested: a laptop and two cameras, … and applicable licenses. Perform physical inventories of hardware and compare them to inventory records, and review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were … fund balance levels and the District did not use all of the fund balance appropriated to finance operations for … taxes. Adopt annual budgets with realistic estimates of appropriations. Periodically review and update the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Village of Hilton - Financial Management (2020M-31)
Determine whether the Board and Village officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… was not deducted from leave accruals, and 536 hours of leave was taken without the use of time off request forms, as required. Key Recommendations … from accruals. Village officials disagreed with some of our findings but indicated they have taken or plan to take …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of funds received …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Bennington - Financial Management (2019M-249)
… our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… by the membership for payment each month. Adopt a code of ethics and ensure officers comply with the disclosure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled over $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Your Pension Pay Stub
… Account Homepage, click View Pension Check . Select date of the pension payment to view. You’ll be able to see a list of payments you’ve received beginning with your January 2023 …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubDiNapoli: New York on Better Financial Footing
… revenues with recurring spending and to limit the use of temporary resources. "New York has made significant … through 2018 average $2.5 billion annually, or 3.7 percent of average projected General Fund revenues, much lower than the levels of five and ten years ago. The Executive has instituted a …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingDiNapoli: Too Many Subway Stations Need Repairs
… components — such as tile, paint and lighting. The survey rates components on a scale of 1 to 5. NYCT considers … Components rated 3 or higher are worn or damaged. The survey does not consider cleanliness, routine maintenance … of elevators and escalators. According to the latest survey, more than one-quarter of all structural components …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsDiNapoli: Wall Street Bonuses Declined in 2010
… rates. "Cash bonuses are down, but that's not an indicator of a weakness on Wall Street," DiNapoli said. "Wall Street is … in response to regulatory reforms adopted in the aftermath of the greatest financial meltdown since the Great … Past practices rewarded short-term gains at the expense of long-term profitability." "The industry's greater emphasis …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010DiNapoli: External Risks Threaten NYC Budget
… expand the citywide savings program to help cut the size of the projected budget gaps," DiNapoli said. "New York … uncertainty." City officials project a budget surplus of nearly $3.1 billion in the current fiscal year that will … fiscal years 2017 and 2018 than projected before the start of the fiscal year. If these collections continue to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetOpinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by … Whether a separate board of commissioners of a water district governed by article 13 …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 88-71
… the imposition of penalties arising from a property owner's nonpayment of water rents in the context of compromising a … the nonpayment of water rents. You indicate that the city's code provides for the imposition of a penalty of 10% on any … owner's failure to pay water rents ( cf . 1986 Opns St Comp No. 86-87, p 133, in which we concluded that a …
https://www.osc.ny.gov/legal-opinions/opinion-88-71