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Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mVillage of Arkport - Information Technology (2019M-203)
… Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided … Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … update all IT policies and procedures to reflect changes in technology and the Village’s computing environment, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Village of Hilton - Financial Management (2020M-31)
… Did not adopt a multiyear financial and capital plan or a detailed reserve plan that included the need and optimal funding level for … to maintain and adopt a multiyear financial and capital plan and a reserve plan. Village officials generally agreed …
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)
… job worked the hours the Village compensated them for working. Key Findings Village officials did not establish … we could not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Genesee 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 … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… all claims are audited and approved by the membership for payment each month. Adopt a code of ethics and ensure … or press-numbered receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mHammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … The audit report includes four recommendations to help improve the District’s investment program. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Southampton Union Free School District – Financial Management (2024M-43)
… complete report – pdf] Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… of Trenton (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at the Town Municipal … Town of Trenton Town officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … fire protection and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Opinion 2008-6
… constitutes "other compensation" ( see , e.g . , Whitman v City of Troy , Sup Ct , Rensselaer County , October …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 91-48
… heard matters brought by an attorney who was his close friend, business associate and personal attorney. In this …
https://www.osc.ny.gov/legal-opinions/opinion-91-48New York’s Economy and Finances in the COVID-19 Era
… Supplemental Nutrition Assistance Program benefits (SNAP, formerly known as food stamps) in September, according … of Temporary and Disability Assistance. New York City SNAP beneficiaries totaled 1.7 million in September, up by … 16, 2020 September 2, 2020 August 19, 2020 August 5, 2020 July 22, 2020 July 9, 2020 Additional Resources COVID-19 …
https://www.osc.ny.gov/reports/covid-19-december-16-2020DiNapoli Releases January State Cash Report
… State tax collections totaled nearly $62.7 billion through Jan. 31, a decline of $658.3 million or 1 percent from the … the Financial Plan released with the Executive Budget on Jan. 17. "State tax collections are slightly above Executive … All Funds spending totaled nearly $121.5 billion through Jan. 31, approximately $4.2 billion or 3.6 percent higher …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … Beginning in 2010-11, the district gradually increased its tax levy and budget. In each of the three years from 2010-11 … would have in reducing fund balance or the property tax levy. Valley Central School District – Financial …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases November State Cash Report
… or 2.4 percent, from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. Year-to-date tax collections of nearly $45.2 billion were $23.3 … the latest projections included in the mid-year update to the Financial Plan. The state also received $273 million …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … filed an annual financial report with the Office of the State Comptroller since the 2008-09 fiscal year. Also, the … nearly $3,000 paid to the fire chief. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… download the table below as a Microsoft Excel file . SFS Account Title Description 60401 Principal – Fixed Rate Bonds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1The Domestic Relations Order – Divorce and Your Benefits
… during a marriage are marital property, and subject to equitable distribution upon a member’s divorce, pursuant … we will honor a properly drawn Domestic Relations Order (DRO) issued by a New York State court. (For … governmental plan. All rights given to an ex-spouse must be set forth explicitly in the DRO or they will not exist for …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-order