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Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… managed the school lunch fund’s financial condition for the period July 1, 2014 through January 14, 2016. … its school lunch operations. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $422,000. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionTown of Middleburgh – Claims Audit Process (2023M-56)
… did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for inappropriate purposes. From our review of 184 claims … we found: The Board approved all claims without a thorough and deliberate review. 11 debit card purchases totaling …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Saratoga County – County Bridge Maintenance (S9-13-7)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 810 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Glenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims were supported by adequate … for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, … documentation. Although fire districts are not required to pay sales tax on purchases and services they obtain, eight …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Victor Central School District - Financial Management (2019M-62)
… by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance … the amount of fund balance and reserves that will be used to fund operations. Develop a plan to continue reducing the school food service fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22State Comptroller DiNapoli Statement on 2025 State of the City Address
… the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is in a better … the following statement on New York City Mayor Eric Adams 2025 State of the City address …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Monroe County) The town board did not audit claims prior to approval for payment during fiscal years 2012 and 2013. In … use available historical and programmatic knowledge to determine if Child Protective Services program …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Eligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at … with a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service …
https://www.osc.ny.gov/retirement/publications/1513/eligibility-benefit-and-filingCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Purpose of Audit The purpose of our audit was to assess the Department Board of Directors’ oversight of the … adequate or consistently followed. The Board also failed to adopt the statutorily required code of ethics. The by-laws … operations and contain contradictory provisions related to the responsibilities for check signing and purchase order …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialCUNY Bulletin No. CU-163
… Annuity 417 HRC TDA 419 CUNY TDA Copeland Effective Date Payroll deductions for 2003 will begin with the paychecks … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-163-tax-deferred-annuity-tda-and-supplemental-retirementBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Purpose of Audit The purpose of our audit was to evaluate the … The Bolivar-Richburg Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, … officials have consistently over-estimated expenditures by a total of $7.1 million and increased the tax levy by 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… of the subsequent years and did not file its 2012 property tax cap computation with OSC. Our calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by approximately $11,800. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real property tax and water … rent billings and collections for the period June 1, 2010, to April 30, 2012. Background The Village of Delanson is … duties and compensating controls have not been established to mitigate this weakness. The Board did not require claims …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Town of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period January 1, 2010, to December 31, 2011. Background The Town of Ballston is … not received the accurate and timely information necessary to evaluate the water fund’s fiscal health and take …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … between the town-wide and town-outside-village highway funds. Genesee County – Purchasing (2015M-241) The … visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… P. DiNapoli today announced that the New York State Common Retirement Fund’s investment return was 11.55% for the state … 31, 2024. The Fund closed the year with an estimated value of $267.7 billion. “Strong performances across asset classes … rate of return is 5.9%. The Fund’s annual valuation date is tied to the state fiscal year. The New York State …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … has not implemented policies that address remote access to the district’s financial system. Fair Haven Volunteer Fire … the treasurer did not always obtain approval prior to transferring funds in the department’s bank accounts as …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the … budget provides a more transparent accounting for new costs associated with collective bargaining wage … The city then budgets $1 billion for migrants in FY 2025 and zero thereafter, creating some uncertainty and …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetCapital – 2021 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … Over the Past Five Years* From SFY 2016-17 to SFY 2020-21, capital spending increased by $2.2 billion (21.4 percent). Spending increases within major categories included: Transportation, …
https://www.osc.ny.gov/reports/finance/2021-fcr/capital