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Town of Western - Supervisor’s Records and Reports (2022M-184)
… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… New York State Comptroller Thomas P. DiNapoli issued the … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli issued the …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewVillage of East Hampton – Information Technology (2015M-187)
… Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Cost-of-Living Adjustment – Divorce and Your Benefits
… may be entitled to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but … monthly retirement benefit while the retiree is still living. A DRO will be reviewed to determine whether it …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… portion of their retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently … of their monthly benefit. Read about eligibility and how a PLS is calculated on our Partial Lump Sum Payment page . A member with a DRO can choose a PLS option. If the DRO addresses the PLS, NYSLRS will review …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementCicero Fire District – Financial Condition (2023M-132)
… Commissioners (Board) received adequate financial reports and effectively managed the District’s financial condition. … that financial reports it received were timely, accurate, and contained the necessary information it needed to properly monitor the District’s financial condition and fund balance. If the Board does not adequately control …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also … to override the cap. DiNapoli’s office calculated the inflation factor at 4.12% for those with a June 30, 2025 … well above 2%,” DiNapoli said. “With one-time pandemic relief aid nearly exhausted, school district and municipal …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… agreement (CBA) supports a Tuesday through Saturday work week. Therefore, this overtime may have been avoided if some employees worked … by the CBA. Paid $5,445 to employees who charged a full day to their leave accruals while working a partial day. Had …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeScio Central School District – Capital Assets (2024M-45)
… of Schools (Superintendent) and former Business Administrator (Administrator), while familiar with the District’s asset … (Board) ensured that the Superintendent and former Administrator complied with the District’s policy, complete …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The … 23 selected employees) adhered to State travel rules and regulations. Officials could not locate 66 vouchers totaling … by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Village of Sidney – Financial Activities (2023M-14)
… activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … ensure the airport is self-sufficient. Collect delinquent real property taxes. Maintain proper accounting records and provide the Board with adequate …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Town of Salina – Information Technology (2013M-256)
… January 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of … Town of Salina Information Technology 2013M256 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Holland Central School District – Claims Audit (2021M-210)
… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some … are considered M-Year grants. For example, a federal grant award with a one-year grant period of October 1, 2014 - … are withdrawn by the federal awarding agency and the award is considered expired. In some instances, the life of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationCity of Little Falls – Financial Condition (2021M-54)
… and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Town of Saugerties – Information Technology (2015M-117)
… Purpose of Audit The purpose of our audit was to determine whether the Town’s IT assets were adequately … on an ongoing basis or restrict administrative rights to those who need them to perform their jobs. The Board also has not provided Town … The purpose of our audit was to determine whether the Towns IT assets were adequately …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… August 31, 2016. Background The Chestertown Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is governed by a five-member Board, elected by Company members. For the 2015-16 fiscal year, the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mRipley Central School District – Payroll and Leave Accruals (2021M-53)
… of missed punches totaling approximately 250 hours or $4,400. Timecard adjustments totaling $3,130 were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Village of Nelsonville – Financial Operations (2012M-242)
… The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The Village is … by an elected Board of Trustees which comprises a Mayor and two Trustees. Budgeted appropriations for the 2012-13 … were $531,000 funded primarily with real property taxes and State aid. Key Findings The Board needs to improve its …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242