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Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
Westerlo Volunteer Fire Company Cash Disbursements 2014M179
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Hubbardsville Fire District - Board Oversight (2018M-107)
… fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Special Accidental Death Benefit – State Police Plan
… death benefit payable prior to any reductions for workers’ compensation benefits being made due to your death; and Your …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… death benefit payable prior to any reductions for workers’ compensation payments being made due to your death; and Your …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitVillage of Suffern – Budget Review (B6-16-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8East Moriches Union Free School District – Claims Processing (2016M-273)
… orders to the Board. The Treasurer did not supervise an account clerk typist's use of her electronic signature to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in … $9 million. Key Finding District officials did not perform a per-meal cost analysis to determine if lunch pricing is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsWest Hempstead Union Free School District – Financial Condition (2016M-116)
… The West Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five schools with approximately 2,120 students, is governed by a seven-member Board of Education. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116State Comptroller DiNapoli Releases City of Newburgh Budget Review
… an allowance for uncollectible taxes and plans related to possible back pay expenditures due to expired union contracts. Also, the city continues to budget minimal amounts for contingencies and has not made …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewTown of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Salem Central School District - Purchasing (2019M-105)
… disclosed that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) … The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Fort Edward Union Free School District - Financial Condition (2019M-245)
… annually updated. Continue to explore options to provide for revenue enhancement, cost savings opportunities and to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Refunds – Divorce and Your Benefits
… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , withdrawal of membership , transfer … Unit will determine whether the entire refund can be paid to the member or whether a portion must be distributed to the …
https://www.osc.ny.gov/retirement/members/divorce/refundsOpinion 95-12
… DEVELOPMENT AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally … MUNICIPAL FUNDS -- Deposits and Investments (authority to deposit or invest with a State or federally chartered … For this purpose, a local government is defined to include municipal corporations, school districts, BOCES, …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Comptroller DiNapoli Releases Municipal Audits
… monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions remained in compliance …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsXI.2.A Thresholds – XI. Procurement and Contract Management
… $50,000 OGS Not exceeding $85,000 These thresholds may not apply to procurements governed under other sections …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsState Comptroller DiNapoli Releases Municipal Audits
… County , Town of Liberty , Town of Ulster , City of White Plains and the Wilton Water and Sewer Authority . “In …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… , Saratoga County Water Authority , Town of Seward and the Town of Walton . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits