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State Comptroller DiNapoli Releases Municipal Audits
… For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For … an excessive level of unassigned surplus fund balance in the general fund and balances ranged between $273,348 and …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York City and their major public …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterState Comptroller DiNapoli Releases Municipal Audits
… $58,117 (11%), complied with the procurement policy. As a result, taxpayers do not have assurance that goods and … result in the district making improper or inappropriate payments. Town of Smyrna – Claims Audit Process (Chenango … not always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims totaling $338,876 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Background The Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, and has a … totaled $829,784 and $736,394. Key Finding The Village Building Inspector did not take an oath of office and, as … of a Village officer, does not reside within the Village. In addition, the Village and this individual have entered …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Hartwick – Financial Condition (2013M-118)
… three funds individually, they maintained a consolidated checking account for the combined funds and paid for large … included in the budget for each fund. Consider separate checking accounts for each operating fund or require a monthly report …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Opinion 91-28
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund … whether a village board of trustees may use surplus moneys in the village's water fund for sewer or other general … refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … generated more than $5 million in budget surpluses. To reduce fund balance and stay within the year-end statutory … unrestricted funds, District officials transferred moneys to the District’s reserves and repeatedly appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mPawling Central School District – Selected Financial Activities (2012M-185)
… Purpose of Audit The purpose of our audit was to examine selected District financial … The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Opinion 89-46
… This opinion represents the views of the Office of the State … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Eligibility (U.S. citizenship) …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Town of Oswego – Financial Condition and Information Technology (2017M-290)
… the budgets. As a result, from 2014 through 2016, fund balance in the general fund declined from about $478,000 to … The highway fund also had a deficit unrestricted fund balance during this period of as much as $66,491. The Board …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… in overstating the general fund operating surplus and fund balance for 2014-15 by $420,641. The Board overrode the … the tax levy by 21 percent, even though unassigned fund balance would provide enough funding for operations for …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163More About This Retirement Plan – State Police Plan
… This retirement plan summary describes the benefits available to … Tier 2, 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by the special 20-year State Police … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planCity of New Rochelle - Elevator Inspections (2018M-62)
… and related equipment that were not included. 75 of 85 property owners did not submit either six month or annual … notices were not sent to 68 (91 percent) of these property owners. Bureau officials did not follow up on … indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the City’s …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62City of Ogdensburg - Payroll Processing – (2014M-207)
… was to review internal controls over payroll processing for the period January 1, 2013 through March 31, 2014. … of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The City’s budgeted appropriations … totals into the central accounting records, but does not review the individual employee names and respective …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for … Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxCUNY Bulletin No. CU-315
… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Program. Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-315-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-299
… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Program. Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-299-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-279
… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Program. Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-279-cuny-health-benefits-buy-out-waiver-program-payment-cycleWest Webster Fire District – Financial Management (2023M-23)
… appropriations. The Board did not adopt realistic budgets. For example, revenues were underestimated by nearly $1.2 million (11 percent) for 2019 through 2021 and none of the $150,400 of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23