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Afton Central School District – Fund Balance Management (2023M-18)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board … costs for the issuance of bond anticipation notes (BANs) to purchase school buses. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of Coldspring – Town Clerk Operations (2013M-137)
… 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town … remit moneys due to the Supervisor and other entities in a timely manner, or deposit cash receipts intact or in a timely manner. The Clerk inappropriately inter-mingled …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Introduction – Improving the Effectiveness of Your Claims Auditing Process
… and appointed) and employees of local governments and school districts. 1 Office of the New York State Comptroller …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports and evaluate the internal controls over … to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mTown of Kendall – Justice Court (2013M-130)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Justice … financial operations for the period January 1, 2010, to February 26, 2013. Background The Town of Kendall is … our testing found that monthly reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Fiscal Stress Monitoring System Statistics
… in an orderly, transparent and comprehensive manner. A report issued by OSC in September 2024, Fiscal Stress … and villages that reported for fiscal year 2023. This report also includes trend analysis on environmental stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsSherburne-Earlville Central School District – Financial Management (2024M-61)
… Determine whether the Sherburne-Earlville Central School District (District) Board of Education (Board) and District … … Determine whether the SherburneEarlville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Unified Court System Bulletin No. UCS-307
… with instructions for manual payment of the April 2022 UCS Security and Law Enforcement Differential Payment (SLED). … Units DR, F8, SR, and SY), provides for an annual Security and Law Enforcement Differential payment in the … Association (CSEA – BU 87), provides for an annual Security and Law Enforcement Differential payment in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawTier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Alternative Death Benefit If you die while in service, but after having become eligible to retire, an alternative death …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… Fire Department. He used his $5.7 million embezzlements to buy a yacht, a Mercedes, a Corvette, and Pandora jewels … New York State Police, the IRS and FBI brought Mr. Klein to justice today with his guilty plea. Klein will be ordered to repay the $5.7 million and is going to federal prison for …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaXI.11.E Retainage – XI. Procurement and Contract Management
… The process for establishing and paying retainage against a contract can … 6.O - Paying Retainage . Since one of the prerequisites for closing a contract in the Statewide Financial System … to Financial Operations REV. 03/19/2012 … The process for establishing and paying retainage against a contract can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageReporting Forms and Publications
… Program Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked Accounts - reference section on Blocked …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-forms-and-publicationsComptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the unsealing of a one-count indictment charging Richard L. Cook III, 57, a …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kNYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… Comptroller Thomas P. DiNapoli and the Fire and Police Pension Association of Colorado (FPPA) issued the following … as trustee of the New York State Common Retirement Fund, and the FPPA were appointed co-lead plaintiffs in the …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedCity of Geneva – Financial Management (2015M-105)
… Purpose of Audit The purpose of our audit was to assess the City officials’ financial management for the … adopted unrealistic budgets. Fund balance was appropriated to finance operations, and overall fund balance levels, … Officials did not use the Uniform System of Accounts to maintain the accounting records. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… Did not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… the Treasurer’s records. The Board does not properly audit all claims. The Board has not adopted a code of ethics. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialAllegany-Limestone Central School District - Financial Management (2018M-129)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… account to withdraw funds for payroll and fees. The Board does not audit claims before disbursements are made. Key …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Walton Fire Department – Financial Operations (2017M-242)
… to ensure that resources were properly safeguarded for the period January 1, 2016 through July 21, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242