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Mount Markham Central School District – Financial Management (2020M-39)
… $1.4 million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District … totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. District officials have not updated the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Edmeston Central School District - Fund Balance (2020M-1)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key … $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Little Falls City School District - Financial Condition Management (2019M-67)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed financial … use surplus funds in a manner that benefits the taxpayers and reduces the surplus fund balance. District officials have … the surplus fund balance to within the statutory limit and use the surplus funds to finance one-time expenditures or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67DiNapoli: MTA’s Subway Station Repair List Is Growing
… restored to good repair can quickly deteriorate. In 2007, 52 stations had all of their structural components in good …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingDiNapoli: January Tax Collections Fall Short
State tax collections through the first 10 months of the states fiscal year rose 1 percent from last year to $589 billion but were $3673 million below the states latest estimates because of lower than expected Personal Income Tax PIT collections
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Central Valley School District , Cornwall Central … High School , Trumansburg Central School District and the Wappingers Central School District . “In an era of … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsOpinion 92-53
… issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and all of the cities …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 97-23
… in both a volunteer fire company and an ambulance corps only if he or she fulfills the minimum services requirements …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney … plea of Terence Fitzpatrick, 53, of Monmouth County, New Jersey, to the crime of Attempted Grand Larceny in the … the alleged theft of $78,000 in pension benefits from the New York State and Local Employees Retirement System issued …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftMcLean Fire Department - Financial Operations (2018M-40)
… amounts collected are properly recorded and deposited. The membership did not approve all disbursements as required by the bylaws. Department officials did not provide adequate … oversight of the Treasurer’s duties. Key Recommendations For money collected at fundraising events use: cash reporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Town of Manchester - Board Oversight and Information Technology (2018M-39)
… recovery and backups, and has not provided IT security awareness training. Key Recommendations Discontinue … IT policies and procedures and provide IT security awareness training. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… taxes (PILOT) in a timely manner for the period January 1, 2013 through December 31, 2013. Background The Town of Islip Industrial Development … which comprises five Town of Islip Board members. During 2013, the Agency reported 89 projects with active agreements, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overAllegany-Limestone Central School District - Financial Management (2018M-129)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund balance and reserves. Key Findings The Board’s budgeting practices … fund balance that was not used to finance operations and overestimating appropriations by $4.8 million (8 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… death benefit may be payable. This benefit would equal the pension reserve that would have been established under … had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – State Police Plan
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… Effectively managed financial operations. Ensured that ambulance services were provided in accordance with … compensating controls. The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Norwich City School District - Fund Balance Management (2018M-198)
… fund balance each year, including $1.5 million to finance the 2018- 19 budget when only $283,749 was available to fund … Adopt realistic, structurally balanced budgets based on historical or known amounts and reduce the reliance on fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Village of Nelliston - Payroll and Accounting Records (2018M-162)
… maintained timely and complete records and reports to allow the Board to properly manage the Village’s finances. Key Findings The … did not maintain his leave accruals according to the compensation agreement and employee handbook. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Walton Fire Department – Financial Operations (2017M-242)
… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of … 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire … $187,318 was disbursed. Key Findings The Treasurer did not maintain complete accounting records of disbursements, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Town of North Salem - Agricultural Exemptions (2018M-194)
… one was granted even though the 10-year exemption term had expired in 2013. Did not grant an exemption credit … on an annual basis to verify that the 10-year exemption term has not expired. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194