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Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Gorham – Budgeting (2023M-181)
… as of December 31, 2022. Budget transfers were made at year end, rather than as necessary throughout the fiscal year, resulting in appropriation accounts being over …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Brockport Central School District - Financial Management (2023M-107)
… [read complete report – pdf] Audit Objective Determine whether the … overfunded reserves. Provide an adequate annual reserve report and adopt written multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Rhinecliff Fire District – Board Oversight (2024M-154)
… operations. As a result, the Board hindered their ability to make informed financial decisions and cannot assure … financial and capital plans. Adequately audit claims prior to payment. Key Recommendations Develop and adopt policies, … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… and Deputy Director did not approve overtime hours prior to the WTP operators working overtime as required by the … in containing excessive amounts of overtime being charged to ratepayers. Village officials agreed with our findings … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Forms and Templates
… [pdf] Conflict of Interest Poster [pdf] Debt Statements: For use by cities having a population of more than 125,000 … according to the 1960 federal census - Form AC970 [pdf] For use by all fire districts - Form AC971 [pdf] For use by counties, towns, villages and cities having a …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesState Comptroller DiNapoli Releases Municipal Audits
… in accordance with established guidelines, but once funds were disbursed, officials generally did not follow up …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 54
… available for lease vouchers Reference: Guide to Financial Operations (GFO), Chapter XII, Section 8.H – … by email at [email protected] to request mass approval functionality. … New section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalNew York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… Governor for his emphasis on beating the COVID-19 pandemic and on improving public health. The Governor properly … the urgency of federal assistance to address the economic and revenue damage New York has suffered. In the coming days, … issues, including racial equality, criminal justice reform and improving the election process.” … Gov Cuomos State of …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-stateRetroactive Payments – Legacy Reporting
… You must inform NYSLRS of any retroactive payments paid to members who … report. Your letter should include the member’s name, NYSLRS ID, Social Security number, the payment amount and the time …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-paymentsComptroller DiNapoli Releases School Audits
… found that appropriations were overestimated by an average of $1.3 million (7 percent) each year or a total of almost $3.8 million. As of June 30, 2018, surplus fund … found that the district did not have adequate and up-to-date residency information to support tuition charges …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsAvailable Pension Payment Options – State Police Plan
… This option provides the maximum benefit payment to you each month for the rest of your life. Under this … is soon after retiring), no pension payments will be paid to any beneficiary. Cash Refund — Contributions (Available … on deposit) This option will provide you with a reduced monthly benefit for your lifetime. When you die, …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsComptroller DiNapoli Releases State Audits
… determined that Barnard was overpaid $106,333 because school officials incorrectly certified students as eligible …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsAvailable Pension Payment Options – Special 20- and 25-Year Plans
… (Option 0) This option provides the maximum benefit payment to you each month for the rest of your life. Under … for life. If your beneficiary is your spouse at the time of your death, they will be eligible for 50 percent of … beneficiary. When you die, your beneficiary will receive one-half of the benefit amount you were receiving for life. …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsState Comptroller DiNapoli Releases School & Municipal Audits
… prior to payment. As a result, disbursements were made for unsupported and improper claims. During the audit period, … financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt processes and oversight were … and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… clerk did not deposit, report and remit all collections to the appropriate parties in a timely and accurate manner. … policies. As a result, the treasurer lacked guidance to adequately perform financial duties and did not maintain … and real property tax levies were higher than needed to fund operations. South Butler Fire Department – Oversight …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-408
… Fee increase. Affected Employees Employees represented by the NYS Nurses Association in Bargaining Unit TE Effective Date(s) Paychecks dated July … Questions regarding this bulletin may be e-mailed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-408-new-york-state-nurses-association-dues-and-agency-shop-feeCUNY Bulletin No. CU-600
… fee increase. Affected Employees Employees represented by the NYS Nurses Association in bargaining unit TE Effective Date(s) Paychecks dated … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-600-new-york-state-nurses-association-dues-and-agency-shop-feeCUNY Bulletin No. CU-376
… Fee increase. Affected Employees Employees represented by the NYS Nurses Association in Bargaining Unit TE Effective Date(s) Paychecks dated July … Questions regarding this bulletin may be e-mailed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-376-new-york-state-nurses-association-dues-and-agency-shop-feeGeneva City School District - Reserves (2018M-51)
… Audit Objective Determine whether the Board reasonably and transparently financed reserves. Key Findings The Board … percent of total reserves) are overfunded by $7.8 million and potentially unnecessary. Key Recommendations The Board … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. … Geneva City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51