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Lewiston-Porter Central School District – Financial Condition (2014M-202)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fiscal years. The District improperly used two reserves to help fund general fund operations during the 2012-13 … annual budget. Closely monitor actual operating results to prevent unfavorable budget variances and further …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll procedures and reserve … written payroll-processing procedures for employees to follow. Implement compensating controls to address the lack of segregation of duties in the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal controls over … School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… placed in her custody. The Central Treasurer should sign and date the receipt and provide a copy to the faculty advisor. Ensure that all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… of our audit was to review the District’s practices and procedures used to purchase goods and services that are not subject to competitive bidding for … did not always use competition when making purchases and procuring professional services. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place … used 34 days of leave that were not recorded in the leave tracking system. Nine employees had leave balances that … Board and District officials improve their practices over employee benefits. … Determine whether SherburneEarlville …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Pendleton – Capital Projects (2024M-72)
… Objective Determine whether Town of Pendleton (Town) capital projects (projects) were properly planned, accounted for and monitored. Key Findings The Town Board (Board) and … project information to taxpayers. The Supervisor did not: Account for the projects in separate capital projects funds. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Hector – Employee Compensation (2024M-85)
… was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that Town … and use leave time according to the employee handbook or highway contract. Adequately certify the Town’s payroll by …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Town of Franklin – Financial Condition (2018M-8)
… Supervisor should provide the Board with accurate balance sheet reports and complete a timely AUD each year, file it …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Service Retirement Benefits – Special 20- and 25-Year Plans
… What is the pension benefit calculation for Section 383-e? Members with 20 years or more of creditable service can retire with 50% of … 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension benefit calculation for Section 383-f? …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsEn-Con Police Disability – En-Con Police Officers Plan
… be payable. The sum of these benefits cannot exceed your final salary. The portion of your pension which exceeds your final salary will be suspended until the combined benefits are less than or equal to your final salary. “Final salary” is the maximum salary or …
https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disabilityDiNapoli: Motor Vehicle Fatalities Rise Sharply in NY
… drivers, and traffic accidents have declined, according to a report released today by New York State Comptroller … for the Fourth of July holiday and summer vacations, let’s drive cautiously and arrive safely.” There were 1,175 traffic … Sammy’s Law, which allows New York City to reduce its speed limits. DiNapoli’s report notes that other states have …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-motor-vehicle-fatalities-rise-sharply-nyDiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… into favorable pricing for the state.” The winning bids were as follows: Series 2015A Tax-Exempt Bonds to … cost bid of 1.743774 percent. The state received eight bids for the $142.6 million of tax-exempt new money bonds. … Bonds will mature over 30 years. The state received seven bids for the $5.6 million of taxable new money bonds. The net …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedState Comptroller DiNapoli Releases Municipal Audits
… Town officials did not adequately safeguard and account for department assets. Officials did not maintain an up-to-date inventory, perform periodic physical inventories, … with costs totaling $35,701 could not be located. Town of Marathon – Claims Audit Process (Cortland County) The board …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0About the Regulation – Reporting Elected and Appointed Officials
… What is an “appointed official?” Should elected or appointed officials, who are not paid, be reported on the Standard Work Day and Reporting Resolution? My part-time … work day? Can there be different standard work days for different officials? Are members of the New York State …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulationXII.10 Overview – XII. Expenditures
… Units with guidance on special circumstances related to expenditures, such as: Lapsing and year-end procedures for … Reporting the theft, loss or misuse of State assets Guide to Financial Operations REV. 12/30/2019 …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewState Agencies Bulletin No. 898
… and Longevities have been rescinded pursuant to the recent directive by the Division of the Budget to withhold these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/898-april-1-2009-salary-and-longevity-increases-employees-designatedDiNapoli: Fiscal Stress Remains Low in Villages
… focus on sensible budgeting and long-term planning, local village officials can avoid fiscal jeopardy.” Using financial … (Greene); Akron (Erie); Ardsley (Westchester); and West Hampton Dunes (Suffolk). DiNapoli’s office found that … listed in fiscal stress in 2013, only four – Amityville, West Hampton Dunes, Marcellus and Red Hook – remained in …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesState Comptroller DiNapoli Releases School District Audits
… program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. As of Dec. 31, 2021, the … (97%) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were not annually available for BOCES’ use. Officials were not aware of the unreturned …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… "Tonight our nation mourns the passing of U.S. Supreme Court Justice Ruth Bader Ginsburg. "She was a champion for justice, …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburg