Search
Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… reasonable estimates for revenues, expenditures and the amount of fund balance appropriated to finance operations. Accurately project the amount of available fund balance prior to appropriating it as a financing source for the subsequent year’s operations …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Port Dickinson – Financial Condition (2014M-154)
… sewer funds for the period June 1, 2012 through February 6, 2014. Background The Village of Port Dickinson is located … fund balance. The Board did not consistently develop sewer rates based on actual amounts needed to cover appropriations. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Village of Perry – Water Accountability (2014M-31)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period of … for reconciling the water produced with the water billed to customers. Village officials believe that unmetered water … for various Village functions are the major contributors to unaccounted-for water, which was 34 percent of the water …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Western Sullivan Public Library – Library Operations (2015M-156)
… analysis of operations or segregate cost information by building. The Library’s circulation and number of patrons … of Library operations and segregate cost information by building to allow for more informed management decisions …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156DiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… at the end of the first quarter of State Fiscal Year 202526 New York State Comptroller Thomas P DiNapoli announced …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterDiNapoli Releases Municipal Audits
… were generally operating effectively. However, the town does not maintain records of leave accruals for employees and … Over Vehicle Fuel Inventory (Chautauqua County) The town does not maintain perpetual inventory records to show the … of fuel remaining in inventory at any given time and it does not take periodic physical inventories for …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsDiNapoli Releases Bond Calendar for March and April
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York State, New … issuer and done pursuant to their borrowing programs. The schedule is released by the committee to assist participants … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilDiNapoli Releases Bond Calendar for June and July
… today announced a tentative schedule for the planned bond sales for New York state, New York City and their major public authorities during the months of June … by the committee to assist participants in the municipal bond market. It is contingent upon execution of all project …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-july2022 Virtual Lunar New Year Celebration
… New Year, is an annual celebration that marks the end of winter and beginning of spring. The Chinese calendar is on a …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationState Comptroller DiNapoli Releases Municipal & School Audits
… was conducted in 2017. The superintendent and former business administrator, while familiar with the district’s … also did not provide adequate budget status and balance sheet reports to the board each month or prepare and file the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Long Beach City School District – Financial Management (2023M-147)
… however, this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Lyndonville Central School District – Financial Condition (2016M-143)
… of fund balance and reserves in the annual budget. Review all reserves at least annually, determine the amounts that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Homer Central School District – Financial Condition (2013M-306)
… Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The … funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 2010, through September 25, 2012. Background The Village of Maybrook is located in Orange County in the Town of … Village of Maybrook Water Operations 2013M121 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… at the library in 2013 and did not ensure that all program performers and presenters signed contracts with the Library … more than $100, obtaining contractual agreements with performers and presents and requiring the submission of …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Forest Ranger Disability Benefit (Section 363-e) – Forest Rangers Plan
… the natural and proximate result of a disability sustained in service, not caused by your own willful negligence, … of your years of service. (For a disability not sustained in service, you must have at least five years of total … New York State Department of Environmental Conservation.) In service upon which your membership is based. If you are …
https://www.osc.ny.gov/retirement/publications/1864/forest-ranger-disability-benefit-section-363-eEn-Con Police Disability – En-Con Police Officers Plan
… Security disability benefits which might be payable. The sum of these benefits cannot exceed your final salary. The … whichever is later. You must also select an option for the payment of your disability benefits . Filing You, your …
https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disabilityAbout the Regulation – Reporting Elected and Appointed Officials
… or appointed officials, who are not paid, be reported on the Standard Work Day and Reporting Resolution? My part-time … standard work days for different officials? Are members of the New York State Legislature subject to the same reporting requirements as other elected officials, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulationDiNapoli: Motor Vehicle Fatalities Rise Sharply in NY
… Motor vehicle fatalities in New York state rose 25.8% from 2019-2022, with fatalities at the highest level in a decade in 2022, even as the number of vehicle miles travelled, … Motor vehicle fatalities in New York state …
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
… Comptroller Thomas P. DiNapoli today awarded three series of New York State General Obligation Bonds totaling … Comptroller Thomas P DiNapoli today awarded three series of New York State General Obligation Bonds totaling …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awarded