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State Comptroller DiNapoli Releases Municipal Audits
… (Montgomery County) Town officials did not properly budget for and allocate sales tax revenue. As a result, taxpayers … (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. Copiague Fire District – … paid without an invoice attached to the claims, checks for 39 payments totaling $141,904 were deposited between one …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This … "balance sheet" format also is permitted. Classification of assets and liabilities is required in either case. … 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 73,088,574 8,690,746 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Examples from GASB Statement 34 - Statement of Activities
… by permission. Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants and Contributions Primary Government Component Units …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
Former Assemblyman Vincent Graber was a dedicated public servant who garnered great respect from his colleagues on both sides of the aisle
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graberEnding Your Membership – State Police Plan
State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Ending Your Membership
https://www.osc.ny.gov/retirement/publications/1518/ending-your-membershipOperational Advisory No. 16
… Subject: Mass Delete of Budget Journals Guidance: Starting Thursday … Mass Delete of Budget Journals …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteEnding Your Membership – Special 20- and 25-Year Plans
… withdraw your membership ; If you transfer your membership to another New York State public retirement system; If you …
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipNew York State Comptroller Thomas P. DiNapoli Statement on the Murders of Three Israeli Students
… “The murders of three Israeli teenagers, innocent young men whose future’s … My heartfelt thoughts and prayers are with the families of the young victims. “There cannot be true peace in the Middle East until the citizens of Israel no longer have to face such threats. We must stand …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-murders-three-israeli-studentsFull- and Part-Time Service Credit – State Police Plan
… Full-Time Employment If you join PFRS on the day you begin employment with a participating employer and … employment is credited as the lesser of: number of days reported* ÷ 260 days or annual earnings reported ÷ (State’s hourly minimum …
https://www.osc.ny.gov/retirement/publications/1518/full-and-part-time-service-creditRetiring Before Age 62 – Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentages … of the benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 56 24 57 21 … by Article 11 Sections 375h and 375i Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62Retiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentages shown … of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important to know that once you retire with a … the reduction is permanent — it does not end when you turn 62. …
https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62Retiring Before Age 62 – Police and Fire Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentages … of the benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 56 24 57 21 … and 6 members under Sections 375b and 375c Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62New York State Comptroller DiNapoli Statement on the Death of Martin McGuinness
… "Martin McGuinness was a hero of the peace process and the cause for reconciliation between … the efforts of the men and women of Northern Ireland, that peace was realized at long last. Northern Ireland today is a … for people in conflict throughout the world, hope for the peace and justice that can be achieved when people decide to …
https://www.osc.ny.gov/press/releases/2017/03/new-york-state-comptroller-dinapoli-statement-death-martin-mcguinnessTown of Hamburg - Fuel Operations (2019M-75)
… Key Findings Fuel purchases made with equipment fuel cards (i.e., fobs) are not monitored or tracked. No inventory … maintained for fuel in reserve tanks. Key Recommendations Track fuel purchased with equipment fobs. Maintain perpetual …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Ending Your Membership – Article 14 Benefits
… Once you join the Retirement System, your membership cannot end unless you: Are not vested and … employment for at least 15 days and voluntarily withdraw your membership ; Transfer your membership to another retirement system; Retire; or Die. …
https://www.osc.ny.gov/retirement/publications/1644/ending-your-membershipTown of Pendleton – Special Districts (2018M-4)
… to determine whether Town officials properly accounted for sewer operation financial activity for the period January 1, … is governed by an elected five-member Town Board. Budgeted sewer appropriations for 2017 totaled $393,400. Key Finding Town officials are not properly accounting for sewer operations. Key Recommendation Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Greater Johnstown School District - Payroll (2018M-267)
… salaries and wages were accurately paid. Audit Results District officials ensured employees were accurately paid … paid approximately $1.7 million during the audit period. District officials effectively designed and implemented … There were no recommendations as a result of this audit. District officials agreed with our audit results. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… taken is properly supported or approved. Records for 10 of 41 employees selected were missing leave pre-approval requests totaling 72 days, comprised of 452 hours for $9,927. Key Recommendation District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Peekskill City School District – Financial Condition (2015M-191)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… Determine whether the Board provided adequate oversight of the revolving loan program. Key Findings The Lake … Determine whether the Board provided adequate oversight of the revolving loan program …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loan