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Waterloo Central School District - Financial Condition Management (2019M-137)
… with the statutory limit for fund balance and use surplus funds as a financing source for one-time expenditures, paying …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Town of Wright – Financial Operations (2014M-277)
… June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately … Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. Key Findings The Board adopted unrealistic budgets, resulting in an increase in general fund balance while raising taxes. …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Ulster – Town Assessor (2016M-361)
… was to review the Town’s property tax exemption process for the period January 1, 2015 through August 25, 2016. … appoints the Town Tax Assessor. Budgeted appropriations for 2016 totaled approximately $15.9 million. Key Findings … Transfer of Exempt Real Property forms with the county for four of eight properties that were sold. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… Starts a paid family leave program, funded by employee payroll deductions, in January 2018. It will be fully …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andState Agencies Bulletin No. 1492
… Purpose To explain the new functionality to the New York State Payroll System (PayServ) and procedures … but it is NOT mandatory for RFL transactions if the fields have already been populated in prior rows. It is a character …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nysDiNapoli: Tax Collector Faked Her Personal Tax Payments
… Sheppard, who admitted she falsified her personal town and county tax payments of $4,303. “Day after day, Ms. Sheppard … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. … An audit and investigation by State …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsComptroller DiNapoli Releases School Audits
… and the Westhampton Beach Union Free School District . “In an era of limited resources and increased accountability, … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) Over the last four years, district officials have overestimated expenditures and used very little of the …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsMessage from the Comptroller – 2022 Financial Condition Report
… for nearly 9 million New Yorkers, and plays essential roles in programs including K-12 education, mass transit and … supply chain disruptions, and high rates of inflation. My hope is that this Financial Condition Report can serve as …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerVillage of Hewlett Neck – Financial Management (2022M-35)
… - pdf] Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted … budgets, and monitored and effectively managed fund balance. Key Findings The Board did not adopt realistic … $364,415 in 2017-18 (100 percent of the ensuing year’s budget), and $445,858 in 2019-20 (109 percent of the …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Gates-Chili Central School District - Financial Management (2019M-53)
… insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by … estimates for revenues and appropriations and the amounts of fund balance and reserves that will be used to fund … District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Opinion 2006-1
… CLAIMS -- Payments (of compensation prior to completion of payroll period) LOCAL LAWS -- Pre-emption (matters contained in … This is in reply to your letter asking whether a town may pay an employee on the morning of the last day of the payroll …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1The Increasing Threat of Identity Theft
… dates of birth, Social Security numbers, financial data, Medicare and Medicaid numbers, or private health insurance …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftDrug Management and Disposal
… developed and implemented a public information program on the proper storage and disposal of medications (drugs), … usage of drug collection and disposal options across the State in order to examine ways to improve the efficacy of the … events, which are generally held at locations across the State twice a year; and mail-back programs, which provide …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalTown of Morehouse – Records and Reports (2021M-182)
… by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Schroon Lake Central School District – Financial Condition (2014M-145)
… through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and … comprises five elected members. The District operates one school building with 224 students and 51 employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Oneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165DiNapoli: Fix Delays With Child Support Payments
… money. It's important for state officials to work closely with local social services districts to quickly resolve these … order the money to be returned to the payer or deposited with the county treasurer or, in New York City, the … comprising 12 percent of the state's total UDC. In the most egregious cases, auditors found that Nassau County had a …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… People with disabilities in New York City face the same challenges as those elsewhere in the … Disability Employment Awareness Month with the Mayor’s Office for People with Disabilities. “There is a stark …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesOversight of Residential Domestic Violence Programs
… residences. Formally assess the adequacy of the internal control environment at OCFS, and take necessary steps to ensure the control environment is adequate, including cooperation with … with our recommendation to formally assess its internal control environment and cooperate more fully with OSC’s …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsDiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… into the future and could leave less money to pay for services, according to New York State Comptroller Thomas P. DiNapoli’s annual report on the MTA’s debt . If riders do not return faster … kick the can down the road. Its plans to issue debt to pay for operating costs and put off paying down its debt for …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-return